FAC Explorer

Audit 310726

FY End
2023-09-30
Total Expended
$103.93M
Findings
212
Programs
25
Organization: Wayne Metropolitan Community Action Agency and Affiliates (MI)
Year: 2023 Accepted: 2024-06-28
Auditor: Yeo & Yeo PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403704 2023-003 Significant Deficiency - A
403705 2023-003 Significant Deficiency - A
403706 2023-003 Significant Deficiency - A
403707 2023-002 Material Weakness - A
403708 2023-002 Material Weakness - A
403709 2023-002 Material Weakness - A
403710 2023-002 Material Weakness - A
403711 2023-002 Material Weakness - A
403712 2023-003 Significant Deficiency - A
403713 2023-003 Significant Deficiency - A
403714 2023-003 Significant Deficiency - A
403715 2023-003 Significant Deficiency - A
403716 2023-002 Material Weakness - A
403717 2023-002 Material Weakness - A
403718 2023-002 Material Weakness - A
403719 2023-002 Material Weakness - A
403720 2023-002 Material Weakness - A
403721 2023-002 Material Weakness - A
403722 2023-002 Material Weakness - A
403723 2023-002 Material Weakness - A
403724 2023-002 Material Weakness - A
403725 2023-002 Material Weakness - A
403726 2023-002 Material Weakness - A
403727 2023-002 Material Weakness - A
403728 2023-002 Material Weakness - A
403729 2023-002 Material Weakness - A
403730 2023-002 Material Weakness - A
403731 2023-002 Material Weakness - A
403732 2023-002 Material Weakness - A
403733 2023-002 Material Weakness - A
403734 2023-002 Material Weakness - A
403735 2023-002 Material Weakness - A
403736 2023-002 Material Weakness - A
403737 2023-002 Material Weakness - A
403738 2023-002 Material Weakness - A
403739 2023-002 Material Weakness - A
403740 2023-002 Material Weakness - A
403741 2023-002 Material Weakness - A
403742 2023-002 Material Weakness - A
403743 2023-002 Material Weakness - A
403744 2023-002 Material Weakness - A
403745 2023-002 Material Weakness - A
403746 2023-002 Material Weakness - A
403747 2023-002 Material Weakness - A
403748 2023-002 Material Weakness - A
403749 2023-002 Material Weakness - A
403750 2023-002 Material Weakness - A
403751 2023-002 Material Weakness - A
403752 2023-002 Material Weakness - A
403753 2023-002 Material Weakness - A
403754 2023-002 Material Weakness - A
403755 2023-002 Material Weakness - A
403756 2023-002 Material Weakness - A
403757 2023-002 Material Weakness - A
403758 2023-002 Material Weakness - A
403759 2023-002 Material Weakness - A
403760 2023-002 Material Weakness - A
403761 2023-002 Material Weakness - A
403762 2023-002 Material Weakness - A
403763 2023-002 Material Weakness - A
403764 2023-002 Material Weakness - A
403765 2023-003 Significant Deficiency - A
403766 2023-003 Significant Deficiency - A
403767 2023-003 Significant Deficiency - A
403768 2023-003 Significant Deficiency - A
403769 2023-003 Significant Deficiency - A
403770 2023-003 Significant Deficiency - A
403771 2023-003 Significant Deficiency - A
403772 2023-003 Significant Deficiency - A
403773 2023-003 Significant Deficiency - A
403774 2023-003 Significant Deficiency - A
403775 2023-003 Significant Deficiency - A
403776 2023-003 Significant Deficiency - A
403777 2023-003 Significant Deficiency - A
403778 2023-003 Significant Deficiency - A
403779 2023-003 Significant Deficiency - A
403780 2023-003 Significant Deficiency - A
403781 2023-003 Significant Deficiency - A
403782 2023-003 Significant Deficiency - A
403783 2023-003 Significant Deficiency - A
403784 2023-003 Significant Deficiency - A
403785 2023-003 Significant Deficiency - A
403786 2023-003 Significant Deficiency - A
403787 2023-003 Significant Deficiency - A
403788 2023-003 Significant Deficiency - A
403789 2023-003 Significant Deficiency - A
403790 2023-003 Significant Deficiency - A
403791 2023-003 Significant Deficiency - A
403792 2023-003 Significant Deficiency - A
403793 2023-003 Significant Deficiency - A
403794 2023-003 Significant Deficiency - A
403795 2023-003 Significant Deficiency - A
403796 2023-003 Significant Deficiency - A
403797 2023-003 Significant Deficiency - A
403798 2023-003 Significant Deficiency - A
403799 2023-003 Significant Deficiency - A
403800 2023-003 Significant Deficiency - A
403801 2023-003 Significant Deficiency - A
403802 2023-003 Significant Deficiency - A
403803 2023-003 Significant Deficiency - A
403804 2023-003 Significant Deficiency - A
403805 2023-003 Significant Deficiency - A
403806 2023-003 Significant Deficiency - A
403807 2023-003 Significant Deficiency - A
403808 2023-003 Significant Deficiency - A
403809 2023-003 Significant Deficiency - A
980146 2023-003 Significant Deficiency - A
980147 2023-003 Significant Deficiency - A
980148 2023-003 Significant Deficiency - A
980149 2023-002 Material Weakness - A
980150 2023-002 Material Weakness - A
980151 2023-002 Material Weakness - A
980152 2023-002 Material Weakness - A
980153 2023-002 Material Weakness - A
980154 2023-003 Significant Deficiency - A
980155 2023-003 Significant Deficiency - A
980156 2023-003 Significant Deficiency - A
980157 2023-003 Significant Deficiency - A
980158 2023-002 Material Weakness - A
980159 2023-002 Material Weakness - A
980160 2023-002 Material Weakness - A
980161 2023-002 Material Weakness - A
980162 2023-002 Material Weakness - A
980163 2023-002 Material Weakness - A
980164 2023-002 Material Weakness - A
980165 2023-002 Material Weakness - A
980166 2023-002 Material Weakness - A
980167 2023-002 Material Weakness - A
980168 2023-002 Material Weakness - A
980169 2023-002 Material Weakness - A
980170 2023-002 Material Weakness - A
980171 2023-002 Material Weakness - A
980172 2023-002 Material Weakness - A
980173 2023-002 Material Weakness - A
980174 2023-002 Material Weakness - A
980175 2023-002 Material Weakness - A
980176 2023-002 Material Weakness - A
980177 2023-002 Material Weakness - A
980178 2023-002 Material Weakness - A
980179 2023-002 Material Weakness - A
980180 2023-002 Material Weakness - A
980181 2023-002 Material Weakness - A
980182 2023-002 Material Weakness - A
980183 2023-002 Material Weakness - A
980184 2023-002 Material Weakness - A
980185 2023-002 Material Weakness - A
980186 2023-002 Material Weakness - A
980187 2023-002 Material Weakness - A
980188 2023-002 Material Weakness - A
980189 2023-002 Material Weakness - A
980190 2023-002 Material Weakness - A
980191 2023-002 Material Weakness - A
980192 2023-002 Material Weakness - A
980193 2023-002 Material Weakness - A
980194 2023-002 Material Weakness - A
980195 2023-002 Material Weakness - A
980196 2023-002 Material Weakness - A
980197 2023-002 Material Weakness - A
980198 2023-002 Material Weakness - A
980199 2023-002 Material Weakness - A
980200 2023-002 Material Weakness - A
980201 2023-002 Material Weakness - A
980202 2023-002 Material Weakness - A
980203 2023-002 Material Weakness - A
980204 2023-002 Material Weakness - A
980205 2023-002 Material Weakness - A
980206 2023-002 Material Weakness - A
980207 2023-003 Significant Deficiency - A
980208 2023-003 Significant Deficiency - A
980209 2023-003 Significant Deficiency - A
980210 2023-003 Significant Deficiency - A
980211 2023-003 Significant Deficiency - A
980212 2023-003 Significant Deficiency - A
980213 2023-003 Significant Deficiency - A
980214 2023-003 Significant Deficiency - A
980215 2023-003 Significant Deficiency - A
980216 2023-003 Significant Deficiency - A
980217 2023-003 Significant Deficiency - A
980218 2023-003 Significant Deficiency - A
980219 2023-003 Significant Deficiency - A
980220 2023-003 Significant Deficiency - A
980221 2023-003 Significant Deficiency - A
980222 2023-003 Significant Deficiency - A
980223 2023-003 Significant Deficiency - A
980224 2023-003 Significant Deficiency - A
980225 2023-003 Significant Deficiency - A
980226 2023-003 Significant Deficiency - A
980227 2023-003 Significant Deficiency - A
980228 2023-003 Significant Deficiency - A
980229 2023-003 Significant Deficiency - A
980230 2023-003 Significant Deficiency - A
980231 2023-003 Significant Deficiency - A
980232 2023-003 Significant Deficiency - A
980233 2023-003 Significant Deficiency - A
980234 2023-003 Significant Deficiency - A
980235 2023-003 Significant Deficiency - A
980236 2023-003 Significant Deficiency - A
980237 2023-003 Significant Deficiency - A
980238 2023-003 Significant Deficiency - A
980239 2023-003 Significant Deficiency - A
980240 2023-003 Significant Deficiency - A
980241 2023-003 Significant Deficiency - A
980242 2023-003 Significant Deficiency - A
980243 2023-003 Significant Deficiency - A
980244 2023-003 Significant Deficiency - A
980245 2023-003 Significant Deficiency - A
980246 2023-003 Significant Deficiency - A
980247 2023-003 Significant Deficiency - A
980248 2023-003 Significant Deficiency - A
980249 2023-003 Significant Deficiency - A
980250 2023-003 Significant Deficiency - A
980251 2023-003 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
93.499 Low Income Household Water Assistance Program $2.07M - 0
21.023 Emergency Rental Assistance Program $1.19M Yes 1
93.600 Head Start $723,641 - 0
14.218 Community Development Block Grants/entitlement Grants $585,898 - 0
64.033 Va Supportive Services for Veteran Families Program $343,201 - 0
14.267 Continuum of Care Program $319,344 - 0
21.026 Homeowner Assistance Fund $272,100 - 0
93.568 Low-Income Home Energy Assistance $256,511 - 0
97.024 Emergency Food and Shelter National Board Program $211,195 - 0
14.901 Healthy Homes Demonstration Grants $191,561 - 0
14.231 Emergency Solutions Grant Program $182,068 - 0
10.559 Summer Food Service Program for Children $115,701 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $113,048 - 0
84.287 Twenty-First Century Community Learning Centers $107,477 Yes 2
14.239 Home Investment Partnerships Program $93,601 - 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $90,000 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $63,635 Yes 1
14.169 Housing Counseling Assistance Program $63,000 - 0
94.006 Americorps $60,214 - 0
14.871 Section 8 Housing Choice Vouchers $40,560 - 0
93.569 Community Services Block Grant $36,063 Yes 1
10.558 Child and Adult Care Food Program $27,973 - 0
93.767 Children's Health Insurance Program $17,009 - 0
14.896 Family Self-Sufficiency Program $11,720 - 0
81.042 Weatherization Assistance for Low-Income Persons $9,845 Yes 1

Contacts

Name Title Type
LJSGHKVJLBU4 Tom Sperti Auditee
3135704347 Timothy Crosson, JR Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of under programs of the federal government for the year ended September 30, 2023. The information in this 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of , it is not intended to and does not present the financial position, changes in net assets, or cash flows of Wayne Metropolitan Community Action Agency and Affiliates.
Title: Reconciliation to the Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. See notes to the Schedule of Expenditures of Federal Awards for reconciliation.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Awards provided to subresipients are included on the Schedule of Expenditures of Federal Awards by assistance listing number.

Finding Details

Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-002
Finding 2023-002: Allowable Activities – Disbursements and Approvals of Disbursements Program Names and Awarding Agencies: Coronavirus State and Local Fiscal Recovery Funds, 21.027, passed through Michigan Housing Development Authority and City of Detroit Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Community Services Block Grant, 93.569, passed through Michigan Department of Health and Human Services and direct award from U.S. Department of Health and Human Services Finding Type: Material Weakness on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Coronavirus State and Local Fiscal Recovery Funds, 21.027: $112,742 Twenty First Century Learning, 84.287: $28,653 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy outlines requirements for approvals based on the expenditure amount. Additionally, disbursements are required to be supported by a sufficient level of documentation to ensure the expense was incurred and should have a sufficient level of approvals to ensure the expense is able to be paid and charged to the correct account. Condition: During our disbursement testing we noted the following that suggest a deficiency in internal control and noncompliance: Coronavirus State and Local Fiscal Recovery Funds, 21.027: 4 out of 40 disbursements were not supported by receipts or invoices that matched the disbursement amount. Twenty First Century Learning, 84.287: 3 out of 40 disbursements were not supported by receipts or invoices that match the disbursement amount or was not budgeted for. During our disbursement testing we noted the following that suggest a deficiency in internal control: Twenty First Century Learning, 84.287: 7 out of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Community Services Block Grant, 93.569: 10 of 40 disbursements lacked a sufficient level of approvals according to Wayne Metropolitan Community Action Agency and Affiliates’ procurement policy. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient internal controls over disbursements to ensure expenses were approved according the procurement policy and a sufficient level of documentation was not maintained or available to support the expense charged to the awards above. The effect of this finding could have a material impact on the Wayne Metropolitan Community Action Agency and Affiliates compliance with other federal and non-federal awards. Recommendation: We recommend Wayne Metropolitan Community Action Agency and Affiliates update its procurement policy to reflect its preferred internal controls to ensure a sufficient level of approvals occur and documentation is accumulated before a disbursement is made. The procurement policy should be disseminated to all persons involved in purchasing, approving and paying of vendor invoices. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.
Finding 2023-003
Finding 2023-003: Allowable Activities – Payroll Documentation and Approvals Program Names and Awarding Agencies: Emergency Rental Assistance Program, 21.023, passed through Michigan State Housing Development Authority, Homeless Action Network of Detroit, and City of Detroit Weatherization Assistance for Low-Income Persons, 81.042, passed through Michigan Department of Health and Human Services Twenty First Century Learning, 84.287, direct award from U.S. Department of Education Finding Type: Significant Deficiency on Internal Controls over Compliance and Noncompliance Questioned Cost Amount: Based on deviations noted in our testwork the projected likely questioned costs resulting in noncompliance are as follows: Emergency Rental Assistance Program, 21.023: $305,781 Weatherization Assistance for Low-Income Persons, 81.042: $88,446 Twenty First Century Learning, 84.287: $18,868 Context / Criteria: Wayne Metropolitan Community Action Agency and Affiliates supports payroll charges to federal programs with payroll distribution reports completed by employees. The payroll distribution reports should be approved and support the posting of payroll expenses to each employee’s assigned programs. Condition: During our payroll testing we noted the following that suggest a deficiency in internal control and noncompliance: Emergency Rental Assistance Program, 21.023: 3 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Weatherization Assistance for Low-Income Persons, 81.042: 2 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Twenty First Century Learning, 84.287: 1 out of 40 payroll distribution reports did not support the amount of expense charged to the federal award. Cause / Effect: Wayne Metropolitan Community Action Agency and Affiliates did not maintain sufficient procedures to ensure payroll distribution reports accurately reflected time charged to the award. If changes to employee payroll distribution reports occurred the approval or evidence was not retained. Recommendation: Uniform Guidance requires gross pay allocable to a program be reflected in a payroll distribution report or similar method. If adjustments to those payroll distribution reports are required, we recommend management document the change and the change approval so that amounts charged to federal programs are documented. Views of Responsible Officials and Corrective Actions: Management agrees with the finding. See accompanying Corrective Action Plan.