FAC Explorer

Audit 346558

FY End
2024-03-31
Total Expended
$1.68M
Findings
10
Programs
4
Organization: Southwest Detroit Environmental Vision (MI)
Year: 2024 Accepted: 2025-03-18
Auditor: Uhy LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528551 2024-002 Material Weakness - L
528552 2024-002 Material Weakness - L
528553 2024-002 Material Weakness - L
528554 2024-002 Material Weakness - L
528555 2024-002 Material Weakness - L
1104993 2024-002 Material Weakness - L
1104994 2024-002 Material Weakness - L
1104995 2024-002 Material Weakness - L
1104996 2024-002 Material Weakness - L
1104997 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
66.039 Diesel Emission Reduction Act (dera) National Grants $808,424 Yes 1
66.604 Environmental Justice Small Grant Program $37,561 - 1
47.041 Engineering $32,279 - 1
93.113 Environmental Health $16,769 - 1

Contacts

Name Title Type
DGV6NX215676 Raquel Garcia Auditee
3135956492 Michael Federlein 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Southwest Detroit Environmental Vision has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Organization uses an approved indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes the federal grant activity of Southwest Detroit Environmental Vision under programs of the federal government for the year ended March 31, 2024. 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of Southwest Detroit Environmental Vision , it is not intended to and does not present the financial position, changes in assets or cash flows of Southwest Detroit Environmental Vision .
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Southwest Detroit Environmental Vision has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Organization uses an approved indirect cost rate. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Southwest Detroit Environmental Vision has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Organization uses an approved indirect cost rate. Southwest Detroit Environmental Vision has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Organization uses an approved indirect cost rate.
Title: SUBSEQUENT EVENTS 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Southwest Detroit Environmental Vision has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Instead, the Organization uses an approved indirect cost rate. All subsequent events relative to the major programs were evaluated through March 7, 2025, the date the accompanying reports were available to be issued.

Finding Details

Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Finding 2024-002
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.