FAC Explorer

Audit 347590

FY End
2024-06-30
Total Expended
$2.94M
Findings
6
Programs
13
Organization: City of Taylor, Michigan (MI)
Year: 2024 Accepted: 2025-03-24
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529683 2024-001 Material Weakness - A
529684 2024-001 Material Weakness - A
529685 2024-001 Material Weakness - A
1106125 2024-001 Material Weakness - A
1106126 2024-001 Material Weakness - A
1106127 2024-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $756,078 Yes 0
21.016 Equitable Sharing $158,770 - 0
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $104,544 - 0
16.922 Equitable Sharing Program $93,521 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,321 - 0
20.507 Covid-19 - Federal Transit Formula Grants $16,482 - 0
14.256 Neighborhood Stabilization Program (recovery Act Funded) $15,416 - 0
95.001 High Intensity Drug Trafficking Areas Program $10,778 - 0
16.607 Bulletproof Vest Partnership Program $8,745 - 0
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $3,416 - 0
20.600 State and Community Highway Safety $2,736 - 0
90.404 Hava Election Security Grants $918 - 0
14.218 Community Development Block Grants/entitlement Grants $200 Yes 0

Contacts

Name Title Type
QADWUDSK31A6 Jason Couture Auditee
7343741460 William Brickey Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Taylor, Michigan (the “City”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement and frequently asked questions, as outlined in the 2020 Compliance Supplement Addendum. The pass through entity identifying numbers are presented where available. The City has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.218, U.S. Department of Housing and Urban Development Community Development Block Grant Entitlement Grant Federal Award Identification Number and Year - B23MC260015 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303 (a), the recipient and subrecipient must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should align with the guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Questioned Costs - Unknown Identification of How Questioned Costs Were Computed - Not applicable Context - Recipients of federal awards must have internal control procedures in place to ensure payroll expenses allocated to the grant are accurate. During our audit testing, we confirmed that the community development manager reviews all payroll expenses charged to the grant, but nobody reviews or approves the managers allocated payroll expenses. Cause and Effect - The City did not have a procedure in place to review the community development manager's allocated payroll expenses, which could cause improperly reported or ineligible grant expenses. Recommendation - We recommend that the City implement internal controls to ensure the community development manager's payroll allocation is reviewed and approved before they are charged to the grant. Views of Responsible Officials and Corrective Action Plan - The City agrees with the finding. The City will implement a secondary review and approval of time sheets submitted by the community development manager. The approval will be completed by the third party consultant or chief of staff.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.218, U.S. Department of Housing and Urban Development Community Development Block Grant Entitlement Grant Federal Award Identification Number and Year - B23MC260015 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303 (a), the recipient and subrecipient must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should align with the guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Questioned Costs - Unknown Identification of How Questioned Costs Were Computed - Not applicable Context - Recipients of federal awards must have internal control procedures in place to ensure payroll expenses allocated to the grant are accurate. During our audit testing, we confirmed that the community development manager reviews all payroll expenses charged to the grant, but nobody reviews or approves the managers allocated payroll expenses. Cause and Effect - The City did not have a procedure in place to review the community development manager's allocated payroll expenses, which could cause improperly reported or ineligible grant expenses. Recommendation - We recommend that the City implement internal controls to ensure the community development manager's payroll allocation is reviewed and approved before they are charged to the grant. Views of Responsible Officials and Corrective Action Plan - The City agrees with the finding. The City will implement a secondary review and approval of time sheets submitted by the community development manager. The approval will be completed by the third party consultant or chief of staff.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.218, U.S. Department of Housing and Urban Development Community Development Block Grant Entitlement Grant Federal Award Identification Number and Year - B23MC260015 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303 (a), the recipient and subrecipient must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should align with the guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Questioned Costs - Unknown Identification of How Questioned Costs Were Computed - Not applicable Context - Recipients of federal awards must have internal control procedures in place to ensure payroll expenses allocated to the grant are accurate. During our audit testing, we confirmed that the community development manager reviews all payroll expenses charged to the grant, but nobody reviews or approves the managers allocated payroll expenses. Cause and Effect - The City did not have a procedure in place to review the community development manager's allocated payroll expenses, which could cause improperly reported or ineligible grant expenses. Recommendation - We recommend that the City implement internal controls to ensure the community development manager's payroll allocation is reviewed and approved before they are charged to the grant. Views of Responsible Officials and Corrective Action Plan - The City agrees with the finding. The City will implement a secondary review and approval of time sheets submitted by the community development manager. The approval will be completed by the third party consultant or chief of staff.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.218, U.S. Department of Housing and Urban Development Community Development Block Grant Entitlement Grant Federal Award Identification Number and Year - B23MC260015 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303 (a), the recipient and subrecipient must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should align with the guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Questioned Costs - Unknown Identification of How Questioned Costs Were Computed - Not applicable Context - Recipients of federal awards must have internal control procedures in place to ensure payroll expenses allocated to the grant are accurate. During our audit testing, we confirmed that the community development manager reviews all payroll expenses charged to the grant, but nobody reviews or approves the managers allocated payroll expenses. Cause and Effect - The City did not have a procedure in place to review the community development manager's allocated payroll expenses, which could cause improperly reported or ineligible grant expenses. Recommendation - We recommend that the City implement internal controls to ensure the community development manager's payroll allocation is reviewed and approved before they are charged to the grant. Views of Responsible Officials and Corrective Action Plan - The City agrees with the finding. The City will implement a secondary review and approval of time sheets submitted by the community development manager. The approval will be completed by the third party consultant or chief of staff.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.218, U.S. Department of Housing and Urban Development Community Development Block Grant Entitlement Grant Federal Award Identification Number and Year - B23MC260015 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303 (a), the recipient and subrecipient must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should align with the guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Questioned Costs - Unknown Identification of How Questioned Costs Were Computed - Not applicable Context - Recipients of federal awards must have internal control procedures in place to ensure payroll expenses allocated to the grant are accurate. During our audit testing, we confirmed that the community development manager reviews all payroll expenses charged to the grant, but nobody reviews or approves the managers allocated payroll expenses. Cause and Effect - The City did not have a procedure in place to review the community development manager's allocated payroll expenses, which could cause improperly reported or ineligible grant expenses. Recommendation - We recommend that the City implement internal controls to ensure the community development manager's payroll allocation is reviewed and approved before they are charged to the grant. Views of Responsible Officials and Corrective Action Plan - The City agrees with the finding. The City will implement a secondary review and approval of time sheets submitted by the community development manager. The approval will be completed by the third party consultant or chief of staff.
Finding 2024-001
Assistance Listing Number, Federal Agency, and Program Name - ALN 14.218, U.S. Department of Housing and Urban Development Community Development Block Grant Entitlement Grant Federal Award Identification Number and Year - B23MC260015 Pass through Entity - Not applicable Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.303 (a), the recipient and subrecipient must establish, document, and maintain effective internal control over the federal award that provides reasonable assurance that the recipient or subrecipient is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should align with the guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition - The community development manager’s payroll expenses charged to the grant were supported by time records, but these records were not reviewed or approved by another individual. Questioned Costs - Unknown Identification of How Questioned Costs Were Computed - Not applicable Context - Recipients of federal awards must have internal control procedures in place to ensure payroll expenses allocated to the grant are accurate. During our audit testing, we confirmed that the community development manager reviews all payroll expenses charged to the grant, but nobody reviews or approves the managers allocated payroll expenses. Cause and Effect - The City did not have a procedure in place to review the community development manager's allocated payroll expenses, which could cause improperly reported or ineligible grant expenses. Recommendation - We recommend that the City implement internal controls to ensure the community development manager's payroll allocation is reviewed and approved before they are charged to the grant. Views of Responsible Officials and Corrective Action Plan - The City agrees with the finding. The City will implement a secondary review and approval of time sheets submitted by the community development manager. The approval will be completed by the third party consultant or chief of staff.