Audit 358351

FY End
2024-09-30
Total Expended
$110.48M
Findings
8
Programs
53
Year: 2024 Accepted: 2025-06-09

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
564243 2024-015 Material Weakness - E
564244 2024-015 Material Weakness - E
564245 2024-015 Material Weakness - E
564246 2024-015 Material Weakness - E
1140685 2024-015 Material Weakness - E
1140686 2024-015 Material Weakness - E
1140687 2024-015 Material Weakness - E
1140688 2024-015 Material Weakness - E

Programs

ALN Program Spent Major Findings
93.563 Child Support Services $13.99M Yes 0
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.75M - 0
20.205 Highway Planning and Construction $2.10M - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $2.07M Yes 1
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.89M - 0
93.658 Foster Care Title IV-E $977,200 - 0
93.268 Covid-19 - Immunization Cooperative Agreements $780,934 - 0
93.137 Covid-19 - Community Programs to Improve Minority Health $746,203 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $700,000 Yes 0
14.218 Covid-19 Community Development Block Grants/entitlement Grants $669,836 Yes 0
16.575 Crime Victim Assistance $649,291 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $578,426 - 0
14.218 Community Development Block Grants/entitlement Grants $387,240 Yes 0
16.588 Violence Against Women Formula Grants $385,541 - 0
97.067 Homeland Security Grant Program $360,842 - 0
93.045 Covid-19 - Special Programs for the Aging, Title Iii, Part C, Nutrition Services $335,704 Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $248,845 Yes 0
93.069 Public Health Emergency Preparedness $247,450 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $239,738 - 0
93.053 Nutrition Services Incentive Program $183,420 Yes 1
97.047 Bric: Building Resilient Infrastructure and Communities $171,030 - 0
97.012 Boating Safety Financial Assistance $151,200 - 0
93.940 Hiv Prevention Activities Health Department Based $144,819 - 0
16.585 Treatment Court Discretionary Grant Program $132,837 - 0
16.820 Postconviction Testing of Dna Evidence $124,183 - 0
16.606 State Criminal Alien Assistance Program $121,677 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $120,000 - 0
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $97,679 - 0
93.472 Title IV-E Prevention Program $96,437 - 0
16.710 Public Safety Partnership and Community Policing Grants $71,463 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $70,089 - 0
16.833 National Sexual Assault Kit Initiative $60,939 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $47,125 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $44,122 - 0
93.527 Grants for New and Expanded Services Under the Health Center Program $41,548 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $35,233 - 0
93.778 Medical Assistance Program $32,000 - 0
93.268 Immunization Cooperative Agreements $26,670 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $24,387 - 0
97.042 Emergency Management Performance Grants $21,146 - 0
93.870 Covid-19 - Maternal, Infant and Early Childhood Home Visiting Grant $14,481 - 0
20.616 National Priority Safety Programs $12,991 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $11,526 - 0
21.023 Covid-19 Emergency Rental Assistance Program $8,135 - 0
16.036 Comprehensive Forensic Dna Analysis Grant Program $6,856 - 0
32.011 Affordable Connectivity Outreach Grant Program $6,546 - 0
16.582 Crime Victim Assistance/discretionary Grants $4,957 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,765 - 0
93.994 Maternal and Child Health Services Block Grant to the States $3,869 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $2,900 - 0
14.239 Home Investment Partnerships Program $2,175 - 0
14.231 Emergency Solutions Grant Program $904 - 0

Contacts

Name Title Type
EBFJFD2HXD79 Shauntika Y. Bullard Auditee
3132246044 Amanda Ward Auditor
No contacts on file

Notes to SEFA

Title: Highway Planning and Construction Program Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Charter County of Wayne, Michigan (the “County”) under programs of the federal government for the year ended September 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 County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. Expenditures reported in the Schedule are reported on the same basis of accounting as the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The pass through entity identifying numbers are presented where available. For the purpose of charging indirect costs to federal awards, the County has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as permitted §200.414 of the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: For the purpose of charging indirect costs to federal awards, The County has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as permitted §200.414 of the Uniform Guidance. The County participates in 28 federally funded separate road, street, and bridge construction and repair projects, which are primarily administered by the Michigan Department of Transportation (MDOT). The projects' expenditures are recorded in the County’s general ledger and amounted to $23,806,927 for the year ended September 30, 2024. The federal financial assistance administered directly by MDOT has not been included in the Schedule, as stipulated by guidance provided by MDOT.

Finding Details

Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.
Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.
Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.
Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.
Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.
Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.
Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.
Assistance Listing, Federal Agency, and Program Name 93.045/93.053, U.S. Department of Health and Human Services, Aging Cluster Federal Award Identification Number and Year N/A Pass through Entity Area Agency on Aging 1C Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.303(a), nonfederal entities must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States or the Internal Control Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition The County’s controls over meal participants did not ensure a review was in place to check the intake forms for Halal Home Delivered meal participants or that updated assessments were obtained for home delivered meals. Lastly there was not a control in place to ensure liquid meal participants maintained a physician order, renewed every six months, stating the need for the additional supplement. Questioned Costs N/A Identification of How Questioned Costs Were Computed Not applicable, as there are no questioned costs Context The County is responsible for ensuring participants who receive meals are eligible under the terms of the grant. The County did not have a control over any Home Delivered Halal meal participants for eligibility, which made up 1 of 30 Home Delivered participants tested. In total, there are approximately 110 Home Delivered Halal participants out of a total of 3,872 Home Delivered participants given meals during the year. These participants made up about 3% of the total population. The County did not perform an updated assessment on 2 out of 30 participants tested for home delivered meals. The County did not obtain updated physician orders for all 4 of the liquid meal participants tested. In total there are about 386 liquid meal participants. This is less than 10% of all meals delivered. Of the 386 only 1% did not receive updated doctor notes. Cause and Effect The Country’s controls were not adequate to ensure that meals were only provided to eligible individuals. The lack of controls can result in the County not identifying ineligible participants timely. Recommendation We recommend the County implement the appropriate controls to ensure meals are provided to eligible individuals. Views of Responsible Officials and Corrective Action Plan Wayne County’s Department of Senior Services will implement processes to ensure only eligible individuals receive meals. A quarterly report will be run to verify all home delivered meal clients have updated assessments and reassessments and will be reviewed by the Department Director and or Division Director quarterly. Halal home delivered meal clients assessments will be reviewed by a second staff member to ensure eligibility and verified by the Department Director and or Division Director monthly.