Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing, Federal Agency, and Program Name ALN 21.027, U.S. Department of Treasury, COVID 19 Coronavirus State and Local Fiscal Recovery Funds (CSLFR) Federal Award Identification Number and Year 1505 0271 (2021) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per Section 200.332 (b), all pass through entities must evaluate each subrecipient's risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purposed of determining the appropriate subrecipient monitoring to perform. Furthermore, Section 200.332 (d) states all pass through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authroized purposes, in compliance with Federal statues, regulation, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Per Section 200.332 (f) all pass through entities must verify that every subrecipient is audited when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold. Condition The County did not have proper controls regarding subrecipient monitoring in place during the year under audit. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context The County passed through $12.3 million of CSLFR funding to various subrecipients in 2022. The County did not perform a risk assessment regarding the two subrecipients tested. The County did not have controls in place to adequately monitor one of the subrecipients tested. The County did not verify that the subrecipient should be audited or not, depending on meeting the threshold, for two subrecipients tested. Cause and Effect The County did not have proper controls in place to perform a subrecipient risk assessment and furthermore determine the subrecipient monitoring needed for subrecipients. Therefore, subrecipients are at a greater risk of noncompliance due to the lack of subrecipient monitoring performed during the year. Recommendation We recommend that the County implement a process to ensure that a subrecipient risk assessment and subrecipient monitoring is performed to ensure the County is in compliance with subrecipient monitoring. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. Currently, the County is working with Guidehouse on creating a more efficient process for subrecipient monitoring.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
CFDA Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - 2022 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public La 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or sub-award is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients. Questioned Costs - None Identification of How Questioned Costs Were Computed ? Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subwards obligated during fiscal year 2022: (See Notes to SEFA for table). Cause and Effect The County?s processes did not properly identify the FFATA filing requirements and as a result failed to file any of the required FFATA reports. Recommendation The County should implement controls to ensure that required reports are filed and in a timely manner. Views of Responsible Officials and Corrective Action Plan - The County agrees with the finding and will ensure processes for filing appropriate documentation takes place and are properly recorded in future years. The report filing will also be added to a checklist for CDBG subrecipients.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing, Federal Agency, and Program Name ALN 21.027, U.S. Department of Treasury, COVID 19 Coronavirus State and Local Fiscal Recovery Funds (CSLFR) Federal Award Identification Number and Year 1505 0271 (2021) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per Section 200.332 (b), all pass through entities must evaluate each subrecipient's risk of noncompliance with Federal statues, regulations and the terms and conditions of the subaward for purposed of determining the appropriate subrecipient monitoring to perform. Furthermore, Section 200.332 (d) states all pass through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authroized purposes, in compliance with Federal statues, regulation, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Per Section 200.332 (f) all pass through entities must verify that every subrecipient is audited when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold. Condition The County did not have proper controls regarding subrecipient monitoring in place during the year under audit. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context The County passed through $12.3 million of CSLFR funding to various subrecipients in 2022. The County did not perform a risk assessment regarding the two subrecipients tested. The County did not have controls in place to adequately monitor one of the subrecipients tested. The County did not verify that the subrecipient should be audited or not, depending on meeting the threshold, for two subrecipients tested. Cause and Effect The County did not have proper controls in place to perform a subrecipient risk assessment and furthermore determine the subrecipient monitoring needed for subrecipients. Therefore, subrecipients are at a greater risk of noncompliance due to the lack of subrecipient monitoring performed during the year. Recommendation We recommend that the County implement a process to ensure that a subrecipient risk assessment and subrecipient monitoring is performed to ensure the County is in compliance with subrecipient monitoring. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. Currently, the County is working with Guidehouse on creating a more efficient process for subrecipient monitoring.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing, Federal Agency, and Program Name ALN 93.268, U.S. Department of Health and Human Services, Immunization Cooperative Agreements Federal Award Identification Number and Year E20222789 00, E20224334 00, E20223383 00, E20221989 00 Pass through Entity Michigan Department of Health and Human Services Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to only expense activities allowable under the terms agreed upon under 45 CFR Part 75. Condition The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Questioned Costs $9,990 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charge to the grant during the fiscal year 2022 that are unallowable. Context Through standard communication with the State, the County recognized certain expenditures related to incentives were unallowable to the grant, however, the County did not fully remove all expenditures related to incentives from the grant. Out of 40 samples selected for testing, we noted one instance of unallowable expenditures. Cause and Effect The County did not have a proper control in place to ensure only allowable expenses are charged to the grant, after obtaining further clarifying knowledge of allowability, resulting in one unallowable expenditure. The schedule of expenditures of federal awards (SEFA) was not corrected for this error. Recommendation We recommend that the County implement an internal control to ensure the review of grant expenditures occurs when new information regarding allowability is known. Views of Responsible Officials and Planned Corrective Actions The County agrees with the finding. A form of communication will be implemented to ensure unallowable expenditures are handled appropriately.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.