FAC Explorer

Audit 390179

FY End
2025-06-30
Total Expended
$11.01M
Findings
1
Programs
14
Organization: City of Sterling Heights, Michigan (MI)
Year: 2025 Accepted: 2026-03-04
Auditor: REHMANN ROBSON LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176359 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7.99M Yes 0
16.922 EQUITABLE SHARING PROGRAM $697,917 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $401,619 Yes 0
20.601 ALCOHOL IMPAIRED DRIVING COUNTERMEASURES INCENTIVE GRANTS I $104,377 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $89,275 Yes 0
93.U00 State and Local Task Force $59,202 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $42,980 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $28,829 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $26,813 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $20,672 Yes 0
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $20,125 Yes 0
16.U00 Violent Crimes Task Force $1,930 Yes 0
10.576 SENIOR FARMERS MARKET NUTRITION PROGRAM $1,625 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $696 Yes 0

Contacts

Name Title Type
Z74LLKGQS693 Nick Makie Auditee
5864462321 Daniel W. Merritt, Cpa, Mba, Cgfm Auditor
No contacts on file

Notes to SEFA

A reconciliation of revenues from federal sources per governmental funds financial statements and expenditures per single audit act compliance schedule of expenditures of federal awards is as follows: “See the Notes to the SEFA for chart/table”.
The City receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: “See the Notes to the SEFA for chart/table”.

Finding Details

Finding 2025-001
2025‐001 –Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development ‐ Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; Project Number B-23-MC-26-0014. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than$30,000. Condition. The City did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The City does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The City did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None, insofar as the condition noted in this finding relates solely to reporting requirements and does not involve charging unallowable, unsupported, or ineligible costs to the program. Recommendation. We recommend that the City review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The City will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.