FAC Explorer

Audit 405597

FY End
2025-09-30
Total Expended
$1.07M
Findings
2
Programs
5
Organization: Community Mental Health Services of Livingston County (MI)
Year: 2025 Accepted: 2026-06-30
Auditor: ROSLUND PRESTAGE & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1221238 2025-001 Material Weakness Yes I
1221239 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $104,940 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $53,136 Yes 1
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $49,536 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $47,734 Yes 0
93.788 OPIOID STR $7,624 Yes 0

Contacts

Name Title Type
DXP1WN4XN5H4 Kate Aulette Auditee
5175480081 Christina Schaub Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Community Mental Health Services of Livingston County (the CMHSP) under programs of the federal government for the year ended September 30, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the CMHSP, it is not intended to and does not present its financial position or changes in net position of the CMHSP.
Pass-through entities have been identified in the schedule of expenditures of federal awards with an abbreviation, defined below: Abbreviation Pass-through Agency Name MDHHS Michigan Department of Health and Human Services CHRT Center for Healthcare Research and Transformation CMHPSM Community Mental Health Partnership of Southeast Michigan
The following is a reconciliation of federal expenditures reported on the schedule with the federal revenues reported in the financial statements: Description Amount Federal awards subject to single audit as seen on schedule 1,067,157 State revenues and remaining federal revenues not subject to single audit 4,412,625 Total “State and Federal grants” per financial statements 5,479,782

Finding Details

Finding 2025-001
2025-001 – Suspension and Debarment Finding Type: Significant Deficiency in Internal Control over Compliance/Noncompliance Program: ALN 14.267 – Supportive Housing Program • Grant number MI0265L5F182316 • Grant number MI0265L5F182417 Criteria: As required by 2 CFR 200.214, Non-Federal entities are subject to the debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The vendor used for this grant was not checked for suspension and debarment prior to execution of the contract. Also, the contract did not include certification that the vendor was not suspended or debarred. Cause: Management oversight. Questioned Cost: None. Recommendation: We recommend that the CMHSP either document the check for suspension and debarment prior to execution of the contract or update contract language to include certification that vendor is not suspended or debarred. View of Responsible Official: Management is in agreement with this recommendation