Assistance Listing, Federal Agency, and Program Name - 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year - SLFRP 2640 and N/A, 2024 Pass through Entity - Oakland County, Michigan Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Township should have a process in place to ensure all vendors that are used on projects funded with federal grant money follow the federal procurement standards. Condition - For two projects procured during the year ended December 31, 2025, the Township did not obtain competitive bids or quotes for the project, as required by 2 CFR 200.320. Questioned Costs - $83,444 If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - Amounts paid to two vendors who were not procured through required methods Context - Of the seven procurements selected for testing, five were properly procured; however, one required competitive bids, and another required multiple quotes that were not obtained. Cause and Effect - The Township's processes and internal control structure did not ensure that proper procurement procedures were followed for all applicable vendors. The effect was that certain vendors were contracted without having been selected through the required means, either competitive bids or quotes, depending on contract amount. Recommendation - We recommend the Township implement and document processes and controls to ensure that all vendors used on projects funded with federal grant follow the procurement rules, as required by the federal government. Views of Responsible Officials and Corrective Action Plan - The Township will implement processes and procedures to ensure that vendors used on projects funded with federal grants follow the procurement rules as required by the federal standards.
Assistance Listing, Federal Agency, and Program Name - 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year - SLFRP 2640 and N/A, 2024 Pass through Entity - Oakland County, Michigan Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - The Township should have controls and processes in place to ensure that they follow the Uniform Guifance at 2 CFR 180, which requires one of the three methods to ensure suspension and debarment rules are met, which are 1) checking SAM.gov, 2) collecting a certification from the vendor, or 3) adding a clause or condition to the contract. Condition - For the year ended December 31, 2025, the Township was unable to provide support that any of the three allowable methods for suspension and debarment were performed on vendors used for the projects. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - The Township utilized several vendors to perform work under this program but did not maintain documentation to support that any of the three allowable methods for determining suspension and debarment were performed. Cause and Effect - The Township's processes and internal control structure did not ensure that one of the three allowable methods for ensuring a vendor was not suspended or debarred was being performed and documentation was being maintained. The effect was that no support was provided for vendors selected for testing to show that an allowable method for determining suspension and debarment was performed. Recommendation - We recommend that the Townshp implement and document processes and controls to ensure that reviews for suspension and debarment are being performed and that proper documentation is being kept to show the review of the vendors. Views of Responsible Officials and Planned Corrective Actions - The Township will implement processes and procedures to ensure that reviews for suspension and debarment are being performed and that proper documentation is being kept to show the review of the vendors.
Assistance Listing, Federal Agency, and Program Name - 14.218, U.S. Department of Housing and Urban Development, Community Development Block Grants/Entitlement Grants; 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year - B-24-MC-26-0030 (2024) and B-25-MC-26-0030 (2025); SLFRP 2640 (2024) Pass through Entity - Coronavirus State and Local Fiscal Recovery Funds passed through Oakland County, Michigan Finding Type - Material weakness Repeat Finding - No Criteria - The grants under ALN 14.218 require quarterly financial reports be prepared in a form and format as prescribed by the Compliance Supplement. The Oakland Senior Chore Program requires quarterly financial reports be prepared in a form and format as required under ALN 21.027. Accordingly, the Township should have a process to ensure that all required reports are prepared, reviewed, and submitted timely in accordance with the grant requirements. Condition - For the year ended December 31, 2025, the Township submitted reports timely; however, these reports were not reviewed prior to submission. Questioned Costs - N/A If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - During testing of controls, it was noted that there is no review of any of the reports prior to submission. There were no errors in the reports noted during testing. Cause and Effect - The Township's internal control structure did not require that reports be reviewed prior to submission. Without a secondary review, there is a greater risk of errors not being detected prior to submission of the reports. Recommendation - We recommend the Township implement and document controls to ensure reviews of all required reports are done by an individual independent of the individual preparing the reports. Views of Responsible Officials and Planned Corrective Actions - The Township will implement and document controls to ensure reviews of all required reports are done by an individual independent of the individual preparing the reports.