Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, U.S. Department of Agriculture, Food Distribution Cluster Federal Award Identification Number and Year 25000 1010, 2022 Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to initially certify recipients to ensure eligibility criteria are met for the food distribution program to confine distribution of United States Department of Agriculture (USDA) foods received from the state agency to recipients determined to be eligible in accordance with instructions issued by the state agency and the 7 CFR Part 247, Part 250, and Food and Nutrition Service Food Package instructions for the Commodity Supplement Food Program. Condition We noted during testing that initial eligibility review and approval was not completed and not on file for one out of 40 individuals tested that received a food distribution. Questioned Costs $85 Identification of How Questioned Costs Were Computed Questioned costs represent the value of the one box of food distributed to the ineligible person. Context From October 1, 2021 through September 30, 2022, all participants requesting participation in the program require a completed and reviewed intake evaluation form to document review of eligibility. We selected 40 individuals for testing, and one lacked the initial eligibility evaluation prior to receiving food under the program. Cause and Effect There was not a process in place to check eligibility prior to distributing food. The lack of review of the database led to one person receiving food that was not deemed eligible under the program as the person did not have a completed and reviewed intake evaluation form on file. This lack of control could also result in the possibility of further ineligible persons to receive food as well. Recommendation We recommend that an internal control be put in place to ensure that participants have required eligibility documentation on file prior to receiving food under the program. Views of Responsible Officials and Planned Corrective Actions GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, 10.568, and 10.569, U.S. Department of Agriculture, Food Distribution Cluster, Federal Award Identification Number and Year 25000 1010 (2022) and 25000 1010 C (2022) Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria A process should be in place to ensure draw down requests are made subsequent to the expenditures being incurred as required by the grant. Condition We noted during testing that one draw request was made prior to the expenditures being incurred. Questioned Costs Not applicable Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, one draw request was made and that request should be made after allowable expenditures are incurred. We selected the one cash draw made during the year, noting it was made prior to expenditures being incurred. Cause and Effect The draw requests during the year were prepared by the GCCARD Finance Director and not appropriately reviewed, which resulted in the draw request being made prior to expenditures being incurred. Recommendation We recommend that an internal control be put in place to ensure the requests are made appropriately and done after the expenditures have been incurred. Views of Responsible Officials and Planned Corrective Actions ? The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ALN 93.926, Healthy Start Initiative (HSI) Federal Award Identification Number and Year SLT 1765, 2021 (CSLFRF) 17U62MC31100 (HSI) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The County should ensure there is a process in place, prior to entering contracts with vendors, to verify that such vendors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. Condition We noted during testing that the County had no procedure in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, the County had two contractors with which the County entered into a contract using Coronavirus State and Local Fiscal Recovery Fund funding and 13 contractors and subrecipeints for Healthy Start Initiative that should have been verified that the vendor was not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. We selected one contractor for testing, and it lacked verification. However, based upon testing procedures, we noted the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300, thereby creating no questioned costs. Cause and Effect The County did not have a control in place to verify that any contractor with which it plans to enter into a contract using Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funds is not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. The County could have entered into a contract with vendors that were suspended, debarred or otherwise excluded pursuant to 2 CFR Section 180.300. Upon verifying the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 after the contracts were in place, no questioned costs were present. Recommendation We recommend that an internal control be put in place to ensure the verification of contractors occurs before contractors are awarded Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funded contracts. Views of Responsible Officials and Corrective Action Plan The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ALN 93.926, Healthy Start Initiative (HSI) Federal Award Identification Number and Year SLT 1765, 2021 (CSLFRF) 17U62MC31100 (HSI) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The County should ensure there is a process in place, prior to entering contracts with vendors, to verify that such vendors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. Condition We noted during testing that the County had no procedure in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, the County had two contractors with which the County entered into a contract using Coronavirus State and Local Fiscal Recovery Fund funding and 13 contractors and subrecipeints for Healthy Start Initiative that should have been verified that the vendor was not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. We selected one contractor for testing, and it lacked verification. However, based upon testing procedures, we noted the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300, thereby creating no questioned costs. Cause and Effect The County did not have a control in place to verify that any contractor with which it plans to enter into a contract using Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funds is not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. The County could have entered into a contract with vendors that were suspended, debarred or otherwise excluded pursuant to 2 CFR Section 180.300. Upon verifying the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 after the contracts were in place, no questioned costs were present. Recommendation We recommend that an internal control be put in place to ensure the verification of contractors occurs before contractors are awarded Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funded contracts. Views of Responsible Officials and Corrective Action Plan The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ALN 93.926, Healthy Start Initiative (HSI) Federal Award Identification Number and Year SLT 1765, 2021 (CSLFRF) 17U62MC31100 (HSI) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The County should ensure there is a process in place, prior to entering contracts with vendors, to verify that such vendors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. Condition We noted during testing that the County had no procedure in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, the County had two contractors with which the County entered into a contract using Coronavirus State and Local Fiscal Recovery Fund funding and 13 contractors and subrecipeints for Healthy Start Initiative that should have been verified that the vendor was not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. We selected one contractor for testing, and it lacked verification. However, based upon testing procedures, we noted the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300, thereby creating no questioned costs. Cause and Effect The County did not have a control in place to verify that any contractor with which it plans to enter into a contract using Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funds is not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. The County could have entered into a contract with vendors that were suspended, debarred or otherwise excluded pursuant to 2 CFR Section 180.300. Upon verifying the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 after the contracts were in place, no questioned costs were present. Recommendation We recommend that an internal control be put in place to ensure the verification of contractors occurs before contractors are awarded Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funded contracts. Views of Responsible Officials and Corrective Action Plan The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.023, U.S. Department of the Treasury, COVD 19 Emergency Rental Assistance Federal Award Identification Number and Year ERA0106, 2021 Pass through Entity Not applicable 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 During allowability testing, we identified one participant that received a payment that was for more than what the supporting documentation indicated. Questioned Costs $45 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charged to the grant during fiscal year 2022 that are unsupported. Context During testing of 40 samples, Plante & Moran, PLLC noted one instance of unsupported expenditures. Cause and Effect The County's current review process of costs being paid to the participants failed to document the correct amount to be paid to the participant. This resulted in an overpayment of rental assistance to the participant. Recommendation We recommend that an internal control be put in place to ensure the amount being paid is reviewed before being paid. Views of Responsible Officials and Planned Corrective Actions The cover sheet for the payment to participant had a typo which resulted in the amount paid to the recipient to differ from the supporting documentation. There will be a thorough review moving forward to ensure that cover sheets for payment processing agree to the supporting documentation included with the request.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ALN 93.926, Healthy Start Initiative (HSI) Federal Award Identification Number and Year SLT 1765, 2021 (CSLFRF) 17U62MC31100 (HSI) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The County should ensure there is a process in place, prior to entering contracts with vendors, to verify that such vendors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. Condition We noted during testing that the County had no procedure in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, the County had two contractors with which the County entered into a contract using Coronavirus State and Local Fiscal Recovery Fund funding and 13 contractors and subrecipeints for Healthy Start Initiative that should have been verified that the vendor was not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. We selected one contractor for testing, and it lacked verification. However, based upon testing procedures, we noted the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300, thereby creating no questioned costs. Cause and Effect The County did not have a control in place to verify that any contractor with which it plans to enter into a contract using Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funds is not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. The County could have entered into a contract with vendors that were suspended, debarred or otherwise excluded pursuant to 2 CFR Section 180.300. Upon verifying the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 after the contracts were in place, no questioned costs were present. Recommendation We recommend that an internal control be put in place to ensure the verification of contractors occurs before contractors are awarded Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funded contracts. Views of Responsible Officials and Corrective Action Plan The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, U.S. Department of Agriculture, Food Distribution Cluster Federal Award Identification Number and Year 25000 1010, 2022 Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to initially certify recipients to ensure eligibility criteria are met for the food distribution program to confine distribution of United States Department of Agriculture (USDA) foods received from the state agency to recipients determined to be eligible in accordance with instructions issued by the state agency and the 7 CFR Part 247, Part 250, and Food and Nutrition Service Food Package instructions for the Commodity Supplement Food Program. Condition We noted during testing that initial eligibility review and approval was not completed and not on file for one out of 40 individuals tested that received a food distribution. Questioned Costs $85 Identification of How Questioned Costs Were Computed Questioned costs represent the value of the one box of food distributed to the ineligible person. Context From October 1, 2021 through September 30, 2022, all participants requesting participation in the program require a completed and reviewed intake evaluation form to document review of eligibility. We selected 40 individuals for testing, and one lacked the initial eligibility evaluation prior to receiving food under the program. Cause and Effect There was not a process in place to check eligibility prior to distributing food. The lack of review of the database led to one person receiving food that was not deemed eligible under the program as the person did not have a completed and reviewed intake evaluation form on file. This lack of control could also result in the possibility of further ineligible persons to receive food as well. Recommendation We recommend that an internal control be put in place to ensure that participants have required eligibility documentation on file prior to receiving food under the program. Views of Responsible Officials and Planned Corrective Actions GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, 10.568, and 10.569, U.S. Department of Agriculture, Food Distribution Cluster, Federal Award Identification Number and Year 25000 1010 (2022) and 25000 1010 C (2022) Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria A process should be in place to ensure draw down requests are made subsequent to the expenditures being incurred as required by the grant. Condition We noted during testing that one draw request was made prior to the expenditures being incurred. Questioned Costs Not applicable Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, one draw request was made and that request should be made after allowable expenditures are incurred. We selected the one cash draw made during the year, noting it was made prior to expenditures being incurred. Cause and Effect The draw requests during the year were prepared by the GCCARD Finance Director and not appropriately reviewed, which resulted in the draw request being made prior to expenditures being incurred. Recommendation We recommend that an internal control be put in place to ensure the requests are made appropriately and done after the expenditures have been incurred. Views of Responsible Officials and Planned Corrective Actions ? The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, 10.568, and 10.569, U.S. Department of Agriculture, Food Distribution Cluster, Federal Award Identification Number and Year 25000 1010 (2022) and 25000 1010 C (2022) Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria A process should be in place to ensure draw down requests are made subsequent to the expenditures being incurred as required by the grant. Condition We noted during testing that one draw request was made prior to the expenditures being incurred. Questioned Costs Not applicable Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, one draw request was made and that request should be made after allowable expenditures are incurred. We selected the one cash draw made during the year, noting it was made prior to expenditures being incurred. Cause and Effect The draw requests during the year were prepared by the GCCARD Finance Director and not appropriately reviewed, which resulted in the draw request being made prior to expenditures being incurred. Recommendation We recommend that an internal control be put in place to ensure the requests are made appropriately and done after the expenditures have been incurred. Views of Responsible Officials and Planned Corrective Actions ? The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, 10.568, and 10.569, U.S. Department of Agriculture, Food Distribution Cluster, Federal Award Identification Number and Year 25000 1010 (2022) and 25000 1010 C (2022) Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria A process should be in place to ensure draw down requests are made subsequent to the expenditures being incurred as required by the grant. Condition We noted during testing that one draw request was made prior to the expenditures being incurred. Questioned Costs Not applicable Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, one draw request was made and that request should be made after allowable expenditures are incurred. We selected the one cash draw made during the year, noting it was made prior to expenditures being incurred. Cause and Effect The draw requests during the year were prepared by the GCCARD Finance Director and not appropriately reviewed, which resulted in the draw request being made prior to expenditures being incurred. Recommendation We recommend that an internal control be put in place to ensure the requests are made appropriately and done after the expenditures have been incurred. Views of Responsible Officials and Planned Corrective Actions ? The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, U.S. Department of Agriculture, Food Distribution Cluster Federal Award Identification Number and Year 25000 1010, 2022 Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to initially certify recipients to ensure eligibility criteria are met for the food distribution program to confine distribution of United States Department of Agriculture (USDA) foods received from the state agency to recipients determined to be eligible in accordance with instructions issued by the state agency and the 7 CFR Part 247, Part 250, and Food and Nutrition Service Food Package instructions for the Commodity Supplement Food Program. Condition We noted during testing that initial eligibility review and approval was not completed and not on file for one out of 40 individuals tested that received a food distribution. Questioned Costs $85 Identification of How Questioned Costs Were Computed Questioned costs represent the value of the one box of food distributed to the ineligible person. Context From October 1, 2021 through September 30, 2022, all participants requesting participation in the program require a completed and reviewed intake evaluation form to document review of eligibility. We selected 40 individuals for testing, and one lacked the initial eligibility evaluation prior to receiving food under the program. Cause and Effect There was not a process in place to check eligibility prior to distributing food. The lack of review of the database led to one person receiving food that was not deemed eligible under the program as the person did not have a completed and reviewed intake evaluation form on file. This lack of control could also result in the possibility of further ineligible persons to receive food as well. Recommendation We recommend that an internal control be put in place to ensure that participants have required eligibility documentation on file prior to receiving food under the program. Views of Responsible Officials and Planned Corrective Actions GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, 10.568, and 10.569, U.S. Department of Agriculture, Food Distribution Cluster, Federal Award Identification Number and Year 25000 1010 (2022) and 25000 1010 C (2022) Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria A process should be in place to ensure draw down requests are made subsequent to the expenditures being incurred as required by the grant. Condition We noted during testing that one draw request was made prior to the expenditures being incurred. Questioned Costs Not applicable Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, one draw request was made and that request should be made after allowable expenditures are incurred. We selected the one cash draw made during the year, noting it was made prior to expenditures being incurred. Cause and Effect The draw requests during the year were prepared by the GCCARD Finance Director and not appropriately reviewed, which resulted in the draw request being made prior to expenditures being incurred. Recommendation We recommend that an internal control be put in place to ensure the requests are made appropriately and done after the expenditures have been incurred. Views of Responsible Officials and Planned Corrective Actions ? The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ALN 93.926, Healthy Start Initiative (HSI) Federal Award Identification Number and Year SLT 1765, 2021 (CSLFRF) 17U62MC31100 (HSI) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The County should ensure there is a process in place, prior to entering contracts with vendors, to verify that such vendors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. Condition We noted during testing that the County had no procedure in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, the County had two contractors with which the County entered into a contract using Coronavirus State and Local Fiscal Recovery Fund funding and 13 contractors and subrecipeints for Healthy Start Initiative that should have been verified that the vendor was not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. We selected one contractor for testing, and it lacked verification. However, based upon testing procedures, we noted the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300, thereby creating no questioned costs. Cause and Effect The County did not have a control in place to verify that any contractor with which it plans to enter into a contract using Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funds is not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. The County could have entered into a contract with vendors that were suspended, debarred or otherwise excluded pursuant to 2 CFR Section 180.300. Upon verifying the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 after the contracts were in place, no questioned costs were present. Recommendation We recommend that an internal control be put in place to ensure the verification of contractors occurs before contractors are awarded Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funded contracts. Views of Responsible Officials and Corrective Action Plan The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ALN 93.926, Healthy Start Initiative (HSI) Federal Award Identification Number and Year SLT 1765, 2021 (CSLFRF) 17U62MC31100 (HSI) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The County should ensure there is a process in place, prior to entering contracts with vendors, to verify that such vendors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. Condition We noted during testing that the County had no procedure in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, the County had two contractors with which the County entered into a contract using Coronavirus State and Local Fiscal Recovery Fund funding and 13 contractors and subrecipeints for Healthy Start Initiative that should have been verified that the vendor was not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. We selected one contractor for testing, and it lacked verification. However, based upon testing procedures, we noted the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300, thereby creating no questioned costs. Cause and Effect The County did not have a control in place to verify that any contractor with which it plans to enter into a contract using Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funds is not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. The County could have entered into a contract with vendors that were suspended, debarred or otherwise excluded pursuant to 2 CFR Section 180.300. Upon verifying the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 after the contracts were in place, no questioned costs were present. Recommendation We recommend that an internal control be put in place to ensure the verification of contractors occurs before contractors are awarded Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funded contracts. Views of Responsible Officials and Corrective Action Plan The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ALN 93.926, Healthy Start Initiative (HSI) Federal Award Identification Number and Year SLT 1765, 2021 (CSLFRF) 17U62MC31100 (HSI) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The County should ensure there is a process in place, prior to entering contracts with vendors, to verify that such vendors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. Condition We noted during testing that the County had no procedure in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, the County had two contractors with which the County entered into a contract using Coronavirus State and Local Fiscal Recovery Fund funding and 13 contractors and subrecipeints for Healthy Start Initiative that should have been verified that the vendor was not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. We selected one contractor for testing, and it lacked verification. However, based upon testing procedures, we noted the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300, thereby creating no questioned costs. Cause and Effect The County did not have a control in place to verify that any contractor with which it plans to enter into a contract using Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funds is not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. The County could have entered into a contract with vendors that were suspended, debarred or otherwise excluded pursuant to 2 CFR Section 180.300. Upon verifying the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 after the contracts were in place, no questioned costs were present. Recommendation We recommend that an internal control be put in place to ensure the verification of contractors occurs before contractors are awarded Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funded contracts. Views of Responsible Officials and Corrective Action Plan The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.023, U.S. Department of the Treasury, COVD 19 Emergency Rental Assistance Federal Award Identification Number and Year ERA0106, 2021 Pass through Entity Not applicable 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 During allowability testing, we identified one participant that received a payment that was for more than what the supporting documentation indicated. Questioned Costs $45 Identification of How Questioned Costs Were Computed Questioned costs represent expenditures charged to the grant during fiscal year 2022 that are unsupported. Context During testing of 40 samples, Plante & Moran, PLLC noted one instance of unsupported expenditures. Cause and Effect The County's current review process of costs being paid to the participants failed to document the correct amount to be paid to the participant. This resulted in an overpayment of rental assistance to the participant. Recommendation We recommend that an internal control be put in place to ensure the amount being paid is reviewed before being paid. Views of Responsible Officials and Planned Corrective Actions The cover sheet for the payment to participant had a typo which resulted in the amount paid to the recipient to differ from the supporting documentation. There will be a thorough review moving forward to ensure that cover sheets for payment processing agree to the supporting documentation included with the request.
Assistance Listing Number, Federal Agency, and Program Name ALN 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ALN 93.926, Healthy Start Initiative (HSI) Federal Award Identification Number and Year SLT 1765, 2021 (CSLFRF) 17U62MC31100 (HSI) Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria The County should ensure there is a process in place, prior to entering contracts with vendors, to verify that such vendors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. Condition We noted during testing that the County had no procedure in place to verify and maintain support for verification that contractors are not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 prior to entering into contracts with award funds. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, the County had two contractors with which the County entered into a contract using Coronavirus State and Local Fiscal Recovery Fund funding and 13 contractors and subrecipeints for Healthy Start Initiative that should have been verified that the vendor was not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. We selected one contractor for testing, and it lacked verification. However, based upon testing procedures, we noted the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300, thereby creating no questioned costs. Cause and Effect The County did not have a control in place to verify that any contractor with which it plans to enter into a contract using Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funds is not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300. The County could have entered into a contract with vendors that were suspended, debarred or otherwise excluded pursuant to 2 CFR Section 180.300. Upon verifying the contractors were not suspended, debarred, or otherwise excluded pursuant to 2 CFR Section 180.300 after the contracts were in place, no questioned costs were present. Recommendation We recommend that an internal control be put in place to ensure the verification of contractors occurs before contractors are awarded Coronavirus State and Local Fiscal Recovery Fund and Healthy Start Initiative funded contracts. Views of Responsible Officials and Corrective Action Plan The County staff checked the suspension and debarment listing, however, did not print the screen for audit documentation. Going forward, the page confirming that the contractor is not on the excluded parties listing will be retained to provide proof that the check was performed.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, U.S. Department of Agriculture, Food Distribution Cluster Federal Award Identification Number and Year 25000 1010, 2022 Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per the grant agreement, the entity is required to initially certify recipients to ensure eligibility criteria are met for the food distribution program to confine distribution of United States Department of Agriculture (USDA) foods received from the state agency to recipients determined to be eligible in accordance with instructions issued by the state agency and the 7 CFR Part 247, Part 250, and Food and Nutrition Service Food Package instructions for the Commodity Supplement Food Program. Condition We noted during testing that initial eligibility review and approval was not completed and not on file for one out of 40 individuals tested that received a food distribution. Questioned Costs $85 Identification of How Questioned Costs Were Computed Questioned costs represent the value of the one box of food distributed to the ineligible person. Context From October 1, 2021 through September 30, 2022, all participants requesting participation in the program require a completed and reviewed intake evaluation form to document review of eligibility. We selected 40 individuals for testing, and one lacked the initial eligibility evaluation prior to receiving food under the program. Cause and Effect There was not a process in place to check eligibility prior to distributing food. The lack of review of the database led to one person receiving food that was not deemed eligible under the program as the person did not have a completed and reviewed intake evaluation form on file. This lack of control could also result in the possibility of further ineligible persons to receive food as well. Recommendation We recommend that an internal control be put in place to ensure that participants have required eligibility documentation on file prior to receiving food under the program. Views of Responsible Officials and Planned Corrective Actions GCCARD?s intake and office staff have been fully trained on the rules and regulation of completing the whole process of receiving and approval of a CSFP application which will include handing out blank applications in December, receiving completed applications in January, determining eligibility, providing the participant with a CSFP card (Valid for 1year), completing the office portion of the application, having the Intake staff sign the application, and filing of the application. This particular item was related to when eligibility was performed outdoors. Now the eligibility is performed indoors which allows for easier access to eligibility documentation.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, 10.568, and 10.569, U.S. Department of Agriculture, Food Distribution Cluster, Federal Award Identification Number and Year 25000 1010 (2022) and 25000 1010 C (2022) Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria A process should be in place to ensure draw down requests are made subsequent to the expenditures being incurred as required by the grant. Condition We noted during testing that one draw request was made prior to the expenditures being incurred. Questioned Costs Not applicable Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, one draw request was made and that request should be made after allowable expenditures are incurred. We selected the one cash draw made during the year, noting it was made prior to expenditures being incurred. Cause and Effect The draw requests during the year were prepared by the GCCARD Finance Director and not appropriately reviewed, which resulted in the draw request being made prior to expenditures being incurred. Recommendation We recommend that an internal control be put in place to ensure the requests are made appropriately and done after the expenditures have been incurred. Views of Responsible Officials and Planned Corrective Actions ? The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, 10.568, and 10.569, U.S. Department of Agriculture, Food Distribution Cluster, Federal Award Identification Number and Year 25000 1010 (2022) and 25000 1010 C (2022) Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria A process should be in place to ensure draw down requests are made subsequent to the expenditures being incurred as required by the grant. Condition We noted during testing that one draw request was made prior to the expenditures being incurred. Questioned Costs Not applicable Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, one draw request was made and that request should be made after allowable expenditures are incurred. We selected the one cash draw made during the year, noting it was made prior to expenditures being incurred. Cause and Effect The draw requests during the year were prepared by the GCCARD Finance Director and not appropriately reviewed, which resulted in the draw request being made prior to expenditures being incurred. Recommendation We recommend that an internal control be put in place to ensure the requests are made appropriately and done after the expenditures have been incurred. Views of Responsible Officials and Planned Corrective Actions ? The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred.
Assistance Listing Number, Federal Agency, and Program Name ALN 10.565, 10.568, and 10.569, U.S. Department of Agriculture, Food Distribution Cluster, Federal Award Identification Number and Year 25000 1010 (2022) and 25000 1010 C (2022) Pass through Entity Michigan Department of Education Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria A process should be in place to ensure draw down requests are made subsequent to the expenditures being incurred as required by the grant. Condition We noted during testing that one draw request was made prior to the expenditures being incurred. Questioned Costs Not applicable Identification of How Questioned Costs Were Computed Not applicable Context From October 1, 2021 through September 30, 2022, one draw request was made and that request should be made after allowable expenditures are incurred. We selected the one cash draw made during the year, noting it was made prior to expenditures being incurred. Cause and Effect The draw requests during the year were prepared by the GCCARD Finance Director and not appropriately reviewed, which resulted in the draw request being made prior to expenditures being incurred. Recommendation We recommend that an internal control be put in place to ensure the requests are made appropriately and done after the expenditures have been incurred. Views of Responsible Officials and Planned Corrective Actions ? The accounting function for GCCARD transitioned to the Office of Fiscal Services in August of 2022. From that point forward accounting staff were trained that draw requests were to be made after allowable expenditures were incurred.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.
ALN Number, Federal Agency, and Program Name ? ALN 93.600, U.S. Department of Health and Human Services, Head Start Cluster (HSC) ALN 93.926, U.S. Department of Health and Human Services, Healthy Start Initiative (HSI) Federal Award Identification Number and Year ? Head Start Cluster: 05CH010580 (2021 and 2022), 05HP000485 (2021 and 2022) Healthy Start Initiative: H49MC00148 (2022) and U62MC31100 (2019) Pass through Entity ? N/A Finding Type ? Material weakness and material noncompliance with laws and regulations Repeat Finding ? No Criteria ? The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition The County did not file the required FFATA reports for HSC and HSI subrecipients. Questioned Costs None Identification of How Questioned Costs Were Computed ? N/A Context ? The following table summarizes the transactions examined and the non-compliance identified: 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 staff implemented a process to collect the data that is required for reporting from each subrecipient and to ensure that the reports are filed timely each year.