FAC Explorer

Audit 411844

FY End
2025-12-31
Total Expended
$143.47M
Findings
10
Programs
82
Organization: MacOmb County (MI)
Year: 2025 Accepted: 2026-09-23
Auditor: UHY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236243 2025-004 Material Weakness Yes L
1236244 2025-004 Material Weakness Yes L
1236245 2025-004 Material Weakness Yes L
1236246 2025-004 Material Weakness Yes L
1236247 2025-004 Material Weakness Yes L
1236248 2025-004 Material Weakness Yes L
1236249 2025-004 Material Weakness Yes L
1236250 2025-004 Material Weakness Yes L
1236251 2025-004 Material Weakness Yes L
1236252 2025-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $4.10M Yes 0
93.600 HEAD START $4.07M Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $1.04M Yes 0
93.788 OPIOID STR $969,095 Yes 0
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $769,203 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $634,170 Yes 0
64.033 VA SUPPORTIVE SERVICES FOR VETERAN FAMILIES PROGRAM $531,897 Yes 0
93.563 CHILD SUPPORT SERVICES $508,779 Yes 0
20.265 CARBON REDUCTION PROGRAM $494,024 Yes 0
16.820 POSTCONVICTION TESTING OF DNA EVIDENCE $457,195 Yes 0
12.003 COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR RESPONDING TO THREATS TO THE RESILIENCE OF A MILITARY INSTALLATION $443,432 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $428,498 Yes 0
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $325,298 Yes 0
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $323,386 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $235,000 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $226,088 Yes 0
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $220,858 Yes 0
16.835 BODY WORN CAMERA POLICY AND IMPLEMENTATION $219,116 Yes 0
66.202 CONGRESSIONALLY MANDATED PROJECTS $188,376 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $183,667 Yes 0
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $169,185 Yes 0
16.040 MATTHEW SHEPARD AND JAMES BYRD, JR. HATE CRIMES EDUCATION, INVESTIGATION AND PROSECUTION PROGRAM $168,509 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $160,378 Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $137,620 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $125,839 Yes 0
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $120,280 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $117,844 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $116,980 Yes 0
15.662 GREAT LAKES RESTORATION $111,631 Yes 0
10.730 COMMUNITY PROJECT FUNDS - CONGRESSIONALLY DIRECTED SPENDING $105,959 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $104,942 Yes 0
81.041 STATE ENERGY PROGRAM $83,960 Yes 0
16.528 ENHANCED TRAINING AND SERVICES TO END VIOLENCE AND ABUSE OF WOMEN LATER IN LIFE $83,649 Yes 0
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $71,251 Yes 0
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $66,933 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $61,098 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $59,709 Yes 0
17.225 UNEMPLOYMENT INSURANCE $54,936 Yes 0
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $52,876 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $52,800 Yes 0
93.217 FAMILY PLANNING SERVICES $52,355 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $50,576 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $50,496 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $43,654 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $41,906 Yes 0
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $40,950 Yes 0
17.245 TRADE ADJUSTMENT ASSISTANCE $40,651 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $36,978 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $34,546 Yes 0
17.285 REGISTERED APPRENTICESHIP $31,499 Yes 0
10.902 SOIL AND WATER CONSERVATION $30,985 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $29,114 Yes 0
17.801 JOBS FOR VETERANS STATE GRANTS $24,817 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $23,004 Yes 1
93.569 COMMUNITY SERVICES BLOCK GRANT $20,120 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $19,630 Yes 0
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $16,712 Yes 0
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $16,162 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $15,916 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $15,237 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $14,183 Yes 0
93.658 FOSTER CARE TITLE IV-E $11,557 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $10,694 Yes 0
66.472 BEACH MONITORING AND NOTIFICATION PROGRAM IMPLEMENTATION GRANTS $9,200 Yes 0
16.922 EQUITABLE SHARING PROGRAM $8,975 Yes 0
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $8,551 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $6,652 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $6,578 Yes 0
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $5,752 Yes 0
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $5,521 Yes 0
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $4,687 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $4,645 Yes 0
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $3,952 Yes 0
17.259 WIOA YOUTH ACTIVITIES $3,747 Yes 0
17.258 WIOA ADULT PROGRAM $3,491 Yes 0
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $3,028 Yes 0
17.268 H-1B JOB TRAINING GRANTS $2,880 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $2,500 Yes 0
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $1,960 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $1,892 Yes 0
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $521 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $12 Yes 0

Contacts

Name Title Type
MUN5FKTBJLQ5 John Scanlon Auditee
5864695250 Amber Sutter Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) includes federal grant activity of Macomb County, Michigan (the “County”) under programs of the federal government for the year ended December 31, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the “Uniform Guidance”). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The pass-through entity identifying numbers are presented on the Schedule when available.
The County does not charge indirect cost rates to the grants and therefore, the County has elected to not use the 10 or 15-percent de minimis indirect cost rates allowed under the Uniform Guidance.
All subsequent events relative to the major programs were evaluated through September 17, 2026, the date the accompanying reports were available to be issued.

Finding Details

Finding 2025-004
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year: E20250728-002, E20250157-001, MacombCty5211 Finding Type – Significant deficiency in internal control over compliance and noncompliance with the federal reporting requirements. Repeat Finding - Yes Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for reporting compliance, it was noted the client failed to submit the monthly expenditure reports for January, February, April, May, July, October, November within the required time frame. Context – The required report was not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The report was submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.