Audit 52405

FY End

2022-11-30

Total Expended

$5.50M

Findings

4

Programs

2

Organization: Metropolitanchildren & Youth Inc. Unitedchildren and Family Head Start (MI)

Year: 2022 Accepted: 2023-08-30

Auditor: Alan C Young and Associates PC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
47413	2022-002	Significant Deficiency	-	L
47414	2022-002	Significant Deficiency	-	L
623855	2022-002	Significant Deficiency	-	L
623856	2022-002	Significant Deficiency	-	L

ALN	Program	Spent	Major	Findings
93.600	Head Start	$424,629	Yes	1
10.558	Child and Adult Care Food Program	$129,807	-	0

Contacts

Name	Title	Type
Q33GD8FC7LE5	Roxanne Campbell	Auditee
3134321000	Anil Sakhuja	Auditor
No contacts on file

Notes to SEFA

Title: MAJOR PROGRAMS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Metropolitan Children and Youth, Inc. United Children and Family Head Start Agency (the Agency) under programs of the federal government for theyear ended November 30, 2022. The Information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where applicable. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Major programs have been determined in accordance with the requirements of the UniformGuidance.

Title: SUBSEQUENT EVENTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Metropolitan Children and Youth, Inc. United Children and Family Head Start Agency (the Agency) under programs of the federal government for theyear ended November 30, 2022. The Information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where applicable. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All subsequent events related to the major programs were evaluated through August 30, 2023, the date the accompanying reports were available to be issued. No significant event was noted that required adjustment or disclosure in the report.

Finding Details

Finding 2022-002

Program Name ? Head Start Federal Assistance Listing Number ? 93.600 Pass-through Entity ? N/A Finding type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit the semi annual SF 425 reports within the specific time period as stated in the grant agreement and annual SF 425 reports for ARP and CRRSA grants on or before July 30, 2022. Condition ? During our audit, we noted that semi annual SF 425 reports and annual SF 425 reports for ARP and CRRSA were submitted after the due date. Questioned Costs ? Unknown Identification of a Repeat Finding- This is not a repeat finding. Cause/Effect ? The Agency is not in compliance with the reporting requirements. Recommendation ? We recommend the Agency strengthen internal controls over reporting compliance to adhere to applicable reporting requirements.

Finding 2022-002

Program Name ? Head Start Federal Assistance Listing Number ? 93.600 Pass-through Entity ? N/A Finding type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit the semi annual SF 425 reports within the specific time period as stated in the grant agreement and annual SF 425 reports for ARP and CRRSA grants on or before July 30, 2022. Condition ? During our audit, we noted that semi annual SF 425 reports and annual SF 425 reports for ARP and CRRSA were submitted after the due date. Questioned Costs ? Unknown Identification of a Repeat Finding- This is not a repeat finding. Cause/Effect ? The Agency is not in compliance with the reporting requirements. Recommendation ? We recommend the Agency strengthen internal controls over reporting compliance to adhere to applicable reporting requirements.

Finding 2022-002

Program Name ? Head Start Federal Assistance Listing Number ? 93.600 Pass-through Entity ? N/A Finding type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit the semi annual SF 425 reports within the specific time period as stated in the grant agreement and annual SF 425 reports for ARP and CRRSA grants on or before July 30, 2022. Condition ? During our audit, we noted that semi annual SF 425 reports and annual SF 425 reports for ARP and CRRSA were submitted after the due date. Questioned Costs ? Unknown Identification of a Repeat Finding- This is not a repeat finding. Cause/Effect ? The Agency is not in compliance with the reporting requirements. Recommendation ? We recommend the Agency strengthen internal controls over reporting compliance to adhere to applicable reporting requirements.

Finding 2022-002

Program Name ? Head Start Federal Assistance Listing Number ? 93.600 Pass-through Entity ? N/A Finding type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit the semi annual SF 425 reports within the specific time period as stated in the grant agreement and annual SF 425 reports for ARP and CRRSA grants on or before July 30, 2022. Condition ? During our audit, we noted that semi annual SF 425 reports and annual SF 425 reports for ARP and CRRSA were submitted after the due date. Questioned Costs ? Unknown Identification of a Repeat Finding- This is not a repeat finding. Cause/Effect ? The Agency is not in compliance with the reporting requirements. Recommendation ? We recommend the Agency strengthen internal controls over reporting compliance to adhere to applicable reporting requirements.