Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No Criteria Per 2 CFR 200.510(b) The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.
Finding 2022-002: Preparation of Schedule of Expenditures of Federal Awards (Repeat Finding 2021-02) Program Name: Railroad Rehabilitation and Improvement Financing Program Assistance Listing No. 20.316 Federal Award No.: RRIF_2016_0040 Federal Agency: U.S. Department of Transportation Criteria The code of federal regulations ? 2 CFR 200.510(b)(5) and 2 CFR 200.502(b) require that: (a) For loan or loan guarantee programs described in 200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. (b) Loan and loan guarantees (loans). Since the Federal Government is at risk for loans until the debt is repaid, the following guidelines must be used to calculate the value of Federal awards expended under loan programs, except as noted in paragraphs (c) and (d) of 2 CFR 200.502: (1) Value of new loans made or received during the audit period; plus (2) Beginning of the audit period balance of loans from previous years for which the Federal Government imposes continuing compliance requirements; plus (3) Any interest subsidy, cash, or administrative cost allowance received. Condition The following exception to the criteria was observed during the performance of the audit procedures: In the preparation of the Schedule of Expenditures of Federal Awards (SEFA) which was provided to EY in relation to FY22 Uniform Guidance audit, Amtrak incorrectly presented the balance of the federal program Assistance Listing #20.316 - Railroad Rehabilitation and Improvement Financing by not reducing the loan amount by the FY21 loan repayments of $39 million. Amtrak provided EY an updated SEFA which corrected the presented balance to account for loan repayments made. Questioned Costs None. Context We have performed procedures to reconcile underlying data to amounts reported on the SEFA. Exception as described in the Condition section above were noted for the matter under 2 CFR 200.502 (b)(2) within the Criteria section, indicating that internal controls were not functioning as designed. Effect Amtrak?s control procedures in place as it relates to the preparation of the SEFA were not designed in such a manner that would timely identify the conditions noted. The effect of the condition above led to an initially overstated SEFA by $39.0 million. The SEFA within has been adjusted for this overstatement. Cause The exception from the criteria noted is attributed to the following cause: 1. Overall lack of familiarity with the Uniform Guidance Requirement stipulated within 2 CFR 200. Identification as a Repeat Finding The finding related to the Criteria above was identified as a repeat finding in the immediate prior year as Finding 2021-002. Recommendation To address the Condition identified above, we recommend Amtrak to ensure that SEFA preparation policy and review procedures that have been established address appropriate preparation of the SEFA in accordance with 2 CFR 200 requirements for presentation and disclosure. Additionally, management should consider requiring key Grants Management personnel take advanced Uniform Guidance training and annual updates, as made available. Views of Responsible Officials Amtrak agrees with the recommendation to review and enhance the SEFA preparation procedures to ensure full compliance with 2 CFR Part 200 requirements. In FY22 Amtrak expanded the grants management team and hired an additional Director level position to ensure the grants management team is adequately staffed. Amtrak recognizes the importance of keeping personnel up to date with changes to regulations and will consider providing Uniform Guidance training to key personnel on an annual basis.
SECTION II and III?SUMMARY OF FINDINGS FINANCIAL STATEMENTS AND FEDERAL AWARD FINDINGS See Schedule of Findings and Questioned Costs for chart/table CURRENT YEAR FINDINGS 2022-002?PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: All presented in the Schedule of Expenditures of Federal Awards. Program Name: All presented in the Schedule of Expenditures of Federal Awards. Assistance Listing Nos. and Program Expenditures: All presented in Schedule of Expenditures of Federal Awards. Award Number and Program Award Year: All presented in Schedule of Expenditures of Federal Awards. Compliance Requirement: Other ? Schedule of Expenditures of Federal Awards preparation Type of Finding: E Questioned Costs: None Statement of Condition During our audit, we reviewed the Coalition?s Federal grants report for the fiscal year and identified the federal grants, Assistance Listing # (AL#) and the amounts of the federal expenditures and all of the other items required to properly present the Schedule of Expenditures of Federal Awards (SEFA). We then had the finance staff of the Coalition confirm the correctness of the SEFA. Despite the confirmation of accuracy, additional federal expenditures and grouping of grant expenditures were identified after several reviews of the SEFA. Criteria 2 CFR 200.510 indicates that the auditee must prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for Determining Federal Awards Expended. Per 2 CFR 200.502 the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as expenditure/expense transactions associated with awards. In addition, 2 CFR Part 200.303 requires the program establish and maintain effective internal controls over Federal awards that provides reasonable assurance of compliance with Federal statutes, regulations, and the terms and conditions of Federal awards. Effect Without an established process governed by effective internal controls, the Coalition may not prevent or detect material misstatements on its SEFA in a timely manner. In addition, the errors could result in improper selections of major program(s) for the single audit and a substandard single audit. Cause Historically, the Coalition has requested the auditor assist in identifying accruals related to federal grant expenditures as the organization has maintained these records on a cash basis. As the organization has taken more responsibility on maintaining its federal grant expenditures on an accrual basis, an incomplete SEFA has been provided. Recommendation We recommend the Coalition prepare the Schedule of Expenditures of Federal Awards and submit this to the auditor for testing. The SEFA should include the name of the grant, name of grantor, the AL #, the pass-through number if applicable and a reconciliation of the federal revenues and expenditures to the Coalition?s general ledger. The Coalition staff should perform more detailed reviews of the reports to ensure they properly reflect grant receipts and expenditures. This review should be performed by someone other than the preparer and should include documented evidence of agreeing the reported data to the accounting records. We further recommend training for those individuals involved in the preparation and review of the reports to ensure they are fully aware of the requirements. View of Responsible Officials and Corrective Action Plan: The corrective Action Plan will be carried out in the 2023 Fiscal Year and information will be given to the auditors when requested for the 2023 Audit. The Coalition will ensure that all information needed for the SEFA is kept and entered accurately. When the fiscal year closes out, the Coalition will provide the auditors with a test SEFA to confirm that the information we are collecting throughout the year and are asserting are the correct numbers for our federal grants, is indeed the correct information. Corrective Action Plan Timeline: Completed by October 31, 2023 (Final copy of the SEFA will not be given to the auditors until requested for the 2023 Audit) Designation Of Employee Position Responsible For Meeting Deadline: Executive Director, Monet Silva will oversee this project and work closely with the auditors to make sure that the information saved and shared is correct.
Assistance Listing Number, Federal Agency, and Program Name 93.558, U.S. Department of Health and Human Services, Temporary Assistance for Needy Families; 97.024, U.S. Department of Homeland Security, Emergency Food and Shelter National Board Program; 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program Federal Award Identification Number and Year 2101MITANF, 2021 and 2201MITANF, 2022; Not Applicable; E 20 DW 26 0001, 2020 Pass through Entity Michigan Department of Health and Human Services; United Way Finding Type Significant deficiency Repeat Finding Yes 2021 003 Criteria Per 2 CFR 200.510(b), the auditee must prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with ?200.502. Condition For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context Expenditures for the Temporary Assistance for Needy Families program were overstated by $106,341. Expenditures for the Emergency Food and Shelter National Board Program were understated by $21,983. Expenditures for the Emergency Solutions Grant Program were listed under ALN 14.248. The SEFA presented has been adjusted for these errors. Cause and Effect Controls in place did not sufficiently ensure the completeness and accuracy of the SEFA. Recommendation We recommend the Organization review its procedures and controls to ensure data accumulated to prepare the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions Grant documents will be reviewed upon receipt to determine the proper ALN and the federal portion of funding. All existing grants will also be reviewed. The ALN listed in each grant document will be used when completing the SEFA. A second staff member will verify the accuracy of the SEFA prior to submission. All ALN numbers will be reviewed upon receipt and verified with state analysts when applicable. The organization will ensure that the funding sources are verified to the most appropriate level at the state level to verify funds and funding sources.
Assistance Listing Number, Federal Agency, and Program Name 93.558, U.S. Department of Health and Human Services, Temporary Assistance for Needy Families; 97.024, U.S. Department of Homeland Security, Emergency Food and Shelter National Board Program; 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program Federal Award Identification Number and Year 2101MITANF, 2021 and 2201MITANF, 2022; Not Applicable; E 20 DW 26 0001, 2020 Pass through Entity Michigan Department of Health and Human Services; United Way Finding Type Significant deficiency Repeat Finding Yes 2021 003 Criteria Per 2 CFR 200.510(b), the auditee must prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with ?200.502. Condition For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context Expenditures for the Temporary Assistance for Needy Families program were overstated by $106,341. Expenditures for the Emergency Food and Shelter National Board Program were understated by $21,983. Expenditures for the Emergency Solutions Grant Program were listed under ALN 14.248. The SEFA presented has been adjusted for these errors. Cause and Effect Controls in place did not sufficiently ensure the completeness and accuracy of the SEFA. Recommendation We recommend the Organization review its procedures and controls to ensure data accumulated to prepare the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions Grant documents will be reviewed upon receipt to determine the proper ALN and the federal portion of funding. All existing grants will also be reviewed. The ALN listed in each grant document will be used when completing the SEFA. A second staff member will verify the accuracy of the SEFA prior to submission. All ALN numbers will be reviewed upon receipt and verified with state analysts when applicable. The organization will ensure that the funding sources are verified to the most appropriate level at the state level to verify funds and funding sources.
Assistance Listing Number, Federal Agency, and Program Name 93.558, U.S. Department of Health and Human Services, Temporary Assistance for Needy Families; 97.024, U.S. Department of Homeland Security, Emergency Food and Shelter National Board Program; 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program Federal Award Identification Number and Year 2101MITANF, 2021 and 2201MITANF, 2022; Not Applicable; E 20 DW 26 0001, 2020 Pass through Entity Michigan Department of Health and Human Services; United Way Finding Type Significant deficiency Repeat Finding Yes 2021 003 Criteria Per 2 CFR 200.510(b), the auditee must prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with ?200.502. Condition For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context Expenditures for the Temporary Assistance for Needy Families program were overstated by $106,341. Expenditures for the Emergency Food and Shelter National Board Program were understated by $21,983. Expenditures for the Emergency Solutions Grant Program were listed under ALN 14.248. The SEFA presented has been adjusted for these errors. Cause and Effect Controls in place did not sufficiently ensure the completeness and accuracy of the SEFA. Recommendation We recommend the Organization review its procedures and controls to ensure data accumulated to prepare the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions Grant documents will be reviewed upon receipt to determine the proper ALN and the federal portion of funding. All existing grants will also be reviewed. The ALN listed in each grant document will be used when completing the SEFA. A second staff member will verify the accuracy of the SEFA prior to submission. All ALN numbers will be reviewed upon receipt and verified with state analysts when applicable. The organization will ensure that the funding sources are verified to the most appropriate level at the state level to verify funds and funding sources.
Assistance Listing Number, Federal Agency, and Program Name 93.558, U.S. Department of Health and Human Services, Temporary Assistance for Needy Families; 97.024, U.S. Department of Homeland Security, Emergency Food and Shelter National Board Program; 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program Federal Award Identification Number and Year 2101MITANF, 2021 and 2201MITANF, 2022; Not Applicable; E 20 DW 26 0001, 2020 Pass through Entity Michigan Department of Health and Human Services; United Way Finding Type Significant deficiency Repeat Finding Yes 2021 003 Criteria Per 2 CFR 200.510(b), the auditee must prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with ?200.502. Condition For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context Expenditures for the Temporary Assistance for Needy Families program were overstated by $106,341. Expenditures for the Emergency Food and Shelter National Board Program were understated by $21,983. Expenditures for the Emergency Solutions Grant Program were listed under ALN 14.248. The SEFA presented has been adjusted for these errors. Cause and Effect Controls in place did not sufficiently ensure the completeness and accuracy of the SEFA. Recommendation We recommend the Organization review its procedures and controls to ensure data accumulated to prepare the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions Grant documents will be reviewed upon receipt to determine the proper ALN and the federal portion of funding. All existing grants will also be reviewed. The ALN listed in each grant document will be used when completing the SEFA. A second staff member will verify the accuracy of the SEFA prior to submission. All ALN numbers will be reviewed upon receipt and verified with state analysts when applicable. The organization will ensure that the funding sources are verified to the most appropriate level at the state level to verify funds and funding sources.
Finding No: 2022-001 Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.155 Program: COVID- 19 Rural Health Research Centers Compliance Requirement: Other ? Inaccurate reporting of the Schedule of Expenditures of Federal Awards Award Year: July 1, 2021 through December 21, 2022 (a) Criteria or Requirement According to 2 CFR 200.510(b), a recipient of federal awards is required to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the entity?s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. Additionally, 2 CFR 200.303 requires non-federal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal control should include procedures to ensure federal expenditures are accurately and completely reported on the SEFA. (b) Condition Found The System did not have adequate controls relating to reporting expenditures for the COVD-19 Rural Health Research Centers program on the SEFA. Specifically, the SEFA did not include $900,000 of expenditures incurred in the current fiscal year related to this program. The System corrected the SEFA and the program was subsequently determined to be a major program. (c) Cause The System has a review process in place to identify all federal grants and related expenditures. However, the review control in place was not designed to detect grants for which reimbursement had not been initially requested as of September 30, 2022 for expenditures incurred during the year ended September 30, 2022. (d) Effect Failure to establish effective internal controls over the preparation of the SEFA may prevent the System from reporting accurate program information and completing an audit in accordance with the Uniform Guidance. (e) Questioned Cost None (f) Statistical Sample Not applicable (g) Repeat Finding in the Prior Year Not a repeat finding (h) Recommendation We recommend that the System strengthen controls over the identification of all federal grants and related expenditures to ensure that all relevant amounts are appropriately captured on the SEFA during the year. (i) View of Responsible Officials Identification of all federal grants that were not awarded in the Fiscal Year of the SEFA was not a part of the analysis of completeness for the SEFA. In December 2021, Tishomingo Health Services, Clay County Medical Corporation, Pontotoc Health Services, Webster Health Services, and Marion Regional Medical Center entered into a sub-grant agreement with the COVID-19 Ship Program (CFDA No. 93.155) and incurred expenses believed to be applicable to the program in fiscal year 2022. Since no requests of grant funding was made in FY2022, the COVID-19 Ship Program (CFDA No. 93.155) was not included.
ALN, Federal Agency, and Program Name 20.106 Federal Aviation Administration - Airport Improvement Program State CFSA Number, State Agency, and Program Name - 55.004 Florida Department of Transportation Aviation Development Grants Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness Repeat Finding Yes Criteria Per 2 CFR 200.508 (b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee?s financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended Condition The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on and excluded from the SEFA related to ALN 20.106 (Airport Improvement Program) and State CFSA 55.004 (FDOT Aviation Development Grants). Cause and Effect Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in the Authority's schedule of expenditures of federal awards provided to the auditors being inaccurate. Recommendation Internal control procedures should be initiated and enforced to ensure the proper expenditures are reported on the schedule of expenditures of federal awards. Views of Responsible Officials and Corrective Action Plan - The Authority will strengthen its controls around the grant review process. In addition to the second-level review and approval process for grant revenue, the Authority will implement a quarterly review to identify eligible expenditures for federal and state grant reimbursements to ensure revenue is recognized in the proper period.
ALN, Federal Agency, and Program Name 20.106 Federal Aviation Administration - Airport Improvement Program State CFSA Number, State Agency, and Program Name - 55.004 Florida Department of Transportation Aviation Development Grants Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness Repeat Finding Yes Criteria Per 2 CFR 200.508 (b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee?s financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended Condition The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on and excluded from the SEFA related to ALN 20.106 (Airport Improvement Program) and State CFSA 55.004 (FDOT Aviation Development Grants). Cause and Effect Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in the Authority's schedule of expenditures of federal awards provided to the auditors being inaccurate. Recommendation Internal control procedures should be initiated and enforced to ensure the proper expenditures are reported on the schedule of expenditures of federal awards. Views of Responsible Officials and Corrective Action Plan - The Authority will strengthen its controls around the grant review process. In addition to the second-level review and approval process for grant revenue, the Authority will implement a quarterly review to identify eligible expenditures for federal and state grant reimbursements to ensure revenue is recognized in the proper period.
ALN, Federal Agency, and Program Name 20.106 Federal Aviation Administration - Airport Improvement Program State CFSA Number, State Agency, and Program Name - 55.004 Florida Department of Transportation Aviation Development Grants Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness Repeat Finding Yes Criteria Per 2 CFR 200.508 (b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee?s financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended Condition The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on and excluded from the SEFA related to ALN 20.106 (Airport Improvement Program) and State CFSA 55.004 (FDOT Aviation Development Grants). Cause and Effect Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in the Authority's schedule of expenditures of federal awards provided to the auditors being inaccurate. Recommendation Internal control procedures should be initiated and enforced to ensure the proper expenditures are reported on the schedule of expenditures of federal awards. Views of Responsible Officials and Corrective Action Plan - The Authority will strengthen its controls around the grant review process. In addition to the second-level review and approval process for grant revenue, the Authority will implement a quarterly review to identify eligible expenditures for federal and state grant reimbursements to ensure revenue is recognized in the proper period.
ALN, Federal Agency, and Program Name 20.106 Federal Aviation Administration - Airport Improvement Program State CFSA Number, State Agency, and Program Name - 55.004 Florida Department of Transportation Aviation Development Grants Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness Repeat Finding Yes Criteria Per 2 CFR 200.508 (b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee?s financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended Condition The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on and excluded from the SEFA related to ALN 20.106 (Airport Improvement Program) and State CFSA 55.004 (FDOT Aviation Development Grants). Cause and Effect Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in the Authority's schedule of expenditures of federal awards provided to the auditors being inaccurate. Recommendation Internal control procedures should be initiated and enforced to ensure the proper expenditures are reported on the schedule of expenditures of federal awards. Views of Responsible Officials and Corrective Action Plan - The Authority will strengthen its controls around the grant review process. In addition to the second-level review and approval process for grant revenue, the Authority will implement a quarterly review to identify eligible expenditures for federal and state grant reimbursements to ensure revenue is recognized in the proper period.
ALN, Federal Agency, and Program Name 20.106 Federal Aviation Administration - Airport Improvement Program State CFSA Number, State Agency, and Program Name - 55.004 Florida Department of Transportation Aviation Development Grants Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness Repeat Finding Yes Criteria Per 2 CFR 200.508 (b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee?s financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended Condition The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on and excluded from the SEFA related to ALN 20.106 (Airport Improvement Program) and State CFSA 55.004 (FDOT Aviation Development Grants). Cause and Effect Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in the Authority's schedule of expenditures of federal awards provided to the auditors being inaccurate. Recommendation Internal control procedures should be initiated and enforced to ensure the proper expenditures are reported on the schedule of expenditures of federal awards. Views of Responsible Officials and Corrective Action Plan - The Authority will strengthen its controls around the grant review process. In addition to the second-level review and approval process for grant revenue, the Authority will implement a quarterly review to identify eligible expenditures for federal and state grant reimbursements to ensure revenue is recognized in the proper period.
ALN, Federal Agency, and Program Name 20.106 Federal Aviation Administration - Airport Improvement Program State CFSA Number, State Agency, and Program Name - 55.004 Florida Department of Transportation Aviation Development Grants Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness Repeat Finding Yes Criteria Per 2 CFR 200.508 (b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee?s financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended Condition The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on and excluded from the SEFA related to ALN 20.106 (Airport Improvement Program) and State CFSA 55.004 (FDOT Aviation Development Grants). Cause and Effect Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in the Authority's schedule of expenditures of federal awards provided to the auditors being inaccurate. Recommendation Internal control procedures should be initiated and enforced to ensure the proper expenditures are reported on the schedule of expenditures of federal awards. Views of Responsible Officials and Corrective Action Plan - The Authority will strengthen its controls around the grant review process. In addition to the second-level review and approval process for grant revenue, the Authority will implement a quarterly review to identify eligible expenditures for federal and state grant reimbursements to ensure revenue is recognized in the proper period.
ALN, Federal Agency, and Program Name 20.106 Federal Aviation Administration - Airport Improvement Program State CFSA Number, State Agency, and Program Name - 55.004 Florida Department of Transportation Aviation Development Grants Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness Repeat Finding Yes Criteria Per 2 CFR 200.508 (b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee?s financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended Condition The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on and excluded from the SEFA related to ALN 20.106 (Airport Improvement Program) and State CFSA 55.004 (FDOT Aviation Development Grants). Cause and Effect Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in the Authority's schedule of expenditures of federal awards provided to the auditors being inaccurate. Recommendation Internal control procedures should be initiated and enforced to ensure the proper expenditures are reported on the schedule of expenditures of federal awards. Views of Responsible Officials and Corrective Action Plan - The Authority will strengthen its controls around the grant review process. In addition to the second-level review and approval process for grant revenue, the Authority will implement a quarterly review to identify eligible expenditures for federal and state grant reimbursements to ensure revenue is recognized in the proper period.
ALN, Federal Agency, and Program Name 20.106 Federal Aviation Administration - Airport Improvement Program State CFSA Number, State Agency, and Program Name - 55.004 Florida Department of Transportation Aviation Development Grants Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness Repeat Finding Yes Criteria Per 2 CFR 200.508 (b), an auditee must properly prepare the schedule of expenditures of federal awards (SEFA). Per 2 CFR 200.510(b), the SEFA for the period covered by the auditee?s financial statements must include the total federal awards expended as determined in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended Condition The SEFA required adjustments related to expenditures that were both improperly included and excluded, resulting in revisions to correct the SEFA. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The adjustments made to the schedule of expenditures of federal awards did not impact major program determination. There were certain expenditures that were identified during testing that should have been both included on and excluded from the SEFA related to ALN 20.106 (Airport Improvement Program) and State CFSA 55.004 (FDOT Aviation Development Grants). Cause and Effect Internal control procedures relative to the identification of federal expenditures to be reported on the SEFA did not operate effectively. This resulted in the Authority's schedule of expenditures of federal awards provided to the auditors being inaccurate. Recommendation Internal control procedures should be initiated and enforced to ensure the proper expenditures are reported on the schedule of expenditures of federal awards. Views of Responsible Officials and Corrective Action Plan - The Authority will strengthen its controls around the grant review process. In addition to the second-level review and approval process for grant revenue, the Authority will implement a quarterly review to identify eligible expenditures for federal and state grant reimbursements to ensure revenue is recognized in the proper period.
2022-006 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (repeat) Finding Type: Material Weakness in Internal Controls and Noncompliance (Reporting, Cash Management and Allowable Costs/Cost Principles) Federal Program: U.S. Department of Transportation – Airport Improvement Program (AL #20.106); all project numbers and U.S. Department of Treasury – Coronavirus State and Local Fiscal Recovery Funds (AL #21.027) Criteria: The Code of Federal Regulations (CFR) Section 200.303(b) requires non-Federal entities to 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 terms and conditions of the Federal award. CFR Section 200.502(a) states that the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the nonFederal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as expenditure/expense transactions associated with grant awards. The County reports expenditures on the SEFA when the expenditure has been incurred, or on the accrual basis of accounting, in accordance with generally accepted accounting principles. CFR Section 200.510(b) requires the auditee to prepare a SEFA for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a), as stated above, and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Changes were made to major program expenditures, as well as expenditures of other programs, during the closing process and during the completion of the single audit to properly report expenditures on the SEFA. Closing procedures should be in place to reconcile grant expenditures incurred at year-end, confirm the amount as eligible with the grantor, claim the grant revenues on a timely basis, reconcile the claim to the general ledger, and ensure the expenditures that will be claimed under federal awards are properly reported on the SEFA and audited financial statements prior to the start of the single audit. If expenditures reported on the SEFA are misstated, the County could fail to have a program appropriately identified as a major program and tested as a major program during the single audit. Failure to have a program audited during the single audit would result in noncompliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Closing procedures were not in place and management did not effectively communicate with County departments responsible for administering federal awards to identify all federal grant related activity. Effect: The SEFA required material adjustments to include all federal expenditures prior to the single audit beginning, which resulted in a misstated preliminary SEFA and inefficiencies during the single audit. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that management meet with department heads throughout the year and during the closing process to identify all expenditures under federal awards. Training should be provided to all staff to make sure they are aware of the importance of accurately reconciling and claiming grant expenditures on a timely basis and providing the information to management for inclusion on the SEFA. Views of Responsible Officials: The County will work to improve closing processes and communications with various departments to ensure the SEFA is complete and accurate.
2022-006 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (repeat) Finding Type: Material Weakness in Internal Controls and Noncompliance (Reporting, Cash Management and Allowable Costs/Cost Principles) Federal Program: U.S. Department of Transportation – Airport Improvement Program (AL #20.106); all project numbers and U.S. Department of Treasury – Coronavirus State and Local Fiscal Recovery Funds (AL #21.027) Criteria: The Code of Federal Regulations (CFR) Section 200.303(b) requires non-Federal entities to 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 terms and conditions of the Federal award. CFR Section 200.502(a) states that the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the nonFederal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as expenditure/expense transactions associated with grant awards. The County reports expenditures on the SEFA when the expenditure has been incurred, or on the accrual basis of accounting, in accordance with generally accepted accounting principles. CFR Section 200.510(b) requires the auditee to prepare a SEFA for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a), as stated above, and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Changes were made to major program expenditures, as well as expenditures of other programs, during the closing process and during the completion of the single audit to properly report expenditures on the SEFA. Closing procedures should be in place to reconcile grant expenditures incurred at year-end, confirm the amount as eligible with the grantor, claim the grant revenues on a timely basis, reconcile the claim to the general ledger, and ensure the expenditures that will be claimed under federal awards are properly reported on the SEFA and audited financial statements prior to the start of the single audit. If expenditures reported on the SEFA are misstated, the County could fail to have a program appropriately identified as a major program and tested as a major program during the single audit. Failure to have a program audited during the single audit would result in noncompliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Closing procedures were not in place and management did not effectively communicate with County departments responsible for administering federal awards to identify all federal grant related activity. Effect: The SEFA required material adjustments to include all federal expenditures prior to the single audit beginning, which resulted in a misstated preliminary SEFA and inefficiencies during the single audit. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that management meet with department heads throughout the year and during the closing process to identify all expenditures under federal awards. Training should be provided to all staff to make sure they are aware of the importance of accurately reconciling and claiming grant expenditures on a timely basis and providing the information to management for inclusion on the SEFA. Views of Responsible Officials: The County will work to improve closing processes and communications with various departments to ensure the SEFA is complete and accurate.
2022-006 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (repeat) Finding Type: Material Weakness in Internal Controls and Noncompliance (Reporting, Cash Management and Allowable Costs/Cost Principles) Federal Program: U.S. Department of Transportation – Airport Improvement Program (AL #20.106); all project numbers and U.S. Department of Treasury – Coronavirus State and Local Fiscal Recovery Funds (AL #21.027) Criteria: The Code of Federal Regulations (CFR) Section 200.303(b) requires non-Federal entities to 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 terms and conditions of the Federal award. CFR Section 200.502(a) states that the determination of when a Federal award is expended should be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the nonFederal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as expenditure/expense transactions associated with grant awards. The County reports expenditures on the SEFA when the expenditure has been incurred, or on the accrual basis of accounting, in accordance with generally accepted accounting principles. CFR Section 200.510(b) requires the auditee to prepare a SEFA for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a), as stated above, and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Condition: The SEFA was not appropriately reconciled to federal grant revenues and expenditures recorded in the financial statements. Changes were made to major program expenditures, as well as expenditures of other programs, during the closing process and during the completion of the single audit to properly report expenditures on the SEFA. Closing procedures should be in place to reconcile grant expenditures incurred at year-end, confirm the amount as eligible with the grantor, claim the grant revenues on a timely basis, reconcile the claim to the general ledger, and ensure the expenditures that will be claimed under federal awards are properly reported on the SEFA and audited financial statements prior to the start of the single audit. If expenditures reported on the SEFA are misstated, the County could fail to have a program appropriately identified as a major program and tested as a major program during the single audit. Failure to have a program audited during the single audit would result in noncompliance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Closing procedures were not in place and management did not effectively communicate with County departments responsible for administering federal awards to identify all federal grant related activity. Effect: The SEFA required material adjustments to include all federal expenditures prior to the single audit beginning, which resulted in a misstated preliminary SEFA and inefficiencies during the single audit. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that management meet with department heads throughout the year and during the closing process to identify all expenditures under federal awards. Training should be provided to all staff to make sure they are aware of the importance of accurately reconciling and claiming grant expenditures on a timely basis and providing the information to management for inclusion on the SEFA. Views of Responsible Officials: The County will work to improve closing processes and communications with various departments to ensure the SEFA is complete and accurate.
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.
Section III - Findings Required to be Reported in Accordance with Uniform Guidance: 2022-002 Expenditures of Federal Awards-Internal Control and Compliance- AL/CFDA #: 93.243-Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance-Criteria: Chapter 2, Part 200, Subpart F § 200.510 Schedule of Expenditures of Federal Awards (Uniform Guidance) states, "The Auditee must also prepare a schedule of expenditures of federal awards for the period covered by the financial statements which must include the total Federal awards expended as determined in §200.502...(3) Provide total Federal awards expended for each Federal Program..."-Condition: The NIWHRC did not keep adequate accounting records to allow for expenditures to be accumulated by the individual Federal program. All expenditures were recorded as Federal expenditures without information on which program expended the funds.- Cause and Effect: No procedure has been developed to reconcile all balance sheet accounts each month (i.e., restricted cash, utility receivables, account payables, capital assets, etc.). As a result, the balance sheet may be out of balance with the subsidiary accounts and ledgers and the Organization would not be aware of it. - Recommendation: We recommend the NIWHRC develop policy and procedures to record federal expenditures by Federal award. This could also be a function of a third-party CPA to reconcile each Federal award to ensure expenditures are recorded correctly. - Responsible Official's Response: Subsequent to the year end, NIWHRC has engaged an outside CPA firm to reconcile the accounts monthly.