Finding: 2022-009 (Significant Deficiency) Agency: All Federal Agencies ALN # and Title: All Assistance Listing Numbers Federal Award Identification # and Year: All Federal Awards Criteria: Per 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (“SEFA”) that includes all federal expenditures, organized by assistance listing number and must be accurate and complete. Additionally, 2 CFR 200.508(b) requires the auditee – not the auditor – to prepare the SEFA. Condition: UCCAC did not maintain an accurate Schedule of Expenditures of Federal Awards (“SEFA”). The original SEFA omitted some federal programs and misstated expenditures for others. Adjustments were required to reconcile the SEFA to the general ledger and supporting documentation. Effect: The inaccurate SEFA could result in improper identification of major programs and insufficient audit coverage, potentially leading to noncompliance with federal audit requirements. Cause: UCCAC lacked adequate internal controls over the preparation and review of the SEFA. There was no formal reconciliation process between the SEFA and the general ledger. Recommendation: We recommend that UCCAC implement formal procedures to ensure the SEFA is complete, accurate, and reconciled to the general ledger. This should include a documented review process and training for staff involved in SEFA preparation. In addition, we recommend that additional general ledger tracking codes be entered into Fund-EZ (general ledger) to track grant expenditures and that grant programs be monitored for inclusion in the SEFA. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures into place as detailed in the Corrective Action Plan located in Appendix A.
Finding: 2022-009 (Significant Deficiency) Agency: All Federal Agencies ALN # and Title: All Assistance Listing Numbers Federal Award Identification # and Year: All Federal Awards Criteria: Per 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (“SEFA”) that includes all federal expenditures, organized by assistance listing number and must be accurate and complete. Additionally, 2 CFR 200.508(b) requires the auditee – not the auditor – to prepare the SEFA. Condition: UCCAC did not maintain an accurate Schedule of Expenditures of Federal Awards (“SEFA”). The original SEFA omitted some federal programs and misstated expenditures for others. Adjustments were required to reconcile the SEFA to the general ledger and supporting documentation. Effect: The inaccurate SEFA could result in improper identification of major programs and insufficient audit coverage, potentially leading to noncompliance with federal audit requirements. Cause: UCCAC lacked adequate internal controls over the preparation and review of the SEFA. There was no formal reconciliation process between the SEFA and the general ledger. Recommendation: We recommend that UCCAC implement formal procedures to ensure the SEFA is complete, accurate, and reconciled to the general ledger. This should include a documented review process and training for staff involved in SEFA preparation. In addition, we recommend that additional general ledger tracking codes be entered into Fund-EZ (general ledger) to track grant expenditures and that grant programs be monitored for inclusion in the SEFA. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures into place as detailed in the Corrective Action Plan located in Appendix A.
Finding: 2022-009 (Significant Deficiency) Agency: All Federal Agencies ALN # and Title: All Assistance Listing Numbers Federal Award Identification # and Year: All Federal Awards Criteria: Per 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (“SEFA”) that includes all federal expenditures, organized by assistance listing number and must be accurate and complete. Additionally, 2 CFR 200.508(b) requires the auditee – not the auditor – to prepare the SEFA. Condition: UCCAC did not maintain an accurate Schedule of Expenditures of Federal Awards (“SEFA”). The original SEFA omitted some federal programs and misstated expenditures for others. Adjustments were required to reconcile the SEFA to the general ledger and supporting documentation. Effect: The inaccurate SEFA could result in improper identification of major programs and insufficient audit coverage, potentially leading to noncompliance with federal audit requirements. Cause: UCCAC lacked adequate internal controls over the preparation and review of the SEFA. There was no formal reconciliation process between the SEFA and the general ledger. Recommendation: We recommend that UCCAC implement formal procedures to ensure the SEFA is complete, accurate, and reconciled to the general ledger. This should include a documented review process and training for staff involved in SEFA preparation. In addition, we recommend that additional general ledger tracking codes be entered into Fund-EZ (general ledger) to track grant expenditures and that grant programs be monitored for inclusion in the SEFA. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures into place as detailed in the Corrective Action Plan located in Appendix A.
Finding: 2022-009 (Significant Deficiency) Agency: All Federal Agencies ALN # and Title: All Assistance Listing Numbers Federal Award Identification # and Year: All Federal Awards Criteria: Per 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (“SEFA”) that includes all federal expenditures, organized by assistance listing number and must be accurate and complete. Additionally, 2 CFR 200.508(b) requires the auditee – not the auditor – to prepare the SEFA. Condition: UCCAC did not maintain an accurate Schedule of Expenditures of Federal Awards (“SEFA”). The original SEFA omitted some federal programs and misstated expenditures for others. Adjustments were required to reconcile the SEFA to the general ledger and supporting documentation. Effect: The inaccurate SEFA could result in improper identification of major programs and insufficient audit coverage, potentially leading to noncompliance with federal audit requirements. Cause: UCCAC lacked adequate internal controls over the preparation and review of the SEFA. There was no formal reconciliation process between the SEFA and the general ledger. Recommendation: We recommend that UCCAC implement formal procedures to ensure the SEFA is complete, accurate, and reconciled to the general ledger. This should include a documented review process and training for staff involved in SEFA preparation. In addition, we recommend that additional general ledger tracking codes be entered into Fund-EZ (general ledger) to track grant expenditures and that grant programs be monitored for inclusion in the SEFA. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures into place as detailed in the Corrective Action Plan located in Appendix A.
Finding: 2022-009 (Significant Deficiency) Agency: All Federal Agencies ALN # and Title: All Assistance Listing Numbers Federal Award Identification # and Year: All Federal Awards Criteria: Per 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (“SEFA”) that includes all federal expenditures, organized by assistance listing number and must be accurate and complete. Additionally, 2 CFR 200.508(b) requires the auditee – not the auditor – to prepare the SEFA. Condition: UCCAC did not maintain an accurate Schedule of Expenditures of Federal Awards (“SEFA”). The original SEFA omitted some federal programs and misstated expenditures for others. Adjustments were required to reconcile the SEFA to the general ledger and supporting documentation. Effect: The inaccurate SEFA could result in improper identification of major programs and insufficient audit coverage, potentially leading to noncompliance with federal audit requirements. Cause: UCCAC lacked adequate internal controls over the preparation and review of the SEFA. There was no formal reconciliation process between the SEFA and the general ledger. Recommendation: We recommend that UCCAC implement formal procedures to ensure the SEFA is complete, accurate, and reconciled to the general ledger. This should include a documented review process and training for staff involved in SEFA preparation. In addition, we recommend that additional general ledger tracking codes be entered into Fund-EZ (general ledger) to track grant expenditures and that grant programs be monitored for inclusion in the SEFA. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures into place as detailed in the Corrective Action Plan located in Appendix A.
Finding: 2022-009 (Significant Deficiency) Agency: All Federal Agencies ALN # and Title: All Assistance Listing Numbers Federal Award Identification # and Year: All Federal Awards Criteria: Per 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (“SEFA”) that includes all federal expenditures, organized by assistance listing number and must be accurate and complete. Additionally, 2 CFR 200.508(b) requires the auditee – not the auditor – to prepare the SEFA. Condition: UCCAC did not maintain an accurate Schedule of Expenditures of Federal Awards (“SEFA”). The original SEFA omitted some federal programs and misstated expenditures for others. Adjustments were required to reconcile the SEFA to the general ledger and supporting documentation. Effect: The inaccurate SEFA could result in improper identification of major programs and insufficient audit coverage, potentially leading to noncompliance with federal audit requirements. Cause: UCCAC lacked adequate internal controls over the preparation and review of the SEFA. There was no formal reconciliation process between the SEFA and the general ledger. Recommendation: We recommend that UCCAC implement formal procedures to ensure the SEFA is complete, accurate, and reconciled to the general ledger. This should include a documented review process and training for staff involved in SEFA preparation. In addition, we recommend that additional general ledger tracking codes be entered into Fund-EZ (general ledger) to track grant expenditures and that grant programs be monitored for inclusion in the SEFA. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures into place as detailed in the Corrective Action Plan located in Appendix A.
Finding: 2022-009 (Significant Deficiency) Agency: All Federal Agencies ALN # and Title: All Assistance Listing Numbers Federal Award Identification # and Year: All Federal Awards Criteria: Per 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (“SEFA”) that includes all federal expenditures, organized by assistance listing number and must be accurate and complete. Additionally, 2 CFR 200.508(b) requires the auditee – not the auditor – to prepare the SEFA. Condition: UCCAC did not maintain an accurate Schedule of Expenditures of Federal Awards (“SEFA”). The original SEFA omitted some federal programs and misstated expenditures for others. Adjustments were required to reconcile the SEFA to the general ledger and supporting documentation. Effect: The inaccurate SEFA could result in improper identification of major programs and insufficient audit coverage, potentially leading to noncompliance with federal audit requirements. Cause: UCCAC lacked adequate internal controls over the preparation and review of the SEFA. There was no formal reconciliation process between the SEFA and the general ledger. Recommendation: We recommend that UCCAC implement formal procedures to ensure the SEFA is complete, accurate, and reconciled to the general ledger. This should include a documented review process and training for staff involved in SEFA preparation. In addition, we recommend that additional general ledger tracking codes be entered into Fund-EZ (general ledger) to track grant expenditures and that grant programs be monitored for inclusion in the SEFA. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures into place as detailed in the Corrective Action Plan located in Appendix A.
Finding: 2022-009 (Significant Deficiency) Agency: All Federal Agencies ALN # and Title: All Assistance Listing Numbers Federal Award Identification # and Year: All Federal Awards Criteria: Per 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (“SEFA”) that includes all federal expenditures, organized by assistance listing number and must be accurate and complete. Additionally, 2 CFR 200.508(b) requires the auditee – not the auditor – to prepare the SEFA. Condition: UCCAC did not maintain an accurate Schedule of Expenditures of Federal Awards (“SEFA”). The original SEFA omitted some federal programs and misstated expenditures for others. Adjustments were required to reconcile the SEFA to the general ledger and supporting documentation. Effect: The inaccurate SEFA could result in improper identification of major programs and insufficient audit coverage, potentially leading to noncompliance with federal audit requirements. Cause: UCCAC lacked adequate internal controls over the preparation and review of the SEFA. There was no formal reconciliation process between the SEFA and the general ledger. Recommendation: We recommend that UCCAC implement formal procedures to ensure the SEFA is complete, accurate, and reconciled to the general ledger. This should include a documented review process and training for staff involved in SEFA preparation. In addition, we recommend that additional general ledger tracking codes be entered into Fund-EZ (general ledger) to track grant expenditures and that grant programs be monitored for inclusion in the SEFA. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures into place as detailed in the Corrective Action Plan located in Appendix A.
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
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.
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.