AL number: 14.231 and 21.027, AL title: Emergency Solutions Grant Program and Coronavirus State and Local Fiscal Recovery Funds Federal award identification number and year:LAHSA agreements: GT-BH-ABH-021, GT-BH-RTV-001, GT-BH-RTV-002, GT-BH-RTV-003, GT-BH-RTV-004, GT-BH-RTV-009, GT-TLS-N-013, GTRRH- RR-02, GT-CH-WS-001, GT-1878-2102-001. California Department of Housing and Community Development 21-HK-17231, 21-HK-17171, 21-HK- 17192, County of Los Angeles ARPA funds awarded in 2022. Name of federal agency: U.S. Department of Housing and Urban Development and U.S. Department of the Treasury Name of pass-through entity: County of Los Angeles, Los Angeles Homeless Services Authority, California Department of Housing and Community Development Repeat finding: No Criteria: Per 2 CFR §200.510(b), the SEFA must include: - A list of individual federal programs by agency, including the Assistance Listing number. - The total federal awards expended for each program, including capital projects funded by federal grants. - Amounts passed through to subrecipients. - Outstanding balances for loan or loan guarantee programs. - Significant accounting policies used in preparing the SEFA. Condition: During our audit of the Schedule of Expenditures of Federal Awards (SEFA), we identified that the schedule was incomplete. Specifically, certain federal awards were either omitted or incorrectly reported, including a significant omission of $52 million in federal funds received for capital projects. These amounts should have been included in the SEFA as part of the entity’s total federal expenditures. Cause: The omission of the capital project funds appears to have resulted from a misunderstanding of what constitutes an expenditure for SEFA reporting purposes. The entity may not have recognized that capital outlays funded by federal grants must be included, leading to an understated SEFA. Other errors in the SEFA appear to have resulted from inadequate reconciliation processes between the entity’s accounting records and federal grant reports. Possible effect: An incomplete SEFA could result in noncompliance with the Uniform Guidance and an incomplete Single Audit. Questioned cost: N/A Recommendation: We recommend that management: - Implement a reconciliation process to ensure that all federal expenditures are accurately captured in the SEFA. - Provide additional training for accounting personnel on federal reporting requirements. - Review all local government awards to determine whether Federal funds are a component of the contracts. - Review SEFA data for completeness and accuracy before submission. The Schedule of Expenditures of Federal Awards (SEFA) provided to the audit firm was incomplete due to two primary factors: (1) insufficient understanding by staff regarding the requirement to include federally funded capital expenditures, and (2) improper recording of property acquisitions. Management acknowledges this oversight, which occurred during the implementation of a new program and at a time when staff were not fully aware that such expenditures must be reflected on the SEFA. Furthermore, certain capital expenditures paid directly through escrow were not recorded in the organization’s accounting records. To remediate these issues, management has taken the following corrective actions: - Delivered targeted training to staff on the proper treatment and reporting of federally funded capital expenditures; - Updated internal closing and reporting procedures to incorporate a formal review of balance sheet activity; and - Updated internal closing and reporting procedures to incorporate a reconciliation to settlement statements when recording new property acquisitions; and - Strengthened internal controls to ensure all federally funded capital items are accurately captured in future SEFA submissions. Management is committed to maintaining compliance with federal reporting requirements and ensuring the completeness and accuracy of future SEFA filings.
2022-004: Internal Control Over Schedule of Expenditures of Federal Awards Federal Grantor: U.S. Department of Housing and Urban Development, U.S. Department of Transportation, U.S. Department of the Treasury, and U.S. Department of Homeland Security Pass-Through Grantor: Missouri Department of Transportation, and Missouri Department of Public Safety, Missouri Secretary of State Federal CFDA Number:14.228, 20.205, 21.019, 21.027, and 97.042 Program Title: Community Development Block Grants; Highway Planning and Construction; Coronavirus Relief Fund; Coronavirus State and Local Fiscal Recovery Funds; Emergency management Performance Grants Pass-through Entity Identifying Number:B-17-DC-29-0001, BRO-B031(34), BRO-B031(38), BRO-B031(39), BRO-B031(40), BRO-B031(41), BRO-B031(42), EMK-2022-EP-0004-035 Award Year: 2021 and 2022 Questioned Costs: None Criteria: 2 CFR 200.510(b) requires auditees to prepare a schedule of expenditures of federal awards which must report total federal awards expended during the audit period. At a minimum, the schedule must include: expenditures by individual federal program, name of the pass-through entity and identifying number for awards not received directly from the federal government, and the total amount provided to subrecipients from each federal program. The County has not implemented proper internal controls to ensure the completeness and accuracy of the SEFA. Condition: The schedule of expenditures of federal awards (SEFA) reported by the County in the 2021 and 2022 annual budget documents contained errors in amounts of federal expenditures reported. Additionally, the Community Development Block Grants through the U.S. Department of Housing and Urban Development was incorrectly reported as a U.S. Department of the Treasury program labeled as “PWSD #2 Grant”. Discrepancies in amounts reported on the 2022 SEFA and amount supported by accounting records are summarized as follows: Discrepancies in amounts reported on the 2021 SEFA and amount supported by accounting records are summarized as follows: Cause: The County has not implemented a proper system of internal control over SEFA preparation, such as a reconciliation to underlying accounting records or having a separate individual review the SEFA for clerical accuracy after it has been prepared. The discrepancies were a result of reporting federal receipts rather than expenditures for Coronavirus State and Local Fiscal Recovery Funds, Emergency Management Performance Grants, and Highway Planning and Construction. Effect: The SEFA presented for audit did not accurately reflect the County’s actual expenditures of federal awards for both the years ended December 31, 2021 and 2022. Recommendation: We recommend that the County implement internal controls to ensure that the SEFA completely and accurately states the expenditures of federal awards of the County each year.
Name of Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grants Assistance Listing Number: CFDA 14.228 Federal Award Identification Number and Year: Identification number unavailable. Program year 2021. Name of Pass-through Entity: City of Houston, Texas Criteria: In accordance with 2 CFR 200.302 (Financial Management), a grant recipient's financial management system must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.510 (Financial Statements), states in part that the auditee must prepare a schedule of expenditures of Federal awards ("SEFA") for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with 2CFR 200.502. At a minimum, the Schedule must include: - All individual Federal programs by Federal agency. - For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. - Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listing Number is not available. - Include the total amount provided to subrecipients from each Federal program. Condition/Context: The Organization management's review and approval process did not detect the error in a timely manner. The error consisted of the understatement of Federal Assistance Listing Number 14.228 in the amount of $16,244,258. Cause: The Organization's internal controls over the preparation and review of the SEFA were not operating effectively. Effect or Potential Effect: The Schedule as presented in the original issuance of the financial statements was not properly presented in accordance with the Uniform Guidance. Questioned Costs: None Identification as a Repeat Finding: This is not a repeat finding Recommendation: We recommend the Organization strengthen its policies, procedures, and controls for the identification of federal awards to ensure a complete and accurate SEFA is prepared in a timely manner. View of Responsible Officials: Management agrees with the finding and is in the process of revising internal controls to address SEFA preparation.
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.
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.
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.