FAC Explorer

Finding 1102174 (2024-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-03-05
Audit: 344899
Organization: Community College District of Monroe County, Michigan (MI)
Auditor: Andrews Hooper Pavlik Plc

AI Summary

  • Core Issue: There are gaps in year-end procedures for reporting plant fund activity and related accounts.
  • Impacted Requirements: This could affect the accuracy of federal awards reporting, as noted in the financial statement findings.
  • Recommended Follow-Up: Review Reference Number 2024-001 for details on corrective actions and responsible officials' views.

Finding Text

Identification of Federal Program – All programs listed on the Schedule of Expenditure of Federal Awards, see that schedule for identification of federal program information. Finding – As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 525731 2024-002
    Significant Deficiency
  • 525732 2024-002
    Significant Deficiency
  • 525733 2024-002
    Significant Deficiency
  • 525734 2024-002
    Significant Deficiency
  • 525735 2024-002
    Significant Deficiency
  • 525736 2024-002
    Significant Deficiency
  • 525737 2024-002
    Significant Deficiency
  • 525738 2024-002
    Significant Deficiency
  • 525739 2024-002
    Significant Deficiency
  • 525740 2024-002
    Significant Deficiency
  • 525741 2024-002
    Significant Deficiency
  • 525742 2024-002
    Significant Deficiency
  • 525743 2024-002
    Significant Deficiency
  • 525744 2024-002
    Significant Deficiency
  • 525745 2024-002
    Significant Deficiency
  • 525746 2024-002
    Significant Deficiency
  • 525747 2024-002
    Significant Deficiency
  • 1102173 2024-002
    Significant Deficiency
  • 1102175 2024-002
    Significant Deficiency
  • 1102176 2024-002
    Significant Deficiency
  • 1102177 2024-002
    Significant Deficiency
  • 1102178 2024-002
    Significant Deficiency
  • 1102179 2024-002
    Significant Deficiency
  • 1102180 2024-002
    Significant Deficiency
  • 1102181 2024-002
    Significant Deficiency
  • 1102182 2024-002
    Significant Deficiency
  • 1102183 2024-002
    Significant Deficiency
  • 1102184 2024-002
    Significant Deficiency
  • 1102185 2024-002
    Significant Deficiency
  • 1102186 2024-002
    Significant Deficiency
  • 1102187 2024-002
    Significant Deficiency
  • 1102188 2024-002
    Significant Deficiency
  • 1102189 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $2.77M
84.268 Federal Direct Student Loans $2.49M
84.031 Higher Education Institutional Aid $365,130
84.047 Trio Upward Bound $284,872
84.048 Career and Technical Education -- Basic Grants to States $225,336
16.710 Public Safety Partnership and Community Policing Grants $62,429
84.007 Federal Supplemental Educational Opportunity Grants $49,900
21.027 Coronavirus State and Local Fiscal Recovery Funds $47,469
17.268 H-1b Job Training Grants $38,941
47.076 Stem Education (formerly Education and Human Resources) $26,708
17.285 Registered Apprenticeship $23,574
84.033 Federal Work-Study Program $12,206