FAC Explorer

Finding 1147169 (2023-007)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-07-08
Audit: 361714
Organization: Oakland County, Michigan (MI)
Auditor: Plante & Moran PLLC

AI Summary

  • Core Issue: The County failed to include all federal funding in the schedule of expenditures, leading to an incomplete SEFA for 2023.
  • Impacted Requirements: This violates 2 CFR 200.508(b) and 200.510, which require accurate financial statements and complete federal award schedules.
  • Recommended Follow-Up: Management should establish better controls to identify all federal funding and ensure it is accurately reported in the SEFA.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name - ALN 66.458, U.S. Environment Protection Agency Capitalization Grants for Clean Water State Revolving Funds (CWSRF) Federal Award Identification Number and Year - Project Number 5834 01 (2023) Pass through Entity - Michigan Department Environment, Great Lakes and Energy Finding Type - Material weakness Repeat Finding - No Criteria - Per 2 CFR 200.508(b), an auditee must prepare appropriate financial statements, including the schedule of expenditures of federal awards, in accordance with 200.510 financial statements. 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, as determined in accordance with 200.502 basis for determining federal awards expended. Condition - Controls in place were not adequate to ensure the schedule of federal expenditures was complete and accurate. If Questioned Costs Are Not Determinable, Description of Why Known Questioned Costs Were Undetermined or Otherwise Could Not Be Reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - The County did not initially include the funds received through the Capitalization Grants for Clean Water State Revolving Funds. Cause and Effect - The County did not have a process in place to identify all potential sources of federal funding received during the year, resulting in the SEFA being incomplete for the year ended September 30, 2023. Upon discovery of the error, the County prepared a SEFA that included the Capitalization Grants for Clean Water State Revolving Funds. This lack of controls resulted in the reissuance of the 2023 single audit. Recommendation - Management should implement controls to ensure all federal funding received is properly identified as such and included on the SEFA. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding as reported. The federal funding was not received until fiscal year 2023, while expenditures were incurred prior to fiscal year 2023. The timing of events contributed to the oversight on the 2023 SEFA. The County has reeducated staff on the preparation of the SEFA in order to prevent this error from reoccurring.

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 570705 2023-004
    Material Weakness
  • 570706 2023-004
    Material Weakness
  • 570707 2023-004
    Material Weakness
  • 570708 2023-004
    Material Weakness
  • 570709 2023-004
    Material Weakness
  • 570710 2023-004
    Material Weakness
  • 570711 2023-004
    Material Weakness
  • 570712 2023-004
    Material Weakness
  • 570713 2023-004
    Material Weakness
  • 570714 2023-004
    Material Weakness
  • 570715 2023-004
    Material Weakness
  • 570716 2023-004
    Material Weakness
  • 570717 2023-004
    Material Weakness
  • 570718 2023-005
    Material Weakness Repeat
  • 570719 2023-005
    Material Weakness Repeat
  • 570720 2023-005
    Material Weakness Repeat
  • 570721 2023-005
    Material Weakness Repeat
  • 570722 2023-006
    Material Weakness Repeat
  • 570723 2023-006
    Material Weakness Repeat
  • 570724 2023-006
    Material Weakness Repeat
  • 570725 2023-006
    Material Weakness Repeat
  • 570726 2023-006
    Material Weakness Repeat
  • 570727 2023-007
    Material Weakness
  • 570728 2023-008
    Material Weakness
  • 1147147 2023-004
    Material Weakness
  • 1147148 2023-004
    Material Weakness
  • 1147149 2023-004
    Material Weakness
  • 1147150 2023-004
    Material Weakness
  • 1147151 2023-004
    Material Weakness
  • 1147152 2023-004
    Material Weakness
  • 1147153 2023-004
    Material Weakness
  • 1147154 2023-004
    Material Weakness
  • 1147155 2023-004
    Material Weakness
  • 1147156 2023-004
    Material Weakness
  • 1147157 2023-004
    Material Weakness
  • 1147158 2023-004
    Material Weakness
  • 1147159 2023-004
    Material Weakness
  • 1147160 2023-005
    Material Weakness Repeat
  • 1147161 2023-005
    Material Weakness Repeat
  • 1147162 2023-005
    Material Weakness Repeat
  • 1147163 2023-005
    Material Weakness Repeat
  • 1147164 2023-006
    Material Weakness Repeat
  • 1147165 2023-006
    Material Weakness Repeat
  • 1147166 2023-006
    Material Weakness Repeat
  • 1147167 2023-006
    Material Weakness Repeat
  • 1147168 2023-006
    Material Weakness Repeat
  • 1147170 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.458 Clean Water State Revolving Fund $24.17M
93.563 Child Support Services $11.48M
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $833,676
93.778 Medical Assistance Program $770,000
21.019 Covid-19 - Coronavirus Relief Fund $762,853
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $690,370
84.425 Education Stabilization Fund $571,342
16.741 Dna Backlog Reduction Program $417,131
17.268 H-1b Job Training Grants $410,096
93.940 Hiv Prevention Activities Health Department Based $404,905
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $381,098
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $374,698
16.710 Public Safety Partnership and Community Policing Grants $340,058
93.994 Maternal and Child Health Services Block Grant to the States $321,457
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $298,046
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $263,702
93.658 Foster Care Title IV-E $251,140
14.239 Home Investment Partnerships Program $248,301
14.231 Emergency Solutions Grant Program $236,918
93.889 National Bioterrorism Hospital Preparedness Program $227,953
17.245 Trade Adjustment Assistance $220,195
16.738 Edward Byrne Memorial Justice Assistance Grant Program $195,372
97.042 Emergency Management Performance Grants $163,754
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $157,197
97.012 Boating Safety Financial Assistance $119,100
17.259 Wioa Youth Activities $118,724
97.047 Bric: Building Resilient Infrastructure and Communities $110,438
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $100,305
95.001 High Intensity Drug Trafficking Areas Program $96,355
11.307 Covid-19 - Economic Adjustment Assistance $82,000
10.553 School Breakfast Program $60,042
97.067 Homeland Security Grant Program $58,713
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $56,654
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $54,929
93.069 Public Health Emergency Preparedness $54,243
16.582 Crime Victim Assistance/discretionary Grants $52,667
16.824 Emergency Law Enforcement Assistance Grant $40,006
10.558 Child and Adult Care Food Program $39,804
93.597 Grants to States for Access and Visitation Programs $37,000
17.278 Wioa Dislocated Worker Formula Grants $36,780
10.331 Gus Schumacher Nutrition Incentive Program $31,070
17.207 Employment Service/wagner-Peyser Funded Activities $28,404
93.558 Temporary Assistance for Needy Families $23,835
16.753 Congressionally Recommended Awards $23,832
17.285 Registered Apprenticeship $22,875
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $18,280
93.991 Preventive Health and Health Services Block Grant $15,000
93.959 Block Grants for Prevention and Treatment of Substance Abuse $14,456
20.616 National Priority Safety Programs $14,388
17.225 Unemployment Insurance $14,017
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $13,865
14.169 Covid-19 - Housing Counseling Assistance Program $12,310
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $10,000
97.039 Hazard Mitigation Grant $9,793
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $8,611
10.555 National School Lunch Program $7,805
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $7,016
66.468 Drinking Water State Revolving Fund $5,025
17.801 Jobs for Veterans State Grants $4,986
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,807
93.268 Immunization Cooperative Agreements $2,679
17.258 Wioa Adult Program $2,039
16.609 Project Safe Neighborhoods $1,423
14.239 Covid-19 - Home Investment Partnerships Program $965
14.218 Community Development Block Grants/entitlement Grants $540
14.169 Housing Counseling Assistance Program $234
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $-6,803