Finding 1155657 (2025-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-09-26
Audit: 367921
Organization: Charter Township of Redford (MI)

AI Summary

  • Core Issue: The Township failed to submit required FFATA reports due to inadequate processes and controls.
  • Impacted Requirements: Compliance with the Federal Funding Accountability and Transparency Act, specifically regarding subaward reporting.
  • Recommended Follow-Up: The Township should enhance its processes to ensure timely and accurate FFATA reporting for all subrecipient agreements.

Finding Text

ALN, Federal Agency, and Program Name - 14.218, U.S. Dept. of Housing and Community Development, Community Development Block Grants/Entitlement Grant Federal Award Identification Number and Year – N/A Pass through Entity – N/A Finding Type – Material weakness and material noncompliance with laws and regulations Repeat Finding – N/A Criteria – The Federal Funding Accountability and Transparency Act as mended by section 6202 of Public Las 110-252 requires recipients of Federal awards to report data using the FFATA Subaward Reporting System (FSRS) Tool. Condition – The Township did not have the appropriate processes and controls in place to ensure that FFATA reports were appropriately submitted. Questioned Costs – N/A 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 following table summarizes the transactions examined and the non-compliance identified: Cause and Effect – The Township did not file the proper FFATA leading to the inaccurate reporting of subrecipient agreements entered into during the year. Recommendation The Township should review its processes and controls to ensure when subrecipient agreements are entered into, FFATA reporting is completed. Views of Responsible Officials and Corrective Action Plan - The Township agrees with the finding and will work to put processes and controls in place to ensure FFATA reports are submitted as needed.

Corrective Action Plan

Finding Number: 2025-006 Condition: The Township did not have the appropriate processes and controls in place to ensure FFATA reports were appropriately submitted. Planned Corrective Action: The Township will put processes and controls in place to ensure FFATA reports are submitted as needed. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2026

Categories

Subrecipient Monitoring Reporting Material Weakness

Other Findings in this Audit

  • 1155652 2025-004
    Material Weakness Repeat
  • 1155653 2025-004
    Material Weakness Repeat
  • 1155654 2025-005
    Material Weakness Repeat
  • 1155655 2025-006
    Material Weakness Repeat
  • 1155656 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.044 Assistance to Firefighters Grant $1.44M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $1.29M
14.218 Community Development Block Grants/entitlement Grants $1.29M
66.458 Clean Water State Revolving Fund $368,624
16.710 Public Safety Partnership and Community Policing Grants $209,685
16.738 Edward Byrne Memorial Justice Assistance Grant Program $108,551
10.559 Summer Food Service Program for Children $35,713
90.404 Hava Election Security Grants $14,920
16.922 Equitable Sharing Program $11,085
16.607 Bulletproof Vest Partnership Program $3,506
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $1,150