Finding 1174322 (2025-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-02-19

Audit: 388079

Organization: Detroit Community Health Connection, INC (MI)

Auditor: ALAN C YOUNG & ASSOCIATES PC

AI Summary

Issue: The Organization missed the nine-month deadline to submit the Single Audit reporting package.
Requirements Impacted: This violates Uniform Guidance (2 CFR §200.512) regarding timely submission.
Recommended Follow-Up: Ensure future submissions meet deadlines and review processes to avoid delays.

Finding Text

Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Questioned Costs – None.

Corrective Action Plan

This years single audit was not sent timely due to the transition in the finance department and an oversight by staff and our auditors. This report should have been filed timely but we did not start working on the single audit until well after the fiscal year-end. This is an oversight that cannot happen again.

Other Findings in this Audit

1174319 2025-002

Material Weakness Repeat
1174320 2025-002

Material Weakness Repeat
1174321 2025-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
93.918	GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE	$425,098
93.527	GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM	$167,491
93.224	HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE)	$144,025