Finding 1179095 (2025-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-12
Audit: 391506
Organization: City of Lincoln Park, Michigan (MI)

AI Summary

  • Core Issue: The City did not submit the CAPER report within the required 90-day window after the fiscal year ended.
  • Impacted Requirements: This is a material weakness and noncompliance with federal regulations as outlined in 24 CFR section 91.
  • Recommended Follow-up: The City must implement measures to ensure timely submission of all future reports to avoid similar issues.

Finding Text

Assistance Listing, Federal Agency, and Program Name - ALN 14.218, Department of Housing and Urban Development, Community Development Block Grants Federal Award Identification Number and Year - B24MC260070 2025 Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 24 CFR section 91, submission of CAPER must occur within 90 days of fiscal year end. Condition - The City failed to file their CAPER within the 90 day reporting window. 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 - Recipients of CDBG federal awards must submit the annual CAPER report within 90 days after the close of the program year. Cause and Effect - The City did not timely submit their CAPER which the State accepted. Recommendation - The City should ensure that all reports are properly submitted prior to the date they are due. Views of Responsible Officials and Planned Corrective Actions - The City will ensure that all future reporting requirements under this program are met, including reporting deadlines.

Corrective Action Plan

Condition: The City failed to file their CAPER within the 90 day reporting window. Planned Corrective Action: The City will ensure that all future reporting requirements under this program are met, including reporting deadlines. Contact person responsible for corrective action: Monique Guerrero Anticipated Completion Date: June 30, 2026

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 1179074 2025-004
    Material Weakness Repeat
  • 1179075 2025-004
    Material Weakness Repeat
  • 1179076 2025-004
    Material Weakness Repeat
  • 1179077 2025-004
    Material Weakness Repeat
  • 1179078 2025-004
    Material Weakness Repeat
  • 1179079 2025-004
    Material Weakness Repeat
  • 1179080 2025-005
    Material Weakness Repeat
  • 1179081 2025-005
    Material Weakness Repeat
  • 1179082 2025-006
    Material Weakness Repeat
  • 1179083 2025-006
    Material Weakness Repeat
  • 1179084 2025-006
    Material Weakness Repeat
  • 1179085 2025-006
    Material Weakness Repeat
  • 1179086 2025-006
    Material Weakness Repeat
  • 1179087 2025-006
    Material Weakness Repeat
  • 1179088 2025-006
    Material Weakness Repeat
  • 1179089 2025-006
    Material Weakness Repeat
  • 1179090 2025-007
    Material Weakness Repeat
  • 1179091 2025-007
    Material Weakness Repeat
  • 1179092 2025-007
    Material Weakness Repeat
  • 1179093 2025-007
    Material Weakness Repeat
  • 1179094 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $19.03M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $418,206
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $113,384