FAC Explorer

Finding 1206519 (2023-011)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-04-13
Audit: 398574
Organization: MacOmb County (MI)
Auditor: UHY LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance, leading to late submission of required reports for the Community Services Block Grant.
  • Impacted Requirements: Compliance with 2 CFR § 200.303 and internal control standards is not being met, as monthly and final Statements of Expenditures were submitted late.
  • Recommended Follow-Up: Management should enhance awareness of compliance requirements and regularly monitor adherence, while also reviewing procedures to ensure timely report submissions.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.569, Community Services Block Grant Federal Award Identification Number and Year: E20234456-001, E20242464-001, E20230048-001, E20241850-001 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for reporting compliance, it was noted the client failed to submit the monthly Statement of Expenditures for four months and the final Statement of Expenditures within the required time frame. Context – The required reports were not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The reports were submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.

Corrective Action Plan

The County acknowledges delays in the preparation and submission of certain required federal reports, including Statements of Expenditures. These delays were attributable to data availability, process inefficiencies during the ERP transition period, and the timing in which the Statement of Expenditures template was provided by the grantor. In response, the County is improving internal workflows by enhancing coordination between program and finance staff, strengthening review procedures, and standardizing reporting processes. These actions are intended to improve both the accuracy and timeliness of reporting as processes continue to be refined within the system environment.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1206505 2023-008
    Material Weakness Repeat
  • 1206506 2023-008
    Material Weakness Repeat
  • 1206507 2023-008
    Material Weakness Repeat
  • 1206508 2023-008
    Material Weakness Repeat
  • 1206509 2023-009
    Material Weakness Repeat
  • 1206510 2023-009
    Material Weakness Repeat
  • 1206511 2023-009
    Material Weakness Repeat
  • 1206512 2023-010
    Material Weakness Repeat
  • 1206513 2023-010
    Material Weakness Repeat
  • 1206514 2023-010
    Material Weakness Repeat
  • 1206515 2023-010
    Material Weakness Repeat
  • 1206516 2023-011
    Material Weakness Repeat
  • 1206517 2023-011
    Material Weakness Repeat
  • 1206518 2023-011
    Material Weakness Repeat
  • 1206520 2023-012
    Material Weakness Repeat
  • 1206521 2023-012
    Material Weakness Repeat
  • 1206522 2023-012
    Material Weakness Repeat
  • 1206523 2023-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $6.37M
21.023 COVID-19MSHDA CERA 2 $2.16M
93.788 OPIOID STR $1.69M
93.600 HEAD START $816,562
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $783,063
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $724,905
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $574,500
16.922 EQUITABLE SHARING PROGRAM $511,734
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $491,362
93.499 LOW INCOME HOUSEHOLD WATER ASSISTANCE PROGRAM $465,737
93.563 CHILD SUPPORT SERVICES $375,579
17.268 H-1B JOB TRAINING GRANTS $363,977
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $354,507
64.033 Supportive Services for Veteran Families $349,155
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $278,238
93.569 COMMUNITY SERVICES BLOCK GRANT $261,629
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $213,770
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $196,250
84.425 EDUCATION STABILIZATION FUND $176,270
93.217 FAMILY PLANNING SERVICES $160,983
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $152,902
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $150,000
93.778 MEDICAL ASSISTANCE PROGRAM $147,202
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $139,000
10.558 CHILD AND ADULT CARE FOOD PROGRAM $124,910
97.067 HOMELAND SECURITY GRANT PROGRAM $109,590
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $105,738
17.259 WIOA YOUTH ACTIVITIES $103,280
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $95,629
17.258 WIOA ADULT PROGRAM $95,335
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $95,207
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $95,000
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $82,971
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $72,361
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $70,205
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $70,000
66.469 GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE $67,515
17.245 TRADE ADJUSTMENT ASSISTANCE $65,017
17.225 UNEMPLOYMENT INSURANCE $57,938
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $53,578
16.034 CORONAVIRUS EMERGENCY SUPPLEMENTAL FUNDING PROGRAM $51,600
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $51,183
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $46,748
17.285 REGISTERED APPRENTICESHIP $43,348
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $42,975
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $42,064
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $40,000
14.267 CONTINUUM OF CARE PROGRAM $35,485
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $31,401
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $30,376
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $29,621
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $28,211
10.187 THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP) COMMODITY CREDIT CORPORATION ELIGIBLE RECIPIENT FUNDS $24,580
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $22,671
10.730 COMMUNITY PROJECT FUNDS - CONGRESSIONALLY DIRECTED SPENDING $15,460
93.070 ENVIRONMENTAL PUBLIC HEALTH AND EMERGENCY RESPONSE $14,346
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $13,491
17.801 JOBS FOR VETERANS STATE GRANTS $12,397
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $11,715
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $10,871
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $9,635
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $9,400
66.472 BEACH MONITORING AND NOTIFICATION PROGRAM IMPLEMENTATION GRANTS $6,200
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $4,950
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $4,212
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $3,820
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $2,355
93.658 FOSTER CARE TITLE IV-E $1,333
66.468 DRINKING WATER STATE REVOLVING FUND $1,313
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $1,092
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $787
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $426
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $396
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $329
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $32