Finding 1208218 (2024-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-04-20

Audit: 399157

Organization: CITY OF MELVINDALE, MICHIGAN (MI)

Auditor: ALAN C YOUNG & ASSOCIATES PC

AI Summary

Issue: The audit report was submitted after the September 30, 2025 deadline.
Requirement Impacted: This violates the Single Audit Act's timeline for submission.
Recommended Follow-up: Investigate the reasons for the delay and implement measures to ensure timely future submissions.

Finding Text

Criteria – Per the Single Audit Act, an audit submission deadline is earlier of 30 calendar days after receipt of the audit report, or nine months after the end of the audit period, as outlined in 2CFR 200.512(a).. Condition and Description – The report was issued subsequent to the September 30, 2025 deadline. Cause/Effect Due to various factors the single audit was issued subsequent to the September 30, 2025 deadline.

Corrective Action Plan

Due to various internal and external issues, the single audit was not issued by the September 30 due date. The 2025 single audit will be performed in conjunction with the financial audit and issued well in advance of the deadline.

Other Findings in this Audit

1208216 2024-003

Material Weakness Repeat
1208217 2024-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
66.458	CLEAN WATER STATE REVOLVING FUND	$2.27M
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$1.08M
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$20,000