Finding 1208889 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-04-27
Audit: 399835
Organization: Lapeer County (MI)
Auditor: MANER COSTERISAN

AI Summary

  • Core Issue: Reports for the Coronavirus State and Local Fiscal Recovery Funds were not submitted on time, indicating a significant deficiency and noncompliance.
  • Impacted Requirements: The auditee must submit financial status reports quarterly within 30 days, as per 2 CFR 200.328 and the grant agreement.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of required reports to avoid future compliance issues.

Finding Text

Finding Type: Significant deficiency and noncompliance Federal Program: Coronavirus State and Local Fiscal Recovery Funds- ALN 21.027 Criteria: Per 2 CFR 200.328 (Financial Reporting) and the grant agreement, the auditee is required to submit financial status reports on a quarterly basis within 30 days of the end of the quarter. Condition: During our testing of the reporting requirement, we noted instances in which the SLFRF compliance quarterly reports for the periods ending March 31, 2025 and September 30, 2025 were not submitted on time to the federal awarding agency. Cause: For one reporting period, submission of the quarterly compliance report was delayed due to management identifying the need to make an adjustment prior to submission to ensure the accuracy of the reported information. For the second reporting period, submission was delayed due to a system outage that prevented management from submitting the report through the reporting portal by the required deadline. Effect: Failure to submit timely reports prevents the awarding agency from properly monitoring the grant program, leading to potential restrictions on future funding. Questioned Costs: None Recommendation: We recommend that the County implement procedures to help ensure required reports are submitted timely. View of responsible Officials: Management agrees with finding and will take appropriate steps to remedy noted finding.

Corrective Action Plan

Certain matters were brought to our attention as a result of the audit process. These are described more fully in the Schedule of Findings and Questioned Costs. We evaluated the matters as noted below and have described our planned actions as a result. 2025-001: FINANCIAL REPORTING OF FEDERAL PROGRAMS Management Assessment: We concur with the audit assessment regarding this matter. Planned Corrective Action: The County will implement procedures to help ensure required reports are submitted timely. Responsible Party: Moses Sanzo, Administrator/Controller and Jacky Bennett, Interim Chief Financial Officer Date of Planned Corrective Action: September 30, 2026

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6.31M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $157,322
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $127,815
93.563 CHILD SUPPORT SERVICES $112,032
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $100,980
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $80,982
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $70,307
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $36,931
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $26,645
93.778 GRANTS TO STATES FOR MEDICAID $25,205
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $20,239
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $11,440
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $11,434
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $7,069
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $6,004
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $2,509
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $880