FAC Explorer

Finding 1216114 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-05-29
Audit: 402596
Organization: Michigan Works! Southeast Consortium (MI)
Auditor: ROSLUND PRESTAGE & COMPANY PC

AI Summary

  • Core Issue: Reports for WIOA and TANF programs were submitted late due to management oversight.
  • Impacted Requirements: Quarterly financial reports must be submitted by the 20th day after each quarter, and final reports within 60 days post-grant.
  • Recommended Follow-up: Review and improve policies to ensure timely filing of all required reports.

Finding Text

2025-002: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) and Temporary Assistance for Needy Families Cluster (ALN 93.558) Criteria: Policy Issuances for the WIOA Cluster and the Temporary Assistance for Needy Families Cluster state that all quarterly financial expenditure reports are due to Workforce Development no later than the 20th calendar day after the end of the calendar quarter. The final close-out report is due to Workforce Development no later than 60 days after the end of the grant period. Condition: Quarterly reports selected for testing for WIOA Cluster and Temporary Assistance for Needy Families Cluster were submitted after the deadline. Cause: Management oversight. Effect: Reports were not filed in a timely manner. Recommendation: The Consortium should review policies and procedures to ensure that all quarterly and close out reports are filed in a timely manner. Views of Responsible Officials: We agree with the finding.

Corrective Action Plan

April 30, 2026 Finding Number: 2025-002: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting Finding Condition: Quarterly reports selected for testing for WIOA Cluster and Temporary Assistance for Needy Families Cluster were submitted after the deadline. Planned Corrective Action: We have changed our timeline for quarterly reports so that all entries, posting, and certifications will occur prior on or before the reporting deadlines. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: Effective Immediately Respectfully, Shamar Herron

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 1216067 2025-002
    Material Weakness Repeat
  • 1216068 2025-002
    Material Weakness Repeat
  • 1216069 2025-002
    Material Weakness Repeat
  • 1216070 2025-002
    Material Weakness Repeat
  • 1216071 2025-002
    Material Weakness Repeat
  • 1216072 2025-002
    Material Weakness Repeat
  • 1216073 2025-002
    Material Weakness Repeat
  • 1216074 2025-002
    Material Weakness Repeat
  • 1216075 2025-002
    Material Weakness Repeat
  • 1216076 2025-002
    Material Weakness Repeat
  • 1216077 2025-002
    Material Weakness Repeat
  • 1216078 2025-002
    Material Weakness Repeat
  • 1216079 2025-002
    Material Weakness Repeat
  • 1216080 2025-002
    Material Weakness Repeat
  • 1216081 2025-002
    Material Weakness Repeat
  • 1216082 2025-002
    Material Weakness Repeat
  • 1216083 2025-002
    Material Weakness Repeat
  • 1216084 2025-002
    Material Weakness Repeat
  • 1216085 2025-002
    Material Weakness Repeat
  • 1216086 2025-002
    Material Weakness Repeat
  • 1216087 2025-002
    Material Weakness Repeat
  • 1216088 2025-002
    Material Weakness Repeat
  • 1216089 2025-002
    Material Weakness Repeat
  • 1216090 2025-002
    Material Weakness Repeat
  • 1216091 2025-002
    Material Weakness Repeat
  • 1216092 2025-002
    Material Weakness Repeat
  • 1216093 2025-002
    Material Weakness Repeat
  • 1216094 2025-002
    Material Weakness Repeat
  • 1216095 2025-002
    Material Weakness Repeat
  • 1216096 2025-002
    Material Weakness Repeat
  • 1216097 2025-002
    Material Weakness Repeat
  • 1216098 2025-002
    Material Weakness Repeat
  • 1216099 2025-002
    Material Weakness Repeat
  • 1216100 2025-002
    Material Weakness Repeat
  • 1216101 2025-002
    Material Weakness Repeat
  • 1216102 2025-002
    Material Weakness Repeat
  • 1216103 2025-002
    Material Weakness Repeat
  • 1216104 2025-002
    Material Weakness Repeat
  • 1216105 2025-002
    Material Weakness Repeat
  • 1216106 2025-002
    Material Weakness Repeat
  • 1216107 2025-002
    Material Weakness Repeat
  • 1216108 2025-002
    Material Weakness Repeat
  • 1216109 2025-002
    Material Weakness Repeat
  • 1216110 2025-002
    Material Weakness Repeat
  • 1216111 2025-002
    Material Weakness Repeat
  • 1216112 2025-002
    Material Weakness Repeat
  • 1216113 2025-002
    Material Weakness Repeat
  • 1216115 2025-001
    Material Weakness Repeat
  • 1216116 2025-001
    Material Weakness Repeat
  • 1216117 2025-001
    Material Weakness Repeat
  • 1216118 2025-001
    Material Weakness Repeat
  • 1216119 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.42M
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $230,525
17.285 REGISTERED APPRENTICESHIP $118,435
17.245 TRADE ADJUSTMENT ASSISTANCE $92,383
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $79,104
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $70,735
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $32,615
17.225 UNEMPLOYMENT INSURANCE $22,341
17.801 JOBS FOR VETERANS STATE GRANTS $17,811
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $16,610
17.270 REENTRY EMPLOYMENT OPPORTUNITIES $4,507
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $4,172
17.268 H-1B JOB TRAINING GRANTS $4,000
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $726
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $575
17.258 WIOA ADULT PROGRAM $211
17.259 WIOA YOUTH ACTIVITIES $176