FAC Explorer

Finding 1219176 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-26
Audit: 405122
Organization: Every Woman's Place (MI)
Auditor: CLARK SCHAEFER HACKETT

AI Summary

  • Core Issue: The Organization lacks effective internal controls for timely reporting, violating 2 CFR 200 and MDHHS grant requirements.
  • Impacted Requirements: Six out of six quarterly performance reports for Crime Victim Assistance were submitted late, breaching compliance standards.
  • Recommended Follow-Up: Implement a robust internal control system to ensure timely submission of reports and maintain compliance.

Finding Text

Criteria: 2 CFR 200 requires that internal controls over compliance exist to ensure that the Organization complies with the requirements for reporting of program results. The grant agreement with MDHHS requires quarterly performance reporting to be completed 15 days after each quarter. Condition: The Organization did not have an effective internal control system in place regarding internal controls over compliance for timely reporting. Six of six reports tested were not submitted timely for Crime Victim Assistance. Cause: The Organization did not implement an internal control process over timely reporting. Effect: The lack of internal controls could lead to a misstatement of financial and program reports and resulted in noncompliance. Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. View of Responsible Officials and Planned Corrective Actions

Corrective Action Plan

EWP Business office Procedure Manual was updated effective 2025 and was submitted to DHHS in March of 2026. Current Procedures is as follows: Business office Procedures. The following procedures will be applied, to the extent that they do no conflict with or contradict the board policies listed above: 1. Costs will be charged to an award only if the obligation was incurred during the funding period (unless pre-approval by the Federal awarding agency or pass-through grantor agency). 2. All obligations will be liquidated not later than 30 days after the end of the funding period (or specficied by program legislation). 3. Compliance with period of performance requirements will initially be assigned to the individual approving the allowability of the expense/payment. This will be subject to review and approval in the business office as part of the payment processing.

Categories

Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
16.575 CRIME VICTIM ASSISTANCE $521,041
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $330,832
14.267 CONTINUUM OF CARE PROGRAM $260,945
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $109,391