Finding Text
Assistance Listing, Federal Agency, and Program Name - 14.218, U.S. Department of Housing and Urban Development, Community Development Block Grants/Entitlement Grants; 21.027, U.S. Department of Treasury, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year - B-24-MC-26-0030 (2024) and B-25-MC-26-0030 (2025); SLFRP 2640 (2024) Pass through Entity - Coronavirus State and Local Fiscal Recovery Funds passed through Oakland County, Michigan Finding Type - Material weakness Repeat Finding - No Criteria - The grants under ALN 14.218 require quarterly financial reports be prepared in a form and format as prescribed by the Compliance Supplement. The Oakland Senior Chore Program requires quarterly financial reports be prepared in a form and format as required under ALN 21.027. Accordingly, the Township should have a process to ensure that all required reports are prepared, reviewed, and submitted timely in accordance with the grant requirements. Condition - For the year ended December 31, 2025, the Township submitted reports timely; however, these reports were not reviewed prior to submission. Questioned Costs - N/A If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - N/A Identification of How Questioned Costs Were Computed - N/A Context - During testing of controls, it was noted that there is no review of any of the reports prior to submission. There were no errors in the reports noted during testing. Cause and Effect - The Township's internal control structure did not require that reports be reviewed prior to submission. Without a secondary review, there is a greater risk of errors not being detected prior to submission of the reports. Recommendation - We recommend the Township implement and document controls to ensure reviews of all required reports are done by an individual independent of the individual preparing the reports. Views of Responsible Officials and Planned Corrective Actions - The Township will implement and document controls to ensure reviews of all required reports are done by an individual independent of the individual preparing the reports.