Finding 1228830 (2024-006)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-09-04
Audit: 410423
Organization: MacOmb County (MI)
Auditor: UHY LLP

AI Summary

  • Core Issue: The County failed to submit the data collection form on time, violating compliance requirements.
  • Impacted Requirements: This is a repeat finding related to 2 CFR 200.512 and 200.501, which mandate timely audits and submissions for federal awards.
  • Recommended Follow-Up: The County should establish a reliable system to ensure financial records are closed promptly to meet submission deadlines.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name: All major programs Federal Award Identification Number and Year: 2024 Finding Type – Material weakness over compliance Repeat Finding - Yes Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2024. Context – The County’s single audit was not completed prior to the due date of data collection form. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner. Effect – Data collection forms were not submitted on time. Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.

Corrective Action Plan

The County acknowledges the delay in submitting the Data Collection Form within the required timeframe. The delay was primarily attributable to unresolved financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system. Additional time was necessary to resolve these issues and ensure accurate financial information was provided for the audit and subsequent filing. The County continues to strengthen reconciliation and year-end closing procedures and refine processes within Workday. With these improvements, the County anticipates the 2025 audit and related filings will be completed within the required timeframes.

Categories

Material Weakness Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1228757 2024-006
    Material Weakness Repeat
  • 1228758 2024-006
    Material Weakness Repeat
  • 1228759 2024-006
    Material Weakness Repeat
  • 1228760 2024-006
    Material Weakness Repeat
  • 1228761 2024-006
    Material Weakness Repeat
  • 1228762 2024-006
    Material Weakness Repeat
  • 1228763 2024-006
    Material Weakness Repeat
  • 1228764 2024-006
    Material Weakness Repeat
  • 1228765 2024-006
    Material Weakness Repeat
  • 1228766 2024-006
    Material Weakness Repeat
  • 1228767 2024-006
    Material Weakness Repeat
  • 1228768 2024-006
    Material Weakness Repeat
  • 1228769 2024-006
    Material Weakness Repeat
  • 1228770 2024-006
    Material Weakness Repeat
  • 1228771 2024-006
    Material Weakness Repeat
  • 1228772 2024-006
    Material Weakness Repeat
  • 1228773 2024-006
    Material Weakness Repeat
  • 1228774 2024-006
    Material Weakness Repeat
  • 1228775 2024-006
    Material Weakness Repeat
  • 1228776 2024-006
    Material Weakness Repeat
  • 1228777 2024-006
    Material Weakness Repeat
  • 1228778 2024-006
    Material Weakness Repeat
  • 1228779 2024-006
    Material Weakness Repeat
  • 1228780 2024-006
    Material Weakness Repeat
  • 1228781 2024-006
    Material Weakness Repeat
  • 1228782 2024-006
    Material Weakness Repeat
  • 1228783 2024-006
    Material Weakness Repeat
  • 1228784 2024-006
    Material Weakness Repeat
  • 1228785 2024-006
    Material Weakness Repeat
  • 1228786 2024-006
    Material Weakness Repeat
  • 1228787 2024-006
    Material Weakness Repeat
  • 1228788 2024-006
    Material Weakness Repeat
  • 1228789 2024-006
    Material Weakness Repeat
  • 1228790 2024-006
    Material Weakness Repeat
  • 1228791 2024-006
    Material Weakness Repeat
  • 1228792 2024-006
    Material Weakness Repeat
  • 1228793 2024-006
    Material Weakness Repeat
  • 1228794 2024-006
    Material Weakness Repeat
  • 1228795 2024-006
    Material Weakness Repeat
  • 1228796 2024-006
    Material Weakness Repeat
  • 1228797 2024-006
    Material Weakness Repeat
  • 1228798 2024-006
    Material Weakness Repeat
  • 1228799 2024-006
    Material Weakness Repeat
  • 1228800 2024-006
    Material Weakness Repeat
  • 1228801 2024-006
    Material Weakness Repeat
  • 1228802 2024-006
    Material Weakness Repeat
  • 1228803 2024-006
    Material Weakness Repeat
  • 1228804 2024-006
    Material Weakness Repeat
  • 1228805 2024-006
    Material Weakness Repeat
  • 1228806 2024-006
    Material Weakness Repeat
  • 1228807 2024-006
    Material Weakness Repeat
  • 1228808 2024-006
    Material Weakness Repeat
  • 1228809 2024-006
    Material Weakness Repeat
  • 1228810 2024-006
    Material Weakness Repeat
  • 1228811 2024-006
    Material Weakness Repeat
  • 1228812 2024-006
    Material Weakness Repeat
  • 1228813 2024-006
    Material Weakness Repeat
  • 1228814 2024-006
    Material Weakness Repeat
  • 1228815 2024-006
    Material Weakness Repeat
  • 1228816 2024-006
    Material Weakness Repeat
  • 1228817 2024-006
    Material Weakness Repeat
  • 1228818 2024-006
    Material Weakness Repeat
  • 1228819 2024-006
    Material Weakness Repeat
  • 1228820 2024-006
    Material Weakness Repeat
  • 1228821 2024-006
    Material Weakness Repeat
  • 1228822 2024-006
    Material Weakness Repeat
  • 1228823 2024-006
    Material Weakness Repeat
  • 1228824 2024-006
    Material Weakness Repeat
  • 1228825 2024-006
    Material Weakness Repeat
  • 1228826 2024-006
    Material Weakness Repeat
  • 1228827 2024-006
    Material Weakness Repeat
  • 1228828 2024-006
    Material Weakness Repeat
  • 1228829 2024-006
    Material Weakness Repeat
  • 1228831 2024-008
    Material Weakness Repeat
  • 1228832 2024-007
    Material Weakness Repeat
  • 1228833 2024-007
    Material Weakness Repeat
  • 1228834 2024-007
    Material Weakness Repeat
  • 1228835 2024-007
    Material Weakness Repeat
  • 1228836 2024-007
    Material Weakness Repeat
  • 1228837 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $8.78M
93.788 OPIOID STR $1.98M
93.563 CHILD SUPPORT SERVICES $1.43M
93.569 COMMUNITY SERVICES BLOCK GRANT $973,144
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $803,476
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $562,696
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $538,159
16.820 POSTCONVICTION TESTING OF DNA EVIDENCE $407,581
10.558 CHILD AND ADULT CARE FOOD PROGRAM $406,195
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $364,296
20.939 SAFE STREETS AND ROADS FOR ALL $351,962
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $341,400
17.245 TRADE ADJUSTMENT ASSISTANCE $323,924
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $226,949
16.040 MATTHEW SHEPARD AND JAMES BYRD, JR. HATE CRIMES EDUCATION, INVESTIGATION AND PROSECUTION PROGRAM $183,003
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $164,000
97.067 HOMELAND SECURITY GRANT PROGRAM $163,745
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $160,853
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $157,790
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $149,757
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $137,093
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $135,447
64.033 VA SUPPORTIVE SERVICES FOR VETERAN FAMILIES PROGRAM $120,960
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $118,811
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $117,427
17.268 H-1B JOB TRAINING GRANTS $109,616
10.730 COMMUNITY PROJECT FUNDS - CONGRESSIONALLY DIRECTED SPENDING $109,051
17.285 REGISTERED APPRENTICESHIP $99,181
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $90,886
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $90,117
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $83,520
84.425 EDUCATION STABILIZATION FUND $73,761
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $66,266
93.658 FOSTER CARE TITLE IV-E $65,003
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $60,983
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $58,288
17.225 UNEMPLOYMENT INSURANCE $58,146
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $58,100
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $57,239
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $53,978
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $53,533
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $40,938
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $39,920
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $38,924
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $36,440
14.267 CONTINUUM OF CARE PROGRAM $36,144
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $34,942
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $33,599
20.205 HIGHWAY PLANNING AND CONSTRUCTION $32,740
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $30,788
93.217 FAMILY PLANNING SERVICES $29,312
10.187 THE EMERGENCY FOOD ASSISTANCE PROGRAM (TEFAP) COMMODITY CREDIT CORPORATION ELIGIBLE RECIPIENT FUNDS $28,133
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $25,671
17.801 JOBS FOR VETERANS STATE GRANTS $24,663
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $23,750
66.469 GEOGRAPHIC PROGRAMS - GREAT LAKES RESTORATION INITIATIVE $22,650
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $19,072
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $18,211
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $15,124
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $14,726
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $12,599
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $11,461
66.472 BEACH MONITORING AND NOTIFICATION PROGRAM IMPLEMENTATION GRANTS $10,200
93.778 GRANTS TO STATES FOR MEDICAID $9,016
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $8,911
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $7,939
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $5,732
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $4,990
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $4,764
16.922 EQUITABLE SHARING PROGRAM $4,480
16.528 ENHANCED TRAINING AND SERVICES TO END VIOLENCE AND ABUSE OF WOMEN LATER IN LIFE $2,885
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $2,104
17.259 WIOA YOUTH ACTIVITIES $1,637
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $1,529
17.258 WIOA ADULT PROGRAM $1,511
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $1,400
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $467
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $466
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $466
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $206
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $44