FAC Explorer

Finding 1236252 (2025-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-23
Audit: 411844
Organization: MacOmb County (MI)
Auditor: UHY LLP

AI Summary

  • Core Issue: Significant deficiency in internal control over compliance, leading to late submission of required federal reports.
  • Impacted Requirements: Non-compliance with 2 CFR § 200.303 regarding timely reporting for federal awards.
  • Recommended Follow-Up: Enhance awareness of compliance requirements and regularly monitor reporting processes to ensure timely submissions.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year: E20250728-002, E20250157-001, MacombCty5211 Finding Type – Significant deficiency in internal control over compliance and noncompliance with the federal reporting requirements. Repeat Finding - Yes Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for reporting compliance, it was noted the client failed to submit the monthly expenditure reports for January, February, April, May, July, October, November within the required time frame. Context – The required report was not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The report was submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.

Corrective Action Plan

The County acknowledges that certain required reports were not submitted within the required timeframes. This finding is consistent with the 2024 Single Audit, and due to the timing of the two audits, the County had limited opportunity to implement the prior corrective action. The County will begin requesting required information during the first month of the performance year and will track and follow up on outstanding requests until received. These efforts will be documented to support compliance and the timely submission of required reports.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1236243 2025-004
    Material Weakness Repeat
  • 1236244 2025-004
    Material Weakness Repeat
  • 1236245 2025-004
    Material Weakness Repeat
  • 1236246 2025-004
    Material Weakness Repeat
  • 1236247 2025-004
    Material Weakness Repeat
  • 1236248 2025-004
    Material Weakness Repeat
  • 1236249 2025-004
    Material Weakness Repeat
  • 1236250 2025-004
    Material Weakness Repeat
  • 1236251 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $4.10M
93.600 HEAD START $4.07M
93.778 GRANTS TO STATES FOR MEDICAID $1.04M
93.788 OPIOID STR $969,095
17.235 SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM $769,203
20.939 SAFE STREETS AND ROADS FOR ALL $634,170
64.033 VA SUPPORTIVE SERVICES FOR VETERAN FAMILIES PROGRAM $531,897
93.563 CHILD SUPPORT SERVICES $508,779
20.265 CARBON REDUCTION PROGRAM $494,024
16.820 POSTCONVICTION TESTING OF DNA EVIDENCE $457,195
12.003 COMMUNITY ECONOMIC ADJUSTMENT ASSISTANCE FOR RESPONDING TO THREATS TO THE RESILIENCE OF A MILITARY INSTALLATION $443,432
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $428,498
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $325,298
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $323,386
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $235,000
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $226,088
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $220,858
16.835 BODY WORN CAMERA POLICY AND IMPLEMENTATION $219,116
66.202 CONGRESSIONALLY MANDATED PROJECTS $188,376
10.558 CHILD AND ADULT CARE FOOD PROGRAM $183,667
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $169,185
16.040 MATTHEW SHEPARD AND JAMES BYRD, JR. HATE CRIMES EDUCATION, INVESTIGATION AND PROSECUTION PROGRAM $168,509
97.067 HOMELAND SECURITY GRANT PROGRAM $160,378
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $137,620
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $125,839
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $120,280
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $117,844
14.267 CONTINUUM OF CARE PROGRAM $116,980
15.662 GREAT LAKES RESTORATION $111,631
10.730 COMMUNITY PROJECT FUNDS - CONGRESSIONALLY DIRECTED SPENDING $105,959
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $104,942
81.041 STATE ENERGY PROGRAM $83,960
16.528 ENHANCED TRAINING AND SERVICES TO END VIOLENCE AND ABUSE OF WOMEN LATER IN LIFE $83,649
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $71,251
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $66,933
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $61,098
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $59,709
17.225 UNEMPLOYMENT INSURANCE $54,936
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $52,876
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $52,800
93.217 FAMILY PLANNING SERVICES $52,355
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $50,576
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $50,496
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $43,654
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $41,906
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $40,950
17.245 TRADE ADJUSTMENT ASSISTANCE $40,651
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $36,978
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $34,546
17.285 REGISTERED APPRENTICESHIP $31,499
10.902 SOIL AND WATER CONSERVATION $30,985
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $29,114
17.801 JOBS FOR VETERANS STATE GRANTS $24,817
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $23,004
93.569 COMMUNITY SERVICES BLOCK GRANT $20,120
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $19,630
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $16,712
15.808 U.S. GEOLOGICAL SURVEY RESEARCH AND DATA COLLECTION $16,162
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $15,916
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $15,237
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $14,183
93.658 FOSTER CARE TITLE IV-E $11,557
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $10,694
66.472 BEACH MONITORING AND NOTIFICATION PROGRAM IMPLEMENTATION GRANTS $9,200
16.922 EQUITABLE SHARING PROGRAM $8,975
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $8,551
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $6,652
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $6,578
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $5,752
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $5,521
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $4,687
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $4,645
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $3,952
17.259 WIOA YOUTH ACTIVITIES $3,747
17.258 WIOA ADULT PROGRAM $3,491
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $3,028
17.268 H-1B JOB TRAINING GRANTS $2,880
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $2,500
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $1,960
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $1,892
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $521
93.472 TITLE IV-E PREVENTION PROGRAM $12