FAC Explorer

Finding 1239999 (2023-008)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2023
Accepted
2026-10-06
Audit: 414624
Organization: Oakland County, Michigan (MI)
Auditor: PLANTE & MORAN PLLC

AI Summary

  • Core Issue: The County failed to pay a subrecipient within the required 30 days after receiving a reimbursement request.
  • Impacted Requirements: This finding indicates a material weakness and noncompliance with federal regulations (2 CRF 200.305(b)(3)).
  • Recommended Follow-Up: Management should establish controls to ensure timely payments to subrecipients and review processes for handling invoice due dates.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name - ALN 66.458, U.S. Environment Protection Agency Capitalization Grants for Clean Water State Revolving Funds (CWSRF) Federal Award Identification Number and Year - Project Number 5834 01 (2023) Pass through Entity - Michigan Department Environment, Great Lakes and Energy Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CRF 200.305(b)(3), when the reimbursement method is used, the pass through entity must make payment within 30 calendar days after receipt of the payment request unless the pass through entity reasonably believes the request to be improper. Condition - The County did not have controls in place to ensure the subrecipient was paid within 30 calendar days after request for reimbursement was received. Questioned Costs - None 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 - The County received a request for reimbursement from the subrecipient in February 2023 but did not pay the related subrecipient invoice until April 2023. Cause and Effect - The County did not have a process in place to ensure the subrecipient was paid timely once the request for reimbursement was received, resulting in the subrecipient being paid outside the 30 calendar day requirement. Recommendation - Management should implement controls to ensure that the County is paying subrecipients timely after receiving a request for reimbursement from the subrecipient. Views of Responsible Officials and Planned Corrective Actions - Chief engineer WRC, Evans Bantios, will review department processes regarding invoice due dates and acquire approval documentation from the vendor if a payment is beyond the due date.

Corrective Action Plan

Finding Number: 2023-008 Condition: The County did not have controls in place to ensure the subrecipient was paid within 30 calendar days after request for reimbursement was received. Planned Corrective Action: Chief Engineer – WRC, Evans Bantios, will review department processes regarding invoice due dates and acquire approval documentation from the vendor if a payment is beyond the due date. Contact person responsible for corrective action: Chief Engineer – WRC, Evans Bantios Anticipated Completion Date: 06/30/2025

Categories

Subrecipient Monitoring Cash Management Material Weakness

Other Findings in this Audit

  • 1239976 2023-004
    Material Weakness Repeat
  • 1239977 2023-004
    Material Weakness Repeat
  • 1239978 2023-004
    Material Weakness Repeat
  • 1239979 2023-004
    Material Weakness Repeat
  • 1239980 2023-004
    Material Weakness Repeat
  • 1239981 2023-004
    Material Weakness Repeat
  • 1239982 2023-004
    Material Weakness Repeat
  • 1239983 2023-004
    Material Weakness Repeat
  • 1239984 2023-004
    Material Weakness Repeat
  • 1239985 2023-004
    Material Weakness Repeat
  • 1239986 2023-004
    Material Weakness Repeat
  • 1239987 2023-004
    Material Weakness Repeat
  • 1239988 2023-004
    Material Weakness Repeat
  • 1239989 2023-005
    Material Weakness Repeat
  • 1239990 2023-005
    Material Weakness Repeat
  • 1239991 2023-005
    Material Weakness Repeat
  • 1239992 2023-005
    Material Weakness Repeat
  • 1239993 2023-006
    Material Weakness Repeat
  • 1239994 2023-006
    Material Weakness Repeat
  • 1239995 2023-006
    Material Weakness Repeat
  • 1239996 2023-006
    Material Weakness Repeat
  • 1239997 2023-006
    Material Weakness Repeat
  • 1239998 2023-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.458 CLEAN WATER STATE REVOLVING FUND $24.17M
93.563 CHILD SUPPORT SERVICES $11.48M
14.218 COVID-19 - COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $833,676
93.778 MEDICAL ASSISTANCE PROGRAM $770,000
21.019 COVID-19 - CORONAVIRUS RELIEF FUND $762,853
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $690,370
84.425 EDUCATION STABILIZATION FUND $571,342
16.741 DNA BACKLOG REDUCTION PROGRAM $417,131
17.268 H-1B JOB TRAINING GRANTS $410,096
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $404,905
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $381,098
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $374,698
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $340,058
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $321,457
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $298,046
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $263,702
93.658 FOSTER CARE TITLE IV-E $251,140
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $248,301
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $236,918
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $227,953
17.245 TRADE ADJUSTMENT ASSISTANCE $220,195
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $195,372
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $163,754
97.036 COVID-19 - DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $157,197
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $119,100
17.259 WIOA YOUTH ACTIVITIES $118,724
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $110,438
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $100,305
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $96,355
11.307 COVID-19 - ECONOMIC ADJUSTMENT ASSISTANCE $82,000
10.553 SCHOOL BREAKFAST PROGRAM $60,042
97.067 HOMELAND SECURITY GRANT PROGRAM $58,713
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $56,654
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $54,929
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $54,243
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $52,667
16.824 EMERGENCY LAW ENFORCEMENT ASSISTANCE GRANT $40,006
10.558 CHILD AND ADULT CARE FOOD PROGRAM $39,804
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $37,000
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $36,780
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $31,070
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $28,404
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $23,835
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $23,832
17.285 REGISTERED APPRENTICESHIP $22,875
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $18,280
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $15,000
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $14,456
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $14,388
17.225 UNEMPLOYMENT INSURANCE $14,017
93.354 COVID-19 - PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $13,865
14.169 COVID-19 - HOUSING COUNSELING ASSISTANCE PROGRAM $12,310
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $10,000
97.039 HAZARD MITIGATION GRANT $9,793
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $8,611
10.555 NATIONAL SCHOOL LUNCH PROGRAM $7,805
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $7,016
66.468 DRINKING WATER STATE REVOLVING FUND $5,025
17.801 JOBS FOR VETERANS STATE GRANTS $4,986
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $3,807
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $2,679
17.258 WIOA ADULT PROGRAM $2,039
16.609 PROJECT SAFE NEIGHBORHOODS $1,423
14.239 COVID-19 - HOME INVESTMENT PARTNERSHIPS PROGRAM $965
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $540
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $234
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $-6,803