FAC Explorer

Finding 391903 (2023-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 302123
Organization: Michigan Works! Southeast Consortium (MI)
Auditor: Roslund Prestage & Company PC

AI Summary

  • Core Issue: There is a significant deficiency in internal controls due to lack of documentation for reports filed by the Consortium.
  • Impacted Requirements: Failure to meet documentation standards as outlined in 2 CFR 200.403 (g) and WIOA policy issuances.
  • Recommended Follow-Up: The Consortium should implement policies to ensure adequate documentation is maintained for all quarterly and final reports.

Finding Text

2023-005: Significant Deficiency in Internal Control / Immaterial Noncompliance – Reporting (repeat comment) Federal Program: WIOA Cluster (ALN 17.258/17.259/17.278) Criteria: Per 2 CFR 200.403 (g), “Except where otherwise authorized by statue, costs must meet the following general criteria in order to be allowable under Federal awards:” and “(g) Be adequately documented.” Policy Issuances for the WIOA programs state that all reporting of expenditures of the funds provided through these grants must be reported to Workforce Development on a quarterly basis. Condition: During our review it was noted that documentation supporting reports filed by the Consortium were not maintained by management. Context: Management of the Consortium did not retain supporting documentation used to complete the reports at the time they were prepared. Cause: Management oversight. Effect: Unable to determine that required reports were based on accurate, supporting documentation. Recommendation: The Consortium should adopt policies and procedures that require that they maintain adequate documentation for quarterly and final close out reports. Views of Responsible Officials: We agree with the finding. As we work towards developing our procedures, we are currently developing a list of required documentation as mandatory sourcing for quarterly reports.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting Significant Deficiency

Other Findings in this Audit

  • 391834 2023-003
    Material Weakness Repeat
  • 391835 2023-003
    Material Weakness Repeat
  • 391836 2023-003
    Material Weakness Repeat
  • 391837 2023-003
    Material Weakness Repeat
  • 391838 2023-003
    Material Weakness Repeat
  • 391839 2023-003
    Material Weakness Repeat
  • 391840 2023-003
    Material Weakness Repeat
  • 391841 2023-003
    Material Weakness Repeat
  • 391842 2023-003
    Material Weakness Repeat
  • 391843 2023-003
    Material Weakness Repeat
  • 391844 2023-003
    Material Weakness Repeat
  • 391845 2023-003
    Material Weakness Repeat
  • 391846 2023-003
    Material Weakness Repeat
  • 391847 2023-003
    Material Weakness Repeat
  • 391848 2023-003
    Material Weakness Repeat
  • 391849 2023-003
    Material Weakness Repeat
  • 391850 2023-003
    Material Weakness Repeat
  • 391851 2023-003
    Material Weakness Repeat
  • 391852 2023-003
    Material Weakness Repeat
  • 391853 2023-003
    Material Weakness Repeat
  • 391854 2023-003
    Material Weakness Repeat
  • 391855 2023-003
    Material Weakness Repeat
  • 391856 2023-003
    Material Weakness Repeat
  • 391857 2023-003
    Material Weakness Repeat
  • 391858 2023-003
    Material Weakness Repeat
  • 391859 2023-003
    Material Weakness Repeat
  • 391860 2023-003
    Material Weakness Repeat
  • 391861 2023-003
    Material Weakness Repeat
  • 391862 2023-003
    Material Weakness Repeat
  • 391863 2023-003
    Material Weakness Repeat
  • 391864 2023-003
    Material Weakness Repeat
  • 391865 2023-003
    Material Weakness Repeat
  • 391866 2023-004
    Significant Deficiency
  • 391867 2023-004
    Significant Deficiency
  • 391868 2023-004
    Significant Deficiency
  • 391869 2023-004
    Significant Deficiency
  • 391870 2023-004
    Significant Deficiency
  • 391871 2023-004
    Significant Deficiency
  • 391872 2023-004
    Significant Deficiency
  • 391873 2023-004
    Significant Deficiency
  • 391874 2023-004
    Significant Deficiency
  • 391875 2023-004
    Significant Deficiency
  • 391876 2023-004
    Significant Deficiency
  • 391877 2023-004
    Significant Deficiency
  • 391878 2023-004
    Significant Deficiency
  • 391879 2023-004
    Significant Deficiency
  • 391880 2023-004
    Significant Deficiency
  • 391881 2023-004
    Significant Deficiency
  • 391882 2023-004
    Significant Deficiency
  • 391883 2023-004
    Significant Deficiency
  • 391884 2023-004
    Significant Deficiency
  • 391885 2023-004
    Significant Deficiency
  • 391886 2023-004
    Significant Deficiency
  • 391887 2023-004
    Significant Deficiency
  • 391888 2023-004
    Significant Deficiency
  • 391889 2023-004
    Significant Deficiency
  • 391890 2023-004
    Significant Deficiency
  • 391891 2023-004
    Significant Deficiency
  • 391892 2023-004
    Significant Deficiency
  • 391893 2023-004
    Significant Deficiency
  • 391894 2023-004
    Significant Deficiency
  • 391895 2023-004
    Significant Deficiency
  • 391896 2023-004
    Significant Deficiency
  • 391897 2023-004
    Significant Deficiency
  • 391898 2023-005
    Significant Deficiency Repeat
  • 391899 2023-005
    Significant Deficiency Repeat
  • 391900 2023-005
    Significant Deficiency Repeat
  • 391901 2023-005
    Significant Deficiency Repeat
  • 391902 2023-005
    Significant Deficiency Repeat
  • 391904 2023-005
    Significant Deficiency Repeat
  • 391905 2023-005
    Significant Deficiency Repeat
  • 391906 2023-005
    Significant Deficiency Repeat
  • 391907 2023-005
    Significant Deficiency Repeat
  • 391908 2023-005
    Significant Deficiency Repeat
  • 391909 2023-005
    Significant Deficiency Repeat
  • 391910 2023-005
    Significant Deficiency Repeat
  • 391911 2023-005
    Significant Deficiency Repeat
  • 391912 2023-005
    Significant Deficiency Repeat
  • 391913 2023-005
    Significant Deficiency Repeat
  • 391914 2023-005
    Significant Deficiency Repeat
  • 391915 2023-005
    Significant Deficiency Repeat
  • 391916 2023-005
    Significant Deficiency Repeat
  • 391917 2023-005
    Significant Deficiency Repeat
  • 391918 2023-005
    Significant Deficiency Repeat
  • 391919 2023-005
    Significant Deficiency Repeat
  • 391920 2023-005
    Significant Deficiency Repeat
  • 391921 2023-005
    Significant Deficiency Repeat
  • 391922 2023-005
    Significant Deficiency Repeat
  • 391923 2023-005
    Significant Deficiency Repeat
  • 391924 2023-005
    Significant Deficiency Repeat
  • 391925 2023-005
    Significant Deficiency Repeat
  • 391926 2023-005
    Significant Deficiency Repeat
  • 391927 2023-005
    Significant Deficiency Repeat
  • 391928 2023-005
    Significant Deficiency Repeat
  • 391929 2023-005
    Significant Deficiency Repeat
  • 391930 2023-002
    Material Weakness Repeat
  • 391931 2023-002
    Material Weakness Repeat
  • 391932 2023-002
    Material Weakness Repeat
  • 968276 2023-003
    Material Weakness Repeat
  • 968277 2023-003
    Material Weakness Repeat
  • 968278 2023-003
    Material Weakness Repeat
  • 968279 2023-003
    Material Weakness Repeat
  • 968280 2023-003
    Material Weakness Repeat
  • 968281 2023-003
    Material Weakness Repeat
  • 968282 2023-003
    Material Weakness Repeat
  • 968283 2023-003
    Material Weakness Repeat
  • 968284 2023-003
    Material Weakness Repeat
  • 968285 2023-003
    Material Weakness Repeat
  • 968286 2023-003
    Material Weakness Repeat
  • 968287 2023-003
    Material Weakness Repeat
  • 968288 2023-003
    Material Weakness Repeat
  • 968289 2023-003
    Material Weakness Repeat
  • 968290 2023-003
    Material Weakness Repeat
  • 968291 2023-003
    Material Weakness Repeat
  • 968292 2023-003
    Material Weakness Repeat
  • 968293 2023-003
    Material Weakness Repeat
  • 968294 2023-003
    Material Weakness Repeat
  • 968295 2023-003
    Material Weakness Repeat
  • 968296 2023-003
    Material Weakness Repeat
  • 968297 2023-003
    Material Weakness Repeat
  • 968298 2023-003
    Material Weakness Repeat
  • 968299 2023-003
    Material Weakness Repeat
  • 968300 2023-003
    Material Weakness Repeat
  • 968301 2023-003
    Material Weakness Repeat
  • 968302 2023-003
    Material Weakness Repeat
  • 968303 2023-003
    Material Weakness Repeat
  • 968304 2023-003
    Material Weakness Repeat
  • 968305 2023-003
    Material Weakness Repeat
  • 968306 2023-003
    Material Weakness Repeat
  • 968307 2023-003
    Material Weakness Repeat
  • 968308 2023-004
    Significant Deficiency
  • 968309 2023-004
    Significant Deficiency
  • 968310 2023-004
    Significant Deficiency
  • 968311 2023-004
    Significant Deficiency
  • 968312 2023-004
    Significant Deficiency
  • 968313 2023-004
    Significant Deficiency
  • 968314 2023-004
    Significant Deficiency
  • 968315 2023-004
    Significant Deficiency
  • 968316 2023-004
    Significant Deficiency
  • 968317 2023-004
    Significant Deficiency
  • 968318 2023-004
    Significant Deficiency
  • 968319 2023-004
    Significant Deficiency
  • 968320 2023-004
    Significant Deficiency
  • 968321 2023-004
    Significant Deficiency
  • 968322 2023-004
    Significant Deficiency
  • 968323 2023-004
    Significant Deficiency
  • 968324 2023-004
    Significant Deficiency
  • 968325 2023-004
    Significant Deficiency
  • 968326 2023-004
    Significant Deficiency
  • 968327 2023-004
    Significant Deficiency
  • 968328 2023-004
    Significant Deficiency
  • 968329 2023-004
    Significant Deficiency
  • 968330 2023-004
    Significant Deficiency
  • 968331 2023-004
    Significant Deficiency
  • 968332 2023-004
    Significant Deficiency
  • 968333 2023-004
    Significant Deficiency
  • 968334 2023-004
    Significant Deficiency
  • 968335 2023-004
    Significant Deficiency
  • 968336 2023-004
    Significant Deficiency
  • 968337 2023-004
    Significant Deficiency
  • 968338 2023-004
    Significant Deficiency
  • 968339 2023-004
    Significant Deficiency
  • 968340 2023-005
    Significant Deficiency Repeat
  • 968341 2023-005
    Significant Deficiency Repeat
  • 968342 2023-005
    Significant Deficiency Repeat
  • 968343 2023-005
    Significant Deficiency Repeat
  • 968344 2023-005
    Significant Deficiency Repeat
  • 968345 2023-005
    Significant Deficiency Repeat
  • 968346 2023-005
    Significant Deficiency Repeat
  • 968347 2023-005
    Significant Deficiency Repeat
  • 968348 2023-005
    Significant Deficiency Repeat
  • 968349 2023-005
    Significant Deficiency Repeat
  • 968350 2023-005
    Significant Deficiency Repeat
  • 968351 2023-005
    Significant Deficiency Repeat
  • 968352 2023-005
    Significant Deficiency Repeat
  • 968353 2023-005
    Significant Deficiency Repeat
  • 968354 2023-005
    Significant Deficiency Repeat
  • 968355 2023-005
    Significant Deficiency Repeat
  • 968356 2023-005
    Significant Deficiency Repeat
  • 968357 2023-005
    Significant Deficiency Repeat
  • 968358 2023-005
    Significant Deficiency Repeat
  • 968359 2023-005
    Significant Deficiency Repeat
  • 968360 2023-005
    Significant Deficiency Repeat
  • 968361 2023-005
    Significant Deficiency Repeat
  • 968362 2023-005
    Significant Deficiency Repeat
  • 968363 2023-005
    Significant Deficiency Repeat
  • 968364 2023-005
    Significant Deficiency Repeat
  • 968365 2023-005
    Significant Deficiency Repeat
  • 968366 2023-005
    Significant Deficiency Repeat
  • 968367 2023-005
    Significant Deficiency Repeat
  • 968368 2023-005
    Significant Deficiency Repeat
  • 968369 2023-005
    Significant Deficiency Repeat
  • 968370 2023-005
    Significant Deficiency Repeat
  • 968371 2023-005
    Significant Deficiency Repeat
  • 968372 2023-002
    Material Weakness Repeat
  • 968373 2023-002
    Material Weakness Repeat
  • 968374 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.207 Employment Service/wagner-Peyser Funded Activities $515,928
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $77,812
84.002 Adult Education - Basic Grants to States $76,233
84.425 Education Stabilization Fund $70,944
17.245 Trade Adjustment Assistance $69,759
93.558 Temporary Assistance for Needy Families $29,783
17.285 Apprenticeship USA Grants $29,530
17.801 Jobs for Veterans State Grants $25,177
17.268 H-1b Job Training Grants $19,710
17.225 Unemployment Insurance $2,416
11.307 Economic Adjustment Assistance $1,655
17.258 Wia Adult Program $808
17.259 Wia Youth Activities $747
17.278 Wia Dislocated Worker Formula Grants $422
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $-5