FAC Explorer

Finding 406033 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-02
Audit: 311580
Organization: Oakland County, Michigan (MI)
Auditor: Plante & Moran PLLC

AI Summary

  • Core Issue: The schedule of expenditures for federal awards (SEFA) was incomplete and inaccurate, specifically underreporting FEMA expenditures by $2,449,502.
  • Impacted Requirements: This finding violates 2 CFR 200.510(b), which mandates accurate reporting of federal awards.
  • Recommended Follow-Up: The County should establish a process to ensure complete and accurate reporting of FEMA expenditures on the SEFA.

Finding Text

Assistance Listing, Federal Agency, and Program Name - ALN 97.036, U.S. Department of Homeland Security, Disaster Grants - Public Assistance (FEMA) Federal Award Identification Number and Year - All grants under ALN Pass-through Entity - Michigan Department of State Police Finding Type - Material weakness Repeat Finding - Yes 2022-004 Criteria - Per 2 CFR 200.510(b) - The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with Section 200.502. Condition - The FEMA expenditures on the schedule of expenditures of federal awards (SEFA) initially presented for audit were not complete and accurate. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - In fiscal year 2023, the County expended approximately $122 million of federal funding. The funding was received by various departments within the County and from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The FEMA expenditures on the SEFA were understated by $2,449,502. Cause and Effect - Controls in place did not ensure the SEFA was complete and accurate for FEMA, and, as a result, FEMA expenditures of $2,449,502 were added to the SEFA, impacting major program determination. Recommendation - The County should implement a process to ensure the FEMA expenditures reported on the SEFA are complete and accurate. Views of Responsible Officials and Planned Corrective Actions - Training on FEMA reporting for the SEFA was requested and performed by our auditors. Fiscal year 2024 is the last year any FEMA obligations will happen. A full understanding of the reported amount has been noted.

Categories

Reporting

Other Findings in this Audit

  • 406012 2023-004
    Material Weakness
  • 406013 2023-004
    Material Weakness
  • 406014 2023-004
    Material Weakness
  • 406015 2023-006
    Material Weakness Repeat
  • 406016 2023-004
    Material Weakness
  • 406017 2023-006
    Material Weakness Repeat
  • 406018 2023-004
    Material Weakness
  • 406019 2023-004
    Material Weakness
  • 406020 2023-006
    Material Weakness Repeat
  • 406021 2023-004
    Material Weakness
  • 406022 2023-006
    Material Weakness Repeat
  • 406023 2023-004
    Material Weakness
  • 406024 2023-004
    Material Weakness
  • 406025 2023-004
    Material Weakness
  • 406026 2023-004
    Material Weakness
  • 406027 2023-004
    Material Weakness
  • 406028 2023-006
    Material Weakness Repeat
  • 406029 2023-004
    Material Weakness
  • 406030 2023-005
    Material Weakness Repeat
  • 406031 2023-005
    Material Weakness Repeat
  • 406032 2023-005
    Material Weakness Repeat
  • 982454 2023-004
    Material Weakness
  • 982455 2023-004
    Material Weakness
  • 982456 2023-004
    Material Weakness
  • 982457 2023-006
    Material Weakness Repeat
  • 982458 2023-004
    Material Weakness
  • 982459 2023-006
    Material Weakness Repeat
  • 982460 2023-004
    Material Weakness
  • 982461 2023-004
    Material Weakness
  • 982462 2023-006
    Material Weakness Repeat
  • 982463 2023-004
    Material Weakness
  • 982464 2023-006
    Material Weakness Repeat
  • 982465 2023-004
    Material Weakness
  • 982466 2023-004
    Material Weakness
  • 982467 2023-004
    Material Weakness
  • 982468 2023-004
    Material Weakness
  • 982469 2023-004
    Material Weakness
  • 982470 2023-006
    Material Weakness Repeat
  • 982471 2023-004
    Material Weakness
  • 982472 2023-005
    Material Weakness Repeat
  • 982473 2023-005
    Material Weakness Repeat
  • 982474 2023-005
    Material Weakness Repeat
  • 982475 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.563 Child Support Enforcement $11.48M
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $833,676
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 Abuse Site-Based 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 Assessment and Cleanup Cooperative Agreements $298,046
10.557 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 Wia Youth Activities $118,724
97.047 Pre-Disaster Mitigation $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
97.067 Homeland Security Grant Program $58,713
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $56,654
93.977 Preventive Health Services_sexually Transmitted Diseases 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
93.597 Grants to States for Access and Visitation Programs $37,000
17.278 Wia Dislocated Worker Formula Grants $36,780
10.331 Food Insecurity Nutrition Incentive Grants 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 Apprenticeship USA Grants $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
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $7,016
10.555 National School Lunch Program $6,006
66.468 Capitalization Grants for Drinking Water State Revolving Funds $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 Wia 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
93.778 Medical Assistance Program $426
14.169 Housing Counseling Assistance Program $234
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $-6,803