Finding Text
Assistance Listing Number, Federal Agency, and Program Name 93.558, U.S. Department of Health and Human Services, Temporary Assistance for Needy Families; 97.024, U.S. Department of Homeland Security, Emergency Food and Shelter National Board Program; 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program Federal Award Identification Number and Year 2101MITANF, 2021 and 2201MITANF, 2022; Not Applicable; E 20 DW 26 0001, 2020 Pass through Entity Michigan Department of Health and Human Services; United Way Finding Type Significant deficiency Repeat Finding Yes 2021 003 Criteria Per 2 CFR 200.510(b), the auditee must prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee's financial statements, which must include the total federal awards expended, as determined in accordance with ?200.502. Condition For SEFA reporting, expenditures were overstated for one program and understated for another. In addition, an ALN listed for expenditures was inaccurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context Expenditures for the Temporary Assistance for Needy Families program were overstated by $106,341. Expenditures for the Emergency Food and Shelter National Board Program were understated by $21,983. Expenditures for the Emergency Solutions Grant Program were listed under ALN 14.248. The SEFA presented has been adjusted for these errors. Cause and Effect Controls in place did not sufficiently ensure the completeness and accuracy of the SEFA. Recommendation We recommend the Organization review its procedures and controls to ensure data accumulated to prepare the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions Grant documents will be reviewed upon receipt to determine the proper ALN and the federal portion of funding. All existing grants will also be reviewed. The ALN listed in each grant document will be used when completing the SEFA. A second staff member will verify the accuracy of the SEFA prior to submission. All ALN numbers will be reviewed upon receipt and verified with state analysts when applicable. The organization will ensure that the funding sources are verified to the most appropriate level at the state level to verify funds and funding sources.