Finding 516996 (2022-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-12-27
Audit: 334902
Organization: MacOmb County (MI)
Auditor: Uhy LLP

AI Summary

  • Core Issue: One report was submitted late, indicating a significant deficiency in internal controls over compliance.
  • Impacted Requirements: Timely submission of reports is essential, and the County's procedures need improvement to meet this requirement.
  • Recommended Follow-Up: Implement better procedures to ensure all reports are submitted on time, especially during staff transitions.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.600, Head Start Federal Award Identification Number and Year: 05CH010665-04-01, 2022 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – The County should have procedures in place to ensure reports are submitted in a timely manner. Condition – During our testing for Reporting, it was noted that 1 out of 5 reports selected for testing was submitted late. Context – The required report was not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County missed the submission date, and the missed submission was not noted until the following month. Effect – The report was submitted late. Recommendation – The County should implement procedures to ensure reports are submitted in a timely manner. View of Responsible Officials and Corrective Action Plan – The report in question is an annual report that was filed one month late. The late filing was due to staff turnover and new staff assigned the responsibility of filing the report only requesting access to one of the two portals necessary to file the report in a timely manner. Access to the second portal was provided after the due date of the report and, therefore, the cause has been corrected.

Corrective Action Plan

All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 516984 2022-004
    Material Weakness
  • 516985 2022-004
    Material Weakness
  • 516986 2022-004
    Material Weakness
  • 516987 2022-004
    Material Weakness
  • 516988 2022-004
    Material Weakness
  • 516989 2022-004
    Material Weakness
  • 516990 2022-004
    Material Weakness
  • 516991 2022-004
    Material Weakness
  • 516992 2022-004
    Material Weakness
  • 516993 2022-004
    Material Weakness
  • 516994 2022-004
    Material Weakness
  • 516995 2022-004
    Material Weakness
  • 516997 2022-004
    Material Weakness
  • 516998 2022-004
    Material Weakness
  • 516999 2022-004
    Material Weakness
  • 517000 2022-004
    Material Weakness
  • 517001 2022-004
    Material Weakness
  • 517002 2022-004
    Material Weakness
  • 517003 2022-004
    Material Weakness
  • 517004 2022-004
    Material Weakness
  • 517005 2022-004
    Material Weakness
  • 517006 2022-004
    Material Weakness
  • 517007 2022-004
    Material Weakness
  • 517008 2022-004
    Material Weakness
  • 517009 2022-004
    Material Weakness
  • 517010 2022-004
    Material Weakness
  • 517011 2022-004
    Material Weakness
  • 517012 2022-004
    Material Weakness
  • 517013 2022-004
    Material Weakness
  • 517014 2022-004
    Material Weakness
  • 517015 2022-004
    Material Weakness
  • 517016 2022-004
    Material Weakness
  • 517017 2022-004
    Material Weakness
  • 517018 2022-004
    Material Weakness
  • 1093426 2022-004
    Material Weakness
  • 1093427 2022-004
    Material Weakness
  • 1093428 2022-004
    Material Weakness
  • 1093429 2022-004
    Material Weakness
  • 1093430 2022-004
    Material Weakness
  • 1093431 2022-004
    Material Weakness
  • 1093432 2022-004
    Material Weakness
  • 1093433 2022-004
    Material Weakness
  • 1093434 2022-004
    Material Weakness
  • 1093435 2022-004
    Material Weakness
  • 1093436 2022-004
    Material Weakness
  • 1093437 2022-004
    Material Weakness
  • 1093438 2022-005
    Significant Deficiency
  • 1093439 2022-004
    Material Weakness
  • 1093440 2022-004
    Material Weakness
  • 1093441 2022-004
    Material Weakness
  • 1093442 2022-004
    Material Weakness
  • 1093443 2022-004
    Material Weakness
  • 1093444 2022-004
    Material Weakness
  • 1093445 2022-004
    Material Weakness
  • 1093446 2022-004
    Material Weakness
  • 1093447 2022-004
    Material Weakness
  • 1093448 2022-004
    Material Weakness
  • 1093449 2022-004
    Material Weakness
  • 1093450 2022-004
    Material Weakness
  • 1093451 2022-004
    Material Weakness
  • 1093452 2022-004
    Material Weakness
  • 1093453 2022-004
    Material Weakness
  • 1093454 2022-004
    Material Weakness
  • 1093455 2022-004
    Material Weakness
  • 1093456 2022-004
    Material Weakness
  • 1093457 2022-004
    Material Weakness
  • 1093458 2022-004
    Material Weakness
  • 1093459 2022-004
    Material Weakness
  • 1093460 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $26.06M
17.207 Employment Service/wagner-Peyser Funded Activities $2.30M
93.788 Opioid Str $1.41M
93.563 Child Support Services $1.37M
10.569 Emergency Food Assistance Program (food Commodities) $1.37M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.37M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.16M
81.042 Weatherization Assistance for Low-Income Persons $1.00M
17.235 Senior Community Service Employment Program $752,792
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $653,076
93.217 Family Planning Services $551,274
10.558 Child and Adult Care Food Program $425,488
64.033 Va Supportive Services for Veteran Families Program $393,275
93.600 Head Start $385,812
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $357,760
17.277 Wioa National Dislocated Worker Grants / Wia National Emergency Grants $315,851
17.268 H-1b Job Training Grants $309,295
17.245 Trade Adjustment Assistance $299,981
93.958 Block Grants for Community Mental Health Services $255,000
97.024 Emergency Food and Shelter National Board Program $254,453
10.683 National Fish and Wildlife Foundation $211,745
84.425G Education Stabilization Fund $198,286
93.569 Community Services Block Grant $181,425
93.940 Hiv Prevention Activities Health Department Based $178,727
93.959 Block Grants for Prevention and Treatment of Substance Abuse $178,605
12.003 Community Economic Adjustment Assistance for Responding to Threats to the Resilience of A Military Installation $161,426
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $159,781
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $150,242
93.778 Medical Assistance Program $147,203
16.034 Coronavirus Emergency Supplemental Funding Program $135,414
17.285 Registered Apprenticeship $127,751
97.067 Homeland Security Grant Program $117,819
14.218 Community Development Block Grants/entitlement Grants $103,997
16.710 Public Safety Partnership and Community Policing Grants $103,535
97.012 Boating Safety Financial Assistance $103,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $92,304
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $84,612
10.568 Emergency Food Assistance Program (administrative Costs) $82,253
20.507 Federal Transit Formula Grants $79,248
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $66,651
93.991 Preventive Health and Health Services Block Grant $66,091
93.575 Child Care and Development Block Grant $57,455
17.225 Unemployment Insurance $57,451
93.889 National Bioterrorism Hospital Preparedness Program $57,165
93.558 Temporary Assistance for Needy Families $57,155
93.053 Nutrition Services Incentive Program $56,336
20.600 State and Community Highway Safety $52,740
93.070 Environmental Public Health and Emergency Response $51,503
97.042 Emergency Management Performance Grants $50,954
14.231 Emergency Solutions Grant Program $47,759
17.259 Wioa Youth Activities $36,700
93.568 Low-Income Home Energy Assistance $35,000
17.258 Wioa Adult Program $33,700
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $31,652
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $30,942
20.205 Highway Planning and Construction $30,244
17.278 Wioa Dislocated Worker Formula Grants $29,600
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $22,670
93.434 Every Student Succeeds Act/preschool Development Grants $18,055
20.616 National Priority Safety Programs $16,389
17.801 Jobs for Veterans State Grants $14,036
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,040
93.994 Maternal and Child Health Services Block Grant to the States $13,000
14.239 Home Investment Partnerships Program $9,800
93.268 Immunization Cooperative Agreements $6,542
66.469 Geographic Programs - Great Lakes Restoration Initiative $6,128
66.472 Beach Monitoring and Notification Program Implementation Grants $6,000
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $4,839
84.002 Adult Education - Basic Grants to States $2,785
93.658 Foster Care Title IV-E $2,450
66.468 Drinking Water State Revolving Fund $1,915
16.922 Equitable Sharing Program $943
84.126A Rehabilitation Services Vocational Rehabilitation Grants to States $881
14.896 Family Self-Sufficiency Program $419
93.008 Medical Reserve Corps Small Grant Program $87