Finding 615623 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-29
Audit: 37913
Organization: Oakland County, Michigan (MI)

AI Summary

  • Core Issue: The schedule of expenditures of federal awards (SEFA) was found to be incomplete and inaccurate, leading to multiple versions being presented for audit.
  • Impacted Requirements: This affects compliance with 2 CFR 200.510(b), which mandates accurate reporting of federal awards.
  • Recommended Follow-Up: The County should implement a new process to ensure the SEFA is accurate, including a new report in Workday to track all expenditures.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name ALN 97.036, U.S. Department of Homeland Security, Disaster Grants Public Assistance (FEMA) ALN 10.557, U.S. Department of Agriculture, Supplemental Nutrition Program for Women, Infants, and Children (WIC) ALN 93.994, U.S. Department of Health and Human Services, Maternal and Child Health Services Block Grants to the State (MCHS) ALN 93.658, U.S. Department of Health and Human Services, Foster Care Title IV E (FCT) ALN 14.231, U.S. Department of Housing and Urban Development, Emergency Solutions Grant Program (ESG) ALN 97.042, U.S. Department of Homeland Security, Emergency Management Performance Grant (EMP) ALN 14.218, U.S. Department of Housing and Urban Development, Entitlement Grants Cluster (CDBG), Community Development Block Grants/Entitlement Grants ALN 17.258, 17.259, 17.278 U.S. Department of Labor, WIOA Cluster (WIOA), All Programs Federal Award Identification Number and Year All grants under the ALNs are impacted (direct and indirect). Pass through Entity ALN 97.036 Not applicable ALN 10.557 Michigan Department of Health and Human Services ALN 93.994 Michigan Department of Health and Human Services ALN 93.658 Michigan Department of Health and Human Services ALN 14.231 Not applicable ALN 97.042 Michigan Department of State Police Emergency Management and Homeland Security Division ALN 14.218 Not applicable ALN 17.258, 17.259, 17.278 Michigan Department of Labor and Economic Opportunity Workforce Development Finding Type Material weakness Repeat Finding No 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. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass through entities to make the schedule easier to use. Condition The schedule of expenditures of federal awards (SEFA) initially presented for audit was not complete and accurate. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context In fiscal year 2022, the County expended approximately $86 million of federal funding. The funding was received by various departments within the County from several federal and nonfederal entities. The County accumulates the financial data and other required information to complete the SEFA. The SEFA included the following inaccuracies: $7,423,511 of expenditures were added to ALN 97.036 (FEMA) $1,400,310 of expenditures were removed from ALN 10.557 (WIC) $442,466 of expenditures were added to ALN 93.994 (MCHS) $349,148 of expenditures were added to ALN 93.658 (FCT) $311,271 of expenditures were added to ALN 14.231 (ESG) $125,758 of expenditures were added to ALN 97.042 (EMP) $94,744 of expenditures were added to ALN 14.218 (CDBG) $86,918 of expenditures were added to ALN 17.258, 17.259, 17.278 (WIOA) These cumulative errors resulted in the County presenting the auditors with several different versions of the SEFA to audit. Cause and Effect Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: ALN 97.036, FEMA, was understated, impacting major program determination ALN 10.557, WIC, was overstated, impacting major program determination. ALN 93.994, MCHS, ALN 93.658, FCT, ALN 14.231, ESG, ALN 97.042, EMP, ALN 14.218, CDBG, and ALNs 17.258, 17.259, 17.278, WIOA, were understated. There was no impact on major program determination. These errors have been corrected on the SEFA. Recommendation The County should implement a process to ensure the SEFA is complete and accurate. Views of Responsible Officials and Corrective Action Plan The County agrees with the finding. A new report in Workday is being created to ensure all expenditures for federal awards are included.

Categories

Reporting Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 39138 2022-004
    Material Weakness
  • 39139 2022-004
    Material Weakness
  • 39140 2022-004
    Material Weakness
  • 39141 2022-004
    Material Weakness
  • 39142 2022-007
    Material Weakness Repeat
  • 39143 2022-004
    Material Weakness
  • 39144 2022-007
    Material Weakness Repeat
  • 39145 2022-004
    Material Weakness
  • 39146 2022-007
    Material Weakness Repeat
  • 39147 2022-004
    Material Weakness
  • 39148 2022-007
    Material Weakness Repeat
  • 39149 2022-004
    Material Weakness
  • 39150 2022-007
    Material Weakness Repeat
  • 39151 2022-004
    Material Weakness
  • 39152 2022-007
    Material Weakness Repeat
  • 39153 2022-004
    Material Weakness
  • 39154 2022-007
    Material Weakness Repeat
  • 39155 2022-004
    Material Weakness
  • 39156 2022-004
    Material Weakness
  • 39157 2022-004
    Material Weakness
  • 39158 2022-004
    Material Weakness
  • 39159 2022-004
    Material Weakness
  • 39160 2022-004
    Material Weakness
  • 39161 2022-004
    Material Weakness
  • 39162 2022-004
    Material Weakness
  • 39163 2022-004
    Material Weakness
  • 39164 2022-004
    Material Weakness
  • 39165 2022-004
    Material Weakness
  • 39166 2022-004
    Material Weakness
  • 39167 2022-004
    Material Weakness
  • 39168 2022-004
    Material Weakness
  • 39169 2022-004
    Material Weakness
  • 39170 2022-004
    Material Weakness
  • 39171 2022-004
    Material Weakness
  • 39172 2022-004
    Material Weakness
  • 39173 2022-004
    Material Weakness
  • 39174 2022-004
    Material Weakness
  • 39175 2022-004
    Material Weakness
  • 39176 2022-004
    Material Weakness
  • 39177 2022-004
    Material Weakness
  • 39178 2022-004
    Material Weakness
  • 39179 2022-004
    Material Weakness
  • 39180 2022-004
    Material Weakness
  • 39181 2022-004
    Material Weakness
  • 39182 2022-004
    Material Weakness
  • 39183 2022-004
    Material Weakness
  • 39184 2022-004
    Material Weakness
  • 39185 2022-004
    Material Weakness
  • 39186 2022-004
    Material Weakness
  • 39187 2022-004
    Material Weakness
  • 39188 2022-004
    Material Weakness
  • 39189 2022-004
    Material Weakness
  • 39190 2022-004
    Material Weakness
  • 39191 2022-004
    Material Weakness
  • 39192 2022-004
    Material Weakness
  • 39193 2022-004
    Material Weakness
  • 39194 2022-004
    Material Weakness
  • 39195 2022-004
    Material Weakness
  • 39196 2022-004
    Material Weakness
  • 39197 2022-004
    Material Weakness
  • 39198 2022-005
    Material Weakness
  • 39781 2022-006
    Material Weakness
  • 39782 2022-006
    Material Weakness
  • 39783 2022-006
    Material Weakness
  • 39784 2022-006
    Material Weakness
  • 39785 2022-006
    Material Weakness
  • 39786 2022-004
    Material Weakness
  • 39787 2022-004
    Material Weakness
  • 39788 2022-004
    Material Weakness
  • 39789 2022-004
    Material Weakness
  • 39790 2022-004
    Material Weakness
  • 39791 2022-004
    Material Weakness
  • 39792 2022-004
    Material Weakness
  • 39793 2022-004
    Material Weakness
  • 39794 2022-004
    Material Weakness
  • 39795 2022-004
    Material Weakness
  • 615580 2022-004
    Material Weakness
  • 615581 2022-004
    Material Weakness
  • 615582 2022-004
    Material Weakness
  • 615583 2022-004
    Material Weakness
  • 615584 2022-007
    Material Weakness Repeat
  • 615585 2022-004
    Material Weakness
  • 615586 2022-007
    Material Weakness Repeat
  • 615587 2022-004
    Material Weakness
  • 615588 2022-007
    Material Weakness Repeat
  • 615589 2022-004
    Material Weakness
  • 615590 2022-007
    Material Weakness Repeat
  • 615591 2022-004
    Material Weakness
  • 615592 2022-007
    Material Weakness Repeat
  • 615593 2022-004
    Material Weakness
  • 615594 2022-007
    Material Weakness Repeat
  • 615595 2022-004
    Material Weakness
  • 615596 2022-007
    Material Weakness Repeat
  • 615597 2022-004
    Material Weakness
  • 615598 2022-004
    Material Weakness
  • 615599 2022-004
    Material Weakness
  • 615600 2022-004
    Material Weakness
  • 615601 2022-004
    Material Weakness
  • 615602 2022-004
    Material Weakness
  • 615603 2022-004
    Material Weakness
  • 615604 2022-004
    Material Weakness
  • 615605 2022-004
    Material Weakness
  • 615606 2022-004
    Material Weakness
  • 615607 2022-004
    Material Weakness
  • 615608 2022-004
    Material Weakness
  • 615609 2022-004
    Material Weakness
  • 615610 2022-004
    Material Weakness
  • 615611 2022-004
    Material Weakness
  • 615612 2022-004
    Material Weakness
  • 615613 2022-004
    Material Weakness
  • 615614 2022-004
    Material Weakness
  • 615615 2022-004
    Material Weakness
  • 615616 2022-004
    Material Weakness
  • 615617 2022-004
    Material Weakness
  • 615618 2022-004
    Material Weakness
  • 615619 2022-004
    Material Weakness
  • 615620 2022-004
    Material Weakness
  • 615621 2022-004
    Material Weakness
  • 615622 2022-004
    Material Weakness
  • 615624 2022-004
    Material Weakness
  • 615625 2022-004
    Material Weakness
  • 615626 2022-004
    Material Weakness
  • 615627 2022-004
    Material Weakness
  • 615628 2022-004
    Material Weakness
  • 615629 2022-004
    Material Weakness
  • 615630 2022-004
    Material Weakness
  • 615631 2022-004
    Material Weakness
  • 615632 2022-004
    Material Weakness
  • 615633 2022-004
    Material Weakness
  • 615634 2022-004
    Material Weakness
  • 615635 2022-004
    Material Weakness
  • 615636 2022-004
    Material Weakness
  • 615637 2022-004
    Material Weakness
  • 615638 2022-004
    Material Weakness
  • 615639 2022-004
    Material Weakness
  • 615640 2022-005
    Material Weakness
  • 616223 2022-006
    Material Weakness
  • 616224 2022-006
    Material Weakness
  • 616225 2022-006
    Material Weakness
  • 616226 2022-006
    Material Weakness
  • 616227 2022-006
    Material Weakness
  • 616228 2022-004
    Material Weakness
  • 616229 2022-004
    Material Weakness
  • 616230 2022-004
    Material Weakness
  • 616231 2022-004
    Material Weakness
  • 616232 2022-004
    Material Weakness
  • 616233 2022-004
    Material Weakness
  • 616234 2022-004
    Material Weakness
  • 616235 2022-004
    Material Weakness
  • 616236 2022-004
    Material Weakness
  • 616237 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus Relief Fund $25.10M
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $7.42M
93.268 Covid-19 - Immunization Cooperative Agreements $2.77M
93.563 Child Support Enforcement $2.41M
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.45M
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $1.19M
93.268 Immunization Cooperative Agreements $720,413
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $675,540
17.245 Trade Adjustment Assistance $611,819
97.067 Homeland Security Grant Program $453,749
14.218 Community Development Block Grants/entitlement Grants $412,997
84.425 Education Stabilization Fund $356,929
93.658 Foster Care_title IV-E $349,148
16.824 Emergency Law Enforcement Assistance Grant $327,539
93.994 Maternal and Child Health Services Block Grant to the States $321,457
14.231 Emergency Solutions Grant Program $311,271
16.741 Dna Backlog Reduction Program $301,464
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $253,222
93.778 Medical Assistance Program $241,617
66.458 Capitalization Grants for Clean Water State Revolving Funds $236,265
93.889 National Bioterrorism Hospital Preparedness Program $235,276
17.277 Workforce Investment Act (wia) National Emergency Grants $231,003
16.738 Edward Byrne Memorial Justice Assistance Grant Program $217,080
14.239 Home Investment Partnerships Program $211,282
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $197,073
93.959 Block Grants for Prevention and Treatment of Substance Abuse $183,543
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $136,827
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $94,509
97.012 Boating Safety Financial Assistance $88,600
17.268 H-1b Job Training Grants $87,874
16.582 Crime Victim Assistance/discretionary Grants $87,259
10.553 School Breakfast Program $60,368
97.042 Emergency Management Performance Grants $54,769
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $51,645
93.870 Covid-19 - Maternal, Infant and Early Childhood Home Visiting Grant $50,099
93.069 Public Health Emergency Preparedness $46,667
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $46,515
17.207 Employment Service/wagner-Peyser Funded Activities $41,190
93.558 Temporary Assistance for Needy Families $40,407
93.359 Nurse Education, Practice Quality and Retention Grants $32,638
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $31,762
10.558 Child and Adult Care Food Program $31,346
20.616 National Priority Safety Programs $28,086
93.597 Grants to States for Access and Visitation Programs $28,000
17.259 Wia Youth Activities $27,911
10.550 Food Donation Program $26,778
17.278 Wia Dislocated Worker Formula Grants $25,843
17.258 Wia Adult Program $25,764
93.940 Hiv Prevention Activities_health Department Based $24,960
17.285 Apprenticeship USA Grants $23,694
20.106 Airport Improvement Program $23,000
16.607 Bulletproof Vest Partnership Program $21,438
21.019 Coronavirus Relief Fund $20,514
16.609 Project Safe Neighborhoods $19,372
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $14,983
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $11,487
95.001 High Intensity Drug Trafficking Areas Program $8,665
93.991 Preventive Health and Health Services Block Grant $8,034
17.225 Unemployment Insurance $7,750
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $6,830
10.555 National School Lunch Program $6,693
17.801 Jobs for Veterans State Grants $2,810
16.922 Equitable Sharing Program $664