EIN: 381359243
UEI: MUUKD34JQBA9
Audited by: Taylor and Morgan
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 21, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 21, 2027 (145 days from today).
What is a management decision? →FAC accepted this audit on July 14, 2025 — management decision was due January 14, 2026.
Finding Type:Immaterial non compliance; significant deficiency in internal controls over compliance Program Names Emergency Solutions Grant (14.218) Criteria The Uniform Guidance requires the Organization to establish and maintain documentation supporting the allocation of individual employees that are partially charged to federal grant programs. Condition During audit testing, payroll charges to the program were sampled and payroll charges were identified which were not supported by the level of documentation required by Uniform guidance requirements. Cause The Organization indicated that time studies had been performed that supported the allocation of a portion of each individual's wages to the Emergency Solutions Grant program. However, documentation of the time study support was not maintained by the Organization. Effect Due to the lack of supporting documentation, it was not possible to determine if the payroll charges allocated to the program were allowable expenses for the grant. Questioned Costs The testing identified total wages and fringes allocations of $25,101 that were not supported by time study documentation. The total estimated questioned costs of $25,101 were 7.2% of total grant expenditures under the Emergency Solutions Grant program. RecommendatioN We recommend the Organization adopt policies and procedures to ensure that documentation supporting the allocation of wages expense to federal and state grant programs be maintained for a minimum of five years. View of Responsible Official The allocation of personal costs and benefits were well within the budget and acceptable amounts as established by the grant agreement and approved budget. Policies and procedures will be implemented to maintain more appropriate documentation supporting the allocation of personnel costs and related fringes to federal grant programs.
Show full finding ▾Hide full finding ▴Finding Type:Immaterial non compliance; significant deficiency in internal controls over compliance Program Names Emergency Solutions Grant (14.218) Criteria The Uniform Guidance requires the Organization to establish and maintain documentation supporting the allocation of individual employees that are partially charged to federal grant programs. Condition During audit testing, payroll charges to the program were sampled and payroll charges were identified which were not supported by the level of documentation required by Uniform guidance requirements. Cause The Organization indicated that time studies had been performed that supported the allocation of a portion of each individual's wages to the Emergency Solutions Grant program. However, documentation of the time study support was not maintained by the Organization. Effect Due to the lack of supporting documentation, it was not possible to determine if the payroll charges allocated to the program were allowable expenses for the grant. Questioned Costs The testing identified total wages and fringes allocations of $25,101 that were not supported by time study documentation. The total estimated questioned costs of $25,101 were 7.2% of total grant expenditures under the Emergency Solutions Grant program. RecommendatioN We recommend the Organization adopt policies and procedures to ensure that documentation supporting the allocation of wages expense to federal and state grant programs be maintained for a minimum of five years. View of Responsible Official The allocation of personal costs and benefits were well within the budget and acceptable amounts as established by the grant agreement and approved budget. Policies and procedures will be implemented to maintain more appropriate documentation supporting the allocation of personnel costs and related fringes to federal grant programs.
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of the program, time studies and allocations will be reexamined at least biannually.
2023-002
FAC accepted this audit on November 25, 2024 — management decision was due May 25, 2025.
CRITERIA: The Uniform Guidance requires the Organization to establish and maintain documentation supporting the allocation of individual employees that are partially charged to federal grants.CONDITION:During audit testing, payroll charges to the COVID Emergency Rental Assistance (CERA) program were sampled and payroll charges were identified which were not supported by the level of documentation required by Uniform Guidance requirements. CAUSE: The Organization indicated that time studies had been performed that supported the allocation of a portion of each individual's wages to the CERA program. However, documentation of the time study support was not maintained by the Organization. EFFECT: Due to the lack of supporting documentation, it was not possible to determine if the payroll charges allocated to the program were allowable expenses for the grant. QUESTIONED COSTS: The testing identified total wages and fringes allocations of $34,847 that were not supported by time study documentation. The total estimated questioned costs of $34,847 were 3.15% of total grant expenditures. RECOMMENDATION: We recommend the Organization adopt policies and procedures to ensure that documentation supporting the allocation of wages expense to federal and state grant programs be maintained for a minimum of five years. VIEW OF RESPONSIBLE OFFICIAL: The allocation of personal costs and benefits were well within the budget and acceptable amounts as established by the grant agreement and budget. Policies and procedures will be implemented to maintain more appropriate documentation supporting the allocation of personnel costs and related fringes to federal grant programs
Show full finding ▾Hide full finding ▴CRITERIA: The Uniform Guidance requires the Organization to establish and maintain documentation supporting the allocation of individual employees that are partially charged to federal grants.CONDITION:During audit testing, payroll charges to the COVID Emergency Rental Assistance (CERA) program were sampled and payroll charges were identified which were not supported by the level of documentation required by Uniform Guidance requirements. CAUSE: The Organization indicated that time studies had been performed that supported the allocation of a portion of each individual's wages to the CERA program. However, documentation of the time study support was not maintained by the Organization. EFFECT: Due to the lack of supporting documentation, it was not possible to determine if the payroll charges allocated to the program were allowable expenses for the grant. QUESTIONED COSTS: The testing identified total wages and fringes allocations of $34,847 that were not supported by time study documentation. The total estimated questioned costs of $34,847 were 3.15% of total grant expenditures. RECOMMENDATION: We recommend the Organization adopt policies and procedures to ensure that documentation supporting the allocation of wages expense to federal and state grant programs be maintained for a minimum of five years. VIEW OF RESPONSIBLE OFFICIAL: The allocation of personal costs and benefits were well within the budget and acceptable amounts as established by the grant agreement and budget. Policies and procedures will be implemented to maintain more appropriate documentation supporting the allocation of personnel costs and related fringes to federal grant programs
The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years.The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of theprogram, time studies and allocations will be reexamined at least biannually.
2022-001
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
2022-001 Allowability Finding Type Immaterial non compliance; significant deficiency in internal controls over compliance Program Names COVID Emergency Rental Assistance (A.L.N. #21.023) Criteria The Uniform Guidance requires the Organization to prepare and maintain documentation supporting the allocation of individual employee wages and benefits that are only partially charged to federal grants due to multiple duties of their multiple duties. Condition During audit testing, payroll charges to the COVID Emergency Rental Assistance (CERA) program were sampled and payroll charges were identified which were not supported by proper documentation. Cause The Organization indicated that time studies had not been performed for all employees partially allocated to the CERA grant. Additionally employee allocations to the programs were revised from the prepared time studies based on visual observations without documenting the reasons for the change or preparing a new time study. This is a repeat of finding #2021-001 from the September 30, 2021 compliance audit,. Effect Due to the lack of supporting documentation, it was not possible to determine if the payroll and related employee benefit expenses allocated to the program were reasonable based on the staff duties and responsibilities. Questioned Costs The sample identified wages and benefits of $28,072 that were not supported by time study documentation. When the sample results were extrapolated to the entire population, the total estimated questioned costs were $111,567 which is .56% of total grant expenses. Recommendation We recommend the Organization adopt policies and procedures to ensure that documentation supporting the allocation of wages expense to federal and state grant programs be maintained for a minimum of five years. We would also recommend that time studies and allocations be reexamined on a periodic basis to properly reflect the true cost of the program. View of Responsible Official "The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the CERA program were within the allowed budget. To ensure an accurate reflection of the true cost of the CERA program, time studies and allocations will be prepared and reexamined at least biannually."
Show full finding ▾Hide full finding ▴2022-001 Allowability Finding Type Immaterial non compliance; significant deficiency in internal controls over compliance Program Names COVID Emergency Rental Assistance (A.L.N. #21.023) Criteria The Uniform Guidance requires the Organization to prepare and maintain documentation supporting the allocation of individual employee wages and benefits that are only partially charged to federal grants due to multiple duties of their multiple duties. Condition During audit testing, payroll charges to the COVID Emergency Rental Assistance (CERA) program were sampled and payroll charges were identified which were not supported by proper documentation. Cause The Organization indicated that time studies had not been performed for all employees partially allocated to the CERA grant. Additionally employee allocations to the programs were revised from the prepared time studies based on visual observations without documenting the reasons for the change or preparing a new time study. This is a repeat of finding #2021-001 from the September 30, 2021 compliance audit,. Effect Due to the lack of supporting documentation, it was not possible to determine if the payroll and related employee benefit expenses allocated to the program were reasonable based on the staff duties and responsibilities. Questioned Costs The sample identified wages and benefits of $28,072 that were not supported by time study documentation. When the sample results were extrapolated to the entire population, the total estimated questioned costs were $111,567 which is .56% of total grant expenses. Recommendation We recommend the Organization adopt policies and procedures to ensure that documentation supporting the allocation of wages expense to federal and state grant programs be maintained for a minimum of five years. We would also recommend that time studies and allocations be reexamined on a periodic basis to properly reflect the true cost of the program. View of Responsible Official "The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the CERA program were within the allowed budget. To ensure an accurate reflection of the true cost of the CERA program, time studies and allocations will be prepared and reexamined at least biannually."
CIRRECTIVE ACTION PLAN
2021-001
FAC accepted this audit on June 20, 2022 — management decision was due December 20, 2022.
Finding Type Immaterial non compliance; significant deficiency in internal controls over compliance Program Names COVID Emergency Rental Assistance (CFDA #21.023) Criteria The Uniform Guidance requires the Organization to establish and maintain documentation supporting the allocation of individual employees that are partially charged to federal grants. Condition During audit testing, payroll charges to the COVID Emergency Rental Assistance (CERA) program were sampled and payroll charges were identified which were not supported by proper documentation. Cause The Organization indicated that time studies had been performed that supported the allocation of a portion of each individual's wages to the CERA program. However, documentation of the time study support was not maintained by the Organization. Effect Due to the lack of supporting documentation, it was not possible to determine if the payroll charges allocated to the program were allowable expenses for the grant. Questioned Costs The sample identified wages of $7,292 that were not supported by time study documentation. When the sample results were extrapolated to the entire wages population, the total estimated questioned costs were $61,981 which is .9% of total grant expenses. Recommendation We recommend the Organization adopt policies and procedures to ensure that documentation supporting the allocation of wages expense to federal and state grant programs be maintained for a minimum of five years. View of Responsible Official Policies and procedures will be implemented to maintain documentation supporting the allocation of personnel costs to federal grant programs.
Show full finding ▾Hide full finding ▴Finding Type Immaterial non compliance; significant deficiency in internal controls over compliance Program Names COVID Emergency Rental Assistance (CFDA #21.023) Criteria The Uniform Guidance requires the Organization to establish and maintain documentation supporting the allocation of individual employees that are partially charged to federal grants. Condition During audit testing, payroll charges to the COVID Emergency Rental Assistance (CERA) program were sampled and payroll charges were identified which were not supported by proper documentation. Cause The Organization indicated that time studies had been performed that supported the allocation of a portion of each individual's wages to the CERA program. However, documentation of the time study support was not maintained by the Organization. Effect Due to the lack of supporting documentation, it was not possible to determine if the payroll charges allocated to the program were allowable expenses for the grant. Questioned Costs The sample identified wages of $7,292 that were not supported by time study documentation. When the sample results were extrapolated to the entire wages population, the total estimated questioned costs were $61,981 which is .9% of total grant expenses. Recommendation We recommend the Organization adopt policies and procedures to ensure that documentation supporting the allocation of wages expense to federal and state grant programs be maintained for a minimum of five years. View of Responsible Official Policies and procedures will be implemented to maintain documentation supporting the allocation of personnel costs to federal grant programs.
By August 31, 2022, the corporate Board of Directors will adopt and implement the required policies to ensure documentation supporting the allocation of personnel costs to federal and staet grants be maintained for a minimum of five years.
FAC accepted this audit on July 22, 2021 — management decision was due January 22, 2022.
During the year ended September 30, 2020 the Organization did not have formal policies in place to identify disbarred or suspended vendors or individuals. Due to the lack of formal policies and procedures, federal funds could have been paid to vendors or individuals who have been disbarred or suspended from contracting with the federal government. We recommend the District adopt policies and procedures to ensure that federal grants are not used for the purchase of goods or services from disbarred and or suspended vendors or individuals. Subsequent to year end, polices and procedures to verify vendors and individual are not disbarred or suspended are being were adopted by the Organization. We consider this matter to be closed. Polices and procedures to identify disbarred and suspended parties are in the process of being finalized and will be implemented during the year ending September 30, 2021. As of year end, the Organization had not implemented policies or procedures to identify disbarred or suspended vendors and individuals.
Show full finding ▾Hide full finding ▴During the year ended September 30, 2020 the Organization did not have formal policies in place to identify disbarred or suspended vendors or individuals. Due to the lack of formal policies and procedures, federal funds could have been paid to vendors or individuals who have been disbarred or suspended from contracting with the federal government. We recommend the District adopt policies and procedures to ensure that federal grants are not used for the purchase of goods or services from disbarred and or suspended vendors or individuals. Subsequent to year end, polices and procedures to verify vendors and individual are not disbarred or suspended are being were adopted by the Organization. We consider this matter to be closed. Polices and procedures to identify disbarred and suspended parties are in the process of being finalized and will be implemented during the year ending September 30, 2021. As of year end, the Organization had not implemented policies or procedures to identify disbarred or suspended vendors and individuals.
Corrective Action Statement 2020-001 Procurement Subsequent to year end, the corporation Board of Directors adopted and implemented the required policies regarding Debarment and Suspension to ensure federal grants are not used for the purchase of goods or services from vendors or individuals who have been debarred and/or suspended.
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