EIN: 381360419
UEI: JGDYGG7M6AA5
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 17 [Department of Labor]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (122 days from today).
What is a management decision? →FAC accepted this audit on June 27, 2025 — management decision was due December 27, 2025.
FAC accepted this audit on July 5, 2024 — management decision was due January 5, 2025.
Assistance Listing, Federal Agency, and Program Name 21.027, U.S. Department of Treasury, COVID 19 Coronavirus State & Local Fiscal Recovery Fund Federal Award Identification Number and Year 2023 Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 180.300, before entering into a covered transaction with another person, grant recipients must verify that the person with whom they intend to do business is not excluded or disqualified. This is done by (a) checking SAM exclusions, (b) collecting a certification from that person, or (c) adding a clause or condition to the covered transaction with that person. Condition The Corporation did not perform the suspension or debarment check for contractors, before entering into a contract with them Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context The Corporation entered into various contract agreements with 13 contractors during the year without verifying whether they were excluded or disqualified prior to entering into the contracts. Cause and Effect Controls in place did not ensure the Corporation verified contractors paid were not excluded or disqualified prior to entering into transactions with the contractors. The Corporation did perform the check after the fact and noted that none of the 13 contractors were identified as excluded or disqualified, therefore creating no questioned costs. Recommendation We recommend the Corporation establish a procedure for checking for excluded or disqualified persons prior to entering into contract agreements. Further, we recommend a periodic review process be established to ensure the procedure is implemented timely.
Show full finding ▾Hide full finding ▴Assistance Listing, Federal Agency, and Program Name 21.027, U.S. Department of Treasury, COVID 19 Coronavirus State & Local Fiscal Recovery Fund Federal Award Identification Number and Year 2023 Pass through Entity Not applicable Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Per 2 CFR 180.300, before entering into a covered transaction with another person, grant recipients must verify that the person with whom they intend to do business is not excluded or disqualified. This is done by (a) checking SAM exclusions, (b) collecting a certification from that person, or (c) adding a clause or condition to the covered transaction with that person. Condition The Corporation did not perform the suspension or debarment check for contractors, before entering into a contract with them Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context The Corporation entered into various contract agreements with 13 contractors during the year without verifying whether they were excluded or disqualified prior to entering into the contracts. Cause and Effect Controls in place did not ensure the Corporation verified contractors paid were not excluded or disqualified prior to entering into transactions with the contractors. The Corporation did perform the check after the fact and noted that none of the 13 contractors were identified as excluded or disqualified, therefore creating no questioned costs. Recommendation We recommend the Corporation establish a procedure for checking for excluded or disqualified persons prior to entering into contract agreements. Further, we recommend a periodic review process be established to ensure the procedure is implemented timely.
W.E. Upjohn Unemployment Trustee Corporation 12/31/2023 Corrective Action Plan Finding Number: 2023-001 Condition: The Corporation did not perform the suspension or debarment check for contractors before entering into a contract with them. Planned Corrective Action: Our workforce development program has policies and procedures that ensure verification of organizations’ eligibility to receive federal funds prior to executing contracts for a covered transaction. Under unusual circumstances, when the Corporation agreed to serve as fiscal sponsor for a nonprofit after the nonprofit had selected the organizations with which it would contract, it did not verify federal funds eligibility for those contractors. In the future, to ensure the eligibility check is done before we enter into covered transactions with any organization, we will adapt the existing workforce development policies and procedures and expand the required application to all of our programs and departments. Management will create a job aid for all staff who are considering submitting a federal grant proposal that will include: 1. A procurement decision tree with requirements for each type of purchase (micro, simplified acquisition, competitive proposals), with an explanation of acceptable exceptions to the procurement process. 2. A listing of federal requirements for each type of purchase. 3. A form to be signed by all potential recipients of Federal awards, certifying their status regarding debarment, suspension, or ineligibility from participation by any federal department or agency. 4. A form for staff to complete before accepting a proposal or making a commitment to purchase goods or services that confirms all federal requirements have been met. The accounting office will verify that requirements have been met prior to the execution of any contract involving procurement of goods or services using federal grant funding. Additionally, subawards and subcontracts will include contract language that requires the contractor notify Upjohn of any change in its eligibility status. Contact person responsible for corrective action: Kathy Breyfogle Anticipated Completion Date: 07/01/2024
FAC accepted this audit on May 17, 2023 — management decision was due November 17, 2023.
FAC accepted this audit on June 13, 2022 — management decision was due December 13, 2022.
Assistance Listing Number, Federal Agency, and Program Name 17.258/17.259/17.278, U.S. Department of Labor, Workforce Innovation and Opportunity Act (WIOA) Cluster Federal Award Identification Number and Year AA342361955A26, 2020 Pass through Entity State of Michigan, Workforce Development Agency Finding Type Significant deficiency Repeat Finding No Criteria Per 2 CFR 200.303, an entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the Federal award. The federal award agreement includes specific report filing due dates. Condition Of the 64 expenditure reports filed, 2 quarterly expenditure reports were not filed within 20 days of period end, as required by the award agreement. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context Two reports filed were two days late. Cause and Effect Controls were not in place to ensure timely reporting. Recommendation We recommend the Corporation review its procedures and controls to ensure financial reports are filed timely. Views of Responsible Officials and Corrective Action Plan Management acknowledges that two reports were not filed in a timely manner. Policies and procedures were established to ensure the reports were on time, including contractual deadlines for subrecipients and internal deadlines for workforce center employees. Those deadlines were developed to provide as much time as possible for program staff while allowing adequate time for the accountants to complete the posting of expenses and to verify the accuracy of reports. In 2021, management held the books open too long due to missed deadlines. Management is committed to meeting the 20 day deadline for all reports and recognizes that consequences may include disallowed expenses. Management has communicated that missed deadlines may mean expenses are disallowed because they could not be included in the reports that were filed on time. In an effort to minimize the risk of disallowed expenses, another accountant has been trained to help with reporting so more work can be accomplished in a short time frame when necessary.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name 17.258/17.259/17.278, U.S. Department of Labor, Workforce Innovation and Opportunity Act (WIOA) Cluster Federal Award Identification Number and Year AA342361955A26, 2020 Pass through Entity State of Michigan, Workforce Development Agency Finding Type Significant deficiency Repeat Finding No Criteria Per 2 CFR 200.303, an entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the Federal award. The federal award agreement includes specific report filing due dates. Condition Of the 64 expenditure reports filed, 2 quarterly expenditure reports were not filed within 20 days of period end, as required by the award agreement. Questioned Costs None Identification of How Questioned Costs Were Computed Not applicable Context Two reports filed were two days late. Cause and Effect Controls were not in place to ensure timely reporting. Recommendation We recommend the Corporation review its procedures and controls to ensure financial reports are filed timely. Views of Responsible Officials and Corrective Action Plan Management acknowledges that two reports were not filed in a timely manner. Policies and procedures were established to ensure the reports were on time, including contractual deadlines for subrecipients and internal deadlines for workforce center employees. Those deadlines were developed to provide as much time as possible for program staff while allowing adequate time for the accountants to complete the posting of expenses and to verify the accuracy of reports. In 2021, management held the books open too long due to missed deadlines. Management is committed to meeting the 20 day deadline for all reports and recognizes that consequences may include disallowed expenses. Management has communicated that missed deadlines may mean expenses are disallowed because they could not be included in the reports that were filed on time. In an effort to minimize the risk of disallowed expenses, another accountant has been trained to help with reporting so more work can be accomplished in a short time frame when necessary.
Finding Number: 2021-001 Condition: Of the 64 expenditure reports filed, 2 quarterly reports were not filed within 20 days of period end as required by the award agreement. Planned Corrective Action: Management acknowledges that two reports were not filed in a timely manner. Policies and procedures were established to ensure the reports were on time, including contractual deadlines for subrecipients and internal deadlines for workforce center employees. Those deadlines were developed to provide as much time as possible for program staff while allowing adequate time for the accountants to complete the posting of expenses and to verify the accuracy of reports. In 2021, management held the books open too long due to missed deadlines. Management is committed to meeting the 20 day deadline for all reports, and recognizes that consequences may include disallowed expenses. Management has communicated that missed deadlines may mean expenses are disallowed because they could not be included in the reports that were filed on time. In an effort to minimize the risk of disallowed expenses, another accountant has been trained to help with reporting so more work can be accomplished in a short timeframe when necessary. Contact person responsible for corrective action: Kathy Breyfogle, CFO Completion Date: May 2022
FAC accepted this audit on May 16, 2021 — management decision was due November 16, 2021.
FAC accepted this audit on May 31, 2020 — management decision was due December 1, 2020.
FAC accepted this audit on May 28, 2019 — management decision was due November 28, 2019.
FAC accepted this audit on May 7, 2018 — management decision was due November 7, 2018.
FAC accepted this audit on April 26, 2017 — management decision was due October 26, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Michigan →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
