EIN: 382045459
UEI: FUDHAHJQAZV6
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 21, 2021. 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 June 21, 2022 (1526 days ago).
What is a management decision? →2021-001 - COVID-19 - Support for Administrative Cost Allocation Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus Relief Fund; U.S. Department of Treasury, Assistance Listing Number 21.019; Award Number HML-2020-5921-CRF, passed-through the Michigan State Housing Development Authority (MSHDA). Criteria. A recipient of federal awards is expected to charge to the program only costs that represent the amount to which the program benefitted from total costs incurred. Condition. Administrative salaries and fringes charged to the federal program were allocated based on an estimate of time spent on grant activities rather than documented actual time. Cause. This condition appears to have been caused by a lack of complete knowledge of applicable federal compliance requirements. Effect. As a result of this condition, the Foundation was exposed to an increased risk that costs charged to the grant program were not fully compliant with applicable grant requirements. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as the Foundation incurred other eligible administrative costs that were not initially applied to the grant. Recommendation. We recommend that the Foundation implement a process to assure that cost allocations of salaries and fringe benefit costs are allocated based on actual time and effort related to the cost center being charged. View of Responsible Officials. The Foundation supplied MSHDA with the hourly rate of personnel being based on the budgeted grant total in each month's financial statement report. MSHDA approved this approach as verified in the Financial Status Report (FSR) that is utilized for reimbursement. Earlier this fall, management learned, through additional review of federal expenditure requirements, that more detailed documentation of the actual staff time would be required. In response, in September 2021, we developed a time tracking worksheet for all of the grants that the Foundation serves as a fiscal agent and/or grant administrator for. The finance team is also reviewing a process for directly expensing staff time to the appropriate internal fund each payroll as well as maintaining records on the full amount of staff resources accountable to each grant, regardless of the funding source and expected reimbursement.
Show full finding ▾Hide full finding ▴2021-001 - COVID-19 - Support for Administrative Cost Allocation Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles). Program. Coronavirus Relief Fund; U.S. Department of Treasury, Assistance Listing Number 21.019; Award Number HML-2020-5921-CRF, passed-through the Michigan State Housing Development Authority (MSHDA). Criteria. A recipient of federal awards is expected to charge to the program only costs that represent the amount to which the program benefitted from total costs incurred. Condition. Administrative salaries and fringes charged to the federal program were allocated based on an estimate of time spent on grant activities rather than documented actual time. Cause. This condition appears to have been caused by a lack of complete knowledge of applicable federal compliance requirements. Effect. As a result of this condition, the Foundation was exposed to an increased risk that costs charged to the grant program were not fully compliant with applicable grant requirements. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as the Foundation incurred other eligible administrative costs that were not initially applied to the grant. Recommendation. We recommend that the Foundation implement a process to assure that cost allocations of salaries and fringe benefit costs are allocated based on actual time and effort related to the cost center being charged. View of Responsible Officials. The Foundation supplied MSHDA with the hourly rate of personnel being based on the budgeted grant total in each month's financial statement report. MSHDA approved this approach as verified in the Financial Status Report (FSR) that is utilized for reimbursement. Earlier this fall, management learned, through additional review of federal expenditure requirements, that more detailed documentation of the actual staff time would be required. In response, in September 2021, we developed a time tracking worksheet for all of the grants that the Foundation serves as a fiscal agent and/or grant administrator for. The finance team is also reviewing a process for directly expensing staff time to the appropriate internal fund each payroll as well as maintaining records on the full amount of staff resources accountable to each grant, regardless of the funding source and expected reimbursement.
2021-001 ? Support for Administrative Cost Allocation Management Assessment. The Foundation supplied MSHDA with the hourly rate of personnel being based on the budgeted grant total in each month's financial statement report. MSHDA approved this approach as verified in the Financial Status Report (FSR) that is utilized for reimbursement. Earlier this fall, management learned, through additional review of federal expenditure requirements, that more detailed documentation of the actual staff time would be required. Planned Corrective Action. In September 2021, we developed a time tracking worksheet for all of the grants that the Foundation serves as a fiscal agent and/or grant administrator for. The finance team is also reviewing a process for directly expensing staff time to the appropriate internal fund each payroll as well as maintaining records on the full amount of staff resources accountable to each grant, regardless of the funding source and expected reimbursement. Responsible Party. Brenda L. Hunt, President and CEO Date of Planned Corrective Action. January 31, 2022
2021-002 - Written Policies Required by the Uniform Guidance Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles, Cash Management and Procurement, and Suspension and Debarment). Programs. All Federal programs. Criteria. The following policies and procedures are required to be in writing under 2 CFR 200, Uniform Administrative Requirements and Cost Principles and Audit Requirements for Federal Awards. Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (?200.302 (6)) Procurement (including bidding and a conflict of interest policy) (?200.318) Allowability of costs charged to federal programs (?200.302 (7)) Compensation (personnel and benefits policy) (?200.430 and ?200.431) Condition. Copies of the applicable policies were requested, but not provided during audit fieldwork. Cause. This condition was caused by the lack of understanding by program staff of the specific requirements of the Uniform Guidance. Effect. As a result of this condition, the Foundation is not in full compliance with the requirements of the Uniform Guidance. Questioned Costs. No costs are required to be questioned as a result of this finding. Recommendation. We recommend that the Foundation review its written policies to ensure that written policies comply with requirements related to federal awards in accordance with the Uniform Guidance. View of Responsible Officials. Management and staff were following MSHDA policies provided and were not aware of the need to have specific Foundation written policies compliant with the Uniform Grant Guidance. Policies will be written satisfying 2 CFR 200 requirements, while incorporating the Foundation's current processes. These policies will be drafted, reviewed and submitted for Board of Trustee approval at the January board meeting.
Show full finding ▾Hide full finding ▴2021-002 - Written Policies Required by the Uniform Guidance Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles, Cash Management and Procurement, and Suspension and Debarment). Programs. All Federal programs. Criteria. The following policies and procedures are required to be in writing under 2 CFR 200, Uniform Administrative Requirements and Cost Principles and Audit Requirements for Federal Awards. Payments (draws of federal funds and how to minimize the time elapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients) (?200.302 (6)) Procurement (including bidding and a conflict of interest policy) (?200.318) Allowability of costs charged to federal programs (?200.302 (7)) Compensation (personnel and benefits policy) (?200.430 and ?200.431) Condition. Copies of the applicable policies were requested, but not provided during audit fieldwork. Cause. This condition was caused by the lack of understanding by program staff of the specific requirements of the Uniform Guidance. Effect. As a result of this condition, the Foundation is not in full compliance with the requirements of the Uniform Guidance. Questioned Costs. No costs are required to be questioned as a result of this finding. Recommendation. We recommend that the Foundation review its written policies to ensure that written policies comply with requirements related to federal awards in accordance with the Uniform Guidance. View of Responsible Officials. Management and staff were following MSHDA policies provided and were not aware of the need to have specific Foundation written policies compliant with the Uniform Grant Guidance. Policies will be written satisfying 2 CFR 200 requirements, while incorporating the Foundation's current processes. These policies will be drafted, reviewed and submitted for Board of Trustee approval at the January board meeting.
2021-002 ? Written Policies Required by the Uniform Guidance Management Assessment. Management and staff were following MSHDA policies provided and were not aware of the need to have specific Foundation written policies compliant with the Uniform Grant Guidance. Planned Corrective Action. Policies will be written satisfying 2 CFR 200 requirements, while incorporating the Foundation's current processes. These policies will be drafted, reviewed and submitted for Board of Trustee approval at the January board meeting. Responsible Party. Brenda L. Hunt, President and CEO Date of Planned Corrective Action. January 31, 2022
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