EIN: 382056236
UEI: D2KANZUMH565
Audited by: Wipfli LLP
Oversight agency: 93 [Department of Health and Human Services]
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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 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 February 27, 2026 — management decision was due August 27, 2026.
FAC accepted this audit on June 18, 2025 — management decision was due December 18, 2025.
2023-001 – Internal Control Over Financial Reporting Condition – Mid-Michigan Community Action Agency, Inc.'s financial accounts for the year ended September 30, 2023 were not ready for audit until approximately fall 2024. Once the audit began, there were delays in obtaining appropriate documentation to complete the audit. Under Uniform Guidance, Mid-Michigan Community Action Agency, Inc.'s audited financial statements for the year ended September 30, 2023 were due to the federal single audit clearinghouse by June 30, 2024. Mid-Michigan Community Action Agency, Inc.'s September 30, 2023 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2024. Criteria – Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity’s yearend. Cause – Mid-Michigan Community Action Agency, Inc. experienced turnover in the Finance Director position two times in less than two years. Accounts were not reconciled for an extended period of time resulting in significant delays in closing out fiscal year 2023. Effect – A material weakness in internal control over financial reporting and internal control over compliance exists due to the lack of timely reconciliations and resulting late audit submission. Recommendation – We recommend management and those charged with governance evaluate the operation of the finance department and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled and adjusted appropriately. View of Responsible Officials – Management agrees with the assessment and has committed to a corrective action plan. Audit finding 2023-001 represents a material weakness in internal control over compliance for Mid-Michigan Community Action Agency, Inc.'s major federal programs. Federal Program Information: Funding agency: US Department of Agriculture, passed through Michigan Department of Education Title: Food Distribution Cluster AL numbers: 10.565, 10.568 & 10.569 Award Number: 230930 Funding agency: US Department of Veterans Affairs Title: Supportive Services for Veterans Families AL numbers: 64.033 Award Numbers: 2020-MI-222SS, 2020-MI-222, 2020-MI-222HL Funding agency: US Department of Health and Human Services, passed through Michigan Department of Health and Human Services Title: Temporary Assistance for Needy Families AL number: 93.558 Award Numbers: E20234318-00, E20234318-00 Funding agency: US Department of Health and Human Services, passed through Michigan Department of Health and Human Services Title: Community Services Block Grant AL number: 93.569 Award Numbers: E20230027-00, E20231111-00, E20230467-00, E20234740-00 Questioned Costs – None Repeat – No
Show full finding ▾Hide full finding ▴2023-001 – Internal Control Over Financial Reporting Condition – Mid-Michigan Community Action Agency, Inc.'s financial accounts for the year ended September 30, 2023 were not ready for audit until approximately fall 2024. Once the audit began, there were delays in obtaining appropriate documentation to complete the audit. Under Uniform Guidance, Mid-Michigan Community Action Agency, Inc.'s audited financial statements for the year ended September 30, 2023 were due to the federal single audit clearinghouse by June 30, 2024. Mid-Michigan Community Action Agency, Inc.'s September 30, 2023 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2024. Criteria – Uniform Guidance 200.302(b)(4) states each non-federal entity must provide for “effective control over, and accountability for, all funds, property, and other assets.” In addition, Uniform Guidance requires audited financial statements to be submitted to the federal audit clearinghouse within nine-months after an entity’s yearend. Cause – Mid-Michigan Community Action Agency, Inc. experienced turnover in the Finance Director position two times in less than two years. Accounts were not reconciled for an extended period of time resulting in significant delays in closing out fiscal year 2023. Effect – A material weakness in internal control over financial reporting and internal control over compliance exists due to the lack of timely reconciliations and resulting late audit submission. Recommendation – We recommend management and those charged with governance evaluate the operation of the finance department and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled and adjusted appropriately. View of Responsible Officials – Management agrees with the assessment and has committed to a corrective action plan. Audit finding 2023-001 represents a material weakness in internal control over compliance for Mid-Michigan Community Action Agency, Inc.'s major federal programs. Federal Program Information: Funding agency: US Department of Agriculture, passed through Michigan Department of Education Title: Food Distribution Cluster AL numbers: 10.565, 10.568 & 10.569 Award Number: 230930 Funding agency: US Department of Veterans Affairs Title: Supportive Services for Veterans Families AL numbers: 64.033 Award Numbers: 2020-MI-222SS, 2020-MI-222, 2020-MI-222HL Funding agency: US Department of Health and Human Services, passed through Michigan Department of Health and Human Services Title: Temporary Assistance for Needy Families AL number: 93.558 Award Numbers: E20234318-00, E20234318-00 Funding agency: US Department of Health and Human Services, passed through Michigan Department of Health and Human Services Title: Community Services Block Grant AL number: 93.569 Award Numbers: E20230027-00, E20231111-00, E20230467-00, E20234740-00 Questioned Costs – None Repeat – No
Finding 2023-001: Internal Control Over Financial Reporting Management’s Response Mid Michigan CAA has a long-standing history of exemplary stewardship of federal, state, and local funds. The significant delay in preparation and subsequent completion of the FY2023 audit is directly related to staffing issues within the agency’s finance department. To prevent recurrence of this issue, Mid Michigan CAA is implementing the following corrective actions: 1. Revised Internal Timeline: We have established an internal audit preparation calendar with clearly defined deadlines to ensure timely completion and submission of future audits. 2. Enhanced Oversight: The Finance Committee of the Board will now receive monthly updates on audit progress during the audit cycle to ensure accountability and timely resolution of any issues. 3. Staff Engagement: Key finance staff are provided with more context and information on the audit process so that they can be more engaged and able to assist in the data gathering process. Contact Person Responsible for Corrective Action: Mark Polega, Executive Director Anticipated Completion Date: February 2025 – September 2025
2023-002 – Eligibility Documentation Federal Program Information: Funding agency: US Department of Health and Human Services, passed through Michigan Department of Health and Human Services Title: Temporary Assistance for Needy Families AL number: 93.558 Award Numbers: E20234318-00, E20234318-00 Condition – Mid-Michigan Community Action Agency, Inc.'s operates a diaper bank program and utilizes other entities to distribute diapers to program eligible participants. During our test of eligibility, we noted several individuals that were not income-eligible for the program. Management of Mid-Michigan Community Action Agency, Inc. represented that in cases of individuals that are determined ineligible that the entities distributing the diapers will utilize diapers from other sources. However, Mid-Michigan Community Action Agency, Inc. was not able to substantiate the use of diapers from other sources. Criteria – The Temporary Assistance for Needy Families (TANF) program requires individuals receiving assistance to be eligible for the program. Cause – Mid-Michigan Community Action Agency, Inc. does not have a process in place to track the purchase and issuance of diapers purchased with TANF funds. Effect – A significant deficiency in internal control over eligibility exits due to the lack of documentation over the distribution of diapers to income eligible participants. Recommendation – We recommend management and those charged with governance evaluate the controls over this program to establish a mechanism that tracks the purchase and issuance of diapers to income-eligible participants. View of Responsible Officials – Management agrees with the assessment and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴2023-002 – Eligibility Documentation Federal Program Information: Funding agency: US Department of Health and Human Services, passed through Michigan Department of Health and Human Services Title: Temporary Assistance for Needy Families AL number: 93.558 Award Numbers: E20234318-00, E20234318-00 Condition – Mid-Michigan Community Action Agency, Inc.'s operates a diaper bank program and utilizes other entities to distribute diapers to program eligible participants. During our test of eligibility, we noted several individuals that were not income-eligible for the program. Management of Mid-Michigan Community Action Agency, Inc. represented that in cases of individuals that are determined ineligible that the entities distributing the diapers will utilize diapers from other sources. However, Mid-Michigan Community Action Agency, Inc. was not able to substantiate the use of diapers from other sources. Criteria – The Temporary Assistance for Needy Families (TANF) program requires individuals receiving assistance to be eligible for the program. Cause – Mid-Michigan Community Action Agency, Inc. does not have a process in place to track the purchase and issuance of diapers purchased with TANF funds. Effect – A significant deficiency in internal control over eligibility exits due to the lack of documentation over the distribution of diapers to income eligible participants. Recommendation – We recommend management and those charged with governance evaluate the controls over this program to establish a mechanism that tracks the purchase and issuance of diapers to income-eligible participants. View of Responsible Officials – Management agrees with the assessment and has committed to a corrective action plan.
Finding 2023-002: Eligibility Documentation Management’s Response Mid Michigan CAA acknowledges the audit finding regarding the documentation of diaper distribution to income-eligible participants under the Temporary Assistance for Needy Families (TANF) program. We appreciate the opportunity to provide clarification and outline corrective actions. The Diaper Bank Program operated under the oversight of the Michigan Department of Health and Human Services (MDHHS), which conducted regular monitoring and did not identify any concerns related to eligibility or distribution practices during their reviews. In accordance with program requirements, all participating diaper banks were pre-existing programs with access to alternative funding sources. These sources were explicitly intended to support the distribution of diapers to households that did not meet TANF income eligibility criteria. While Mid Michigan CAA did not maintain centralized documentation of the specific funding source used for each distribution, it was understood and communicated to partner entities that TANF-funded diapers were to be reserved for eligible households only. To strengthen internal controls and ensure full compliance with TANF requirements, Mid Michigan CAA has implemented the following measures: 1. Development of a standardized tracking system to document only diapers distributed to each household using TANF funds. 2. Training for all partner entities on eligibility verification procedures and documentation requirements. 3. Periodic internal audits to verify compliance and ensure accurate recordkeeping. Contact Person Responsible for Corrective Action: Eva Rohlman, Outreach & Opportunities Director Anticipated Completion Date: 10/1/2024
FAC accepted this audit on March 27, 2023 — management decision was due September 27, 2023.
FAC accepted this audit on April 3, 2022 — management decision was due October 3, 2022.
FAC accepted this audit on May 13, 2021 — management decision was due November 13, 2021.
FAC accepted this audit on April 5, 2020 — management decision was due October 5, 2020.
FAC accepted this audit on March 30, 2019 — management decision was due September 30, 2019.
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
FAC accepted this audit on February 20, 2017 — management decision was due August 20, 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.
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