EIN: 382072348
UEI: LJTLNLWER8Z4
Audit also covers EIN: 271762698 · unlinked EINs have no separate FAC filing
Audited by: Seber Tans, PLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 7, 2025. 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 February 7, 2026 (217 days ago).
What is a management decision? →2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Show full finding ▾Hide full finding ▴2024-001 – Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services – CFDA No. 93.558), reporting of days served for three enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (“MDHHS”).
2023-001
FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
2021-001 ? Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services ? CFDA No. 93.558), reporting of days served for two enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (?MDHHS?).
Show full finding ▾Hide full finding ▴2021-001 ? Noncompliance with Program Reporting Requirements Condition and Criteria: Under the Temporary Assistance for Needy Families Program (Department of Health and Human Services ? CFDA No. 93.558), reporting of days served for two enrollees in the program was not accurately submitted. This resulted in inaccurate client participation information being included with the monthly program billing submissions. Cause: Lack of adequate control over the program billing submissions created the ability for information required to be submitted with the monthly billing to be reported inaccurately. Effect: No additional billings nor required refunds to the grantor would result from correction of the errors noted. Recommendation: We recommend that the Organization establish controls to ensure the accuracy of the reporting of enrollee service days, as well as instituting a review process to catch any potential errors prior to submission. Management Response: The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (?MDHHS?).
The Organization has reviewed its procedure for ensuring the days of care recorded match the days of Service submitted for the monthly substantiation reports. We have addressed this matter in two ways. We have re-trained staff as to the requirements of the State of Michigan and how to calculate and record days of care for youth residing at the Ark. Additionally, we will have both our Compliance Officer and Data Analyst review the files and days of care tabulation to ensure accuracy in the submission of days of care to Michigan Department of Health and Human Services (?MDHHS?).
2020-001
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on July 7, 2020 — management decision was due January 7, 2021.
FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
FAC accepted this audit on May 2, 2018 — management decision was due November 2, 2018.
FAC accepted this audit on July 13, 2017 — management decision was due January 13, 2018.
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 →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
