EIN: 382795791
UEI: NHLLTK35ERN5
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 11, 2024. 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 March 11, 2025 (533 days ago).
What is a management decision? →2023-004 - Allowable Costs/Cost Principles – Payroll Documentation Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Controls over Compliance Program. WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Criteria. The Uniform Guidance requires the Organization to support payroll charged to federal cost objectives with adequate documentation in accordance with the Organization's payroll policies. Per the Organization's federal policies, the Organization is required to support payroll charges to federal cost objectives with adequate documentation including timesheets for those who split their time between multiple cost objectives. Condition. Of the 40 payroll transactions selected for testing, one instance lacked documentation that complied with the Organization's policies and there were two instances where the documentation did not agree with the amounts charged to the program (all related to the same employee). Cause. This condition appears to be the result of the Organization charging costs to the program that were not properly supported using allowable methods and/or the costs charged to the program did not agree to the underlying support. Effect. As a result of this condition, the Organization does not have appropriate payroll support for three of the transactions charged to the grant. Questioned Costs. The total charges included in our sample that were not supported by allowable documentation amounted to $1,147. Recommendation. We recommend the Organization limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. View of Responsible Official. Management concurs with this finding. During the implementation of the new payroll system, corrections were made to the data from the timecards in question. No supporting documentation for those corrections were found. Procedures have been put in place to ensure any corrections to timecard data is approved by management and has supporting documentation. This procedure was implemented during fiscal year 2024. Responsible Official. Finance Director Expected Completion Date. June 30, 2024
Show full finding ▾Hide full finding ▴2023-004 - Allowable Costs/Cost Principles – Payroll Documentation Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Controls over Compliance Program. WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Criteria. The Uniform Guidance requires the Organization to support payroll charged to federal cost objectives with adequate documentation in accordance with the Organization's payroll policies. Per the Organization's federal policies, the Organization is required to support payroll charges to federal cost objectives with adequate documentation including timesheets for those who split their time between multiple cost objectives. Condition. Of the 40 payroll transactions selected for testing, one instance lacked documentation that complied with the Organization's policies and there were two instances where the documentation did not agree with the amounts charged to the program (all related to the same employee). Cause. This condition appears to be the result of the Organization charging costs to the program that were not properly supported using allowable methods and/or the costs charged to the program did not agree to the underlying support. Effect. As a result of this condition, the Organization does not have appropriate payroll support for three of the transactions charged to the grant. Questioned Costs. The total charges included in our sample that were not supported by allowable documentation amounted to $1,147. Recommendation. We recommend the Organization limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. View of Responsible Official. Management concurs with this finding. During the implementation of the new payroll system, corrections were made to the data from the timecards in question. No supporting documentation for those corrections were found. Procedures have been put in place to ensure any corrections to timecard data is approved by management and has supporting documentation. This procedure was implemented during fiscal year 2024. Responsible Official. Finance Director Expected Completion Date. June 30, 2024
Finding: 2023-004 – Allowable Costs/Cost Principles – Payroll Documentation Program: WIOA Cluster; U.S. Department of Labor; Southeast Michigan Community Alliance and W.E. Upjohn Institute; Assistance Listing Numbers 17.258, 17.259, and 17.278; All award numbers. Auditor Description of Condition and Effect: Of the 40 payroll transactions selected for testing, one instance lacked documentation that complied with the Organization's policies and there were two instances where the documentation did not agree with the amounts charged to the program (all related to the same employee). As a result of this condition, the Organization does not have appropriate payroll support for three of the transactions charged to the grant. Auditor Recommendation: We recommend the Organization limit payroll charged to federal programs to costs that are supported by documentation that is allowable under federal cost principles and its own policies and procedures. Corrective Action: Management concurs with this finding. During the implementation of the new payroll system, corrections were made to the data from the timecards in question. No supporting documentation for those corrections were found. Procedures have been put in place to ensure any corrections to timecard data is approved by management and has supporting documentation. This procedure was implemented during fiscal year 2024. Responsible Person: David Rowden, Finance Director Anticipated Completion Date: June 30, 2024
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 31, 2018 — management decision was due July 31, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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