EIN: 383314318
UEI: MXFHWLK3Q598
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (39 days from today).
What is a management decision? →The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and nonpayroll related expenditures did not have documentation of review. Criteria: Uniform Guidance requires Detroit Police Athletic League, Inc. (DPAL) to establish and maintain effective internal control over federal awards to provide reasonable assurance DPAL is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the award. Questioned Costs: The amount of questioned costs cannot be determined. Context: DPAL is required by the Uniform Guidance to have effective internal control relating to activities allowed or unallowed and allowable costs. Effect: Without verifiable evidence of controls in place, the possibility exists that a control was not established or maintained during the period which could lead to noncompliance not being identified by management. Cause: Although management has indicated that reviews were taking place, management did not have sufficient and verifiable documented evidence of the reviews that occurred during the year for payroll and nonpayroll transactions. Repeat Finding: This condition was also noted in the 2023-2024 audit cycle; see item 2023-001 on the accompanying Summary Schedule of Prior Audit Findings. Recommendation: We recommend management review current internal controls and implement a process where the preparer and reviewer retain verifiable evidence of the review. Management's Response: Management agrees with the finding and will make operational and reporting improvements to improve documentation of expenditure reviews moving forward.
Show full finding ▾Hide full finding ▴Agency: U.S. Department of Treasury Assistance Listing Number: 21.027 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and nonpayroll related expenditures did not have documentation of review. Criteria: Uniform Guidance requires Detroit Police Athletic League, Inc. (DPAL) to establish and maintain effective internal control over federal awards to provide reasonable assurance DPAL is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the award. Questioned Costs: The amount of questioned costs cannot be determined. Context: DPAL is required by the Uniform Guidance to have effective internal control relating to activities allowed or unallowed and allowable costs. Effect: Without verifiable evidence of controls in place, the possibility exists that a control was not established or maintained during the period which could lead to noncompliance not being identified by management. Cause: Although management has indicated that reviews were taking place, management did not have sufficient and verifiable documented evidence of the reviews that occurred during the year for payroll and nonpayroll transactions. Repeat Finding: This condition was also noted in the 2023-2024 audit cycle; see item 2023-001 on the accompanying Summary Schedule of Prior Audit Findings. Recommendation: We recommend management review current internal controls and implement a process where the preparer and reviewer retain verifiable evidence of the review. Management's Response: Management agrees with the finding and will make operational and reporting improvements to improve documentation of expenditure reviews moving forward.
Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted Instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Management is committed to strengthening how we track and allocate hours to grant-funded projects to ensure full compliance with 2 CFR 200.430. Going forward, the organization will implement a time study approach to support the allocation of personnel costs to federal grants. Employees working across multiple funding sources will participate in periodic time studies designed to reasonably estimate the distribution of their time based on actual activities performed. The results of these time studies will be used as the basis for allocating payroll costs to the appropriate grants, and will be supported by documentation and supervisory review. We will also implement consistent tools and processes to ensure allocations are applied systematically across all funding sources. On a monthly basis, the finance team will review and reconcile payroll allocations to ensure they align with the established methodology. In addition, we will provide training and ongoing oversight to reinforce compliance and prevent similar Issues In the future.
2023-001
FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Criteria: Uniform Guidance requires Detroit Police Athletic League, Inc. (DPAL) to establish and maintain effective internal control over federal awards to provide reasonable assurance DPAL is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the award. Questioned Costs: The amount of questioned costs cannot be determined. Context: DPAL is required by the Uniform Guidance to have effective internal control relating to activities allowed or unallowed and allowable costs. Effect: Without verifiable evidence of controls in place, the possibility exists that a control was not established or maintained during the period which could lead to noncompliance not being identified by management. Cause: Although management has indicated that reviews were taking place, management did not have sufficient and verifiable documented evidence of the reviews that occurred during the year for payroll and non-payroll transactions. Recommendation: We recommend management review current internal controls and implement a process where the preparer and reviewer retain verifiable evidence of the review. Management's Response: Management agrees with the finding and will make operational and reporting improvements to improve documentation of expenditure reviews moving forward.
Show full finding ▾Hide full finding ▴Agency: U.S. Department of Treasury Assistance Listing Number: 21.027 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Condition: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Criteria: Uniform Guidance requires Detroit Police Athletic League, Inc. (DPAL) to establish and maintain effective internal control over federal awards to provide reasonable assurance DPAL is managing the federal awards in compliance with federal statutes, regulations and the terms and conditions of the award. Questioned Costs: The amount of questioned costs cannot be determined. Context: DPAL is required by the Uniform Guidance to have effective internal control relating to activities allowed or unallowed and allowable costs. Effect: Without verifiable evidence of controls in place, the possibility exists that a control was not established or maintained during the period which could lead to noncompliance not being identified by management. Cause: Although management has indicated that reviews were taking place, management did not have sufficient and verifiable documented evidence of the reviews that occurred during the year for payroll and non-payroll transactions. Recommendation: We recommend management review current internal controls and implement a process where the preparer and reviewer retain verifiable evidence of the review. Management's Response: Management agrees with the finding and will make operational and reporting improvements to improve documentation of expenditure reviews moving forward.
Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Management represents that there was not sufficient documentation of controls. Operational and reporting improvements will be pursued to better document expenditure review on a go-forward basis.
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