EIN: 386004621
UEI: KK7MQVKBC424
Audited by: Yeo & Yeo, CPAs and Advisors
Oversight agency: 20 [Department of Transportation]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 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 June 15, 2026 (83 days ago).
What is a management decision? →FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
FAC accepted this audit on December 5, 2021 — management decision was due June 5, 2022.
2021-002 - Compliance Finding over Period of Performance and Reporting Finding Type: Material weakness Programs: Community Development Block Grant (CFDA #14.228) Criteria: Federal award grant reimbursement revenues should be recorded in the same year the expense was incurred. The reimbursement forms should also include the City?s local match amount, to be properly reimbursed appropriately by the grantor within the allowable and reasonable timeframe. Condition/Finding: During our testing, we identified a $60,939 grant reimbursement that the City was entitled to but was not submitted for reimbursement nor included on applicable reports. Controls over preparing and submitting the reimbursement requests / reports to the grant administrator did not detect the oversight. The period of performance expired on April 30, 2021, and the grant reporting and administrative procedures were set to expire 120 days after the grant term. The City was able to receive the full $60,939 reimbursement in November 2021, but there was a risk that the grant could have been closed without the City receiving full reimbursement. Cause: The City?s control activities over cash management for grants were not designed in a manner to prevent and / or detect expenses eligible for reimbursement that were omitted from the monthly reimbursement reports. Effect: The financial statements, and the schedule of expenditures of federal awards, were materially misstated prior to adjusting entries proposed during the audit. Further, the City could have been denied reimbursement if the correction was not completed within an allowable timeframe. Recommendation: The City should update its procedures over cash management over grants to ensure that: 1) all eligible expenses are properly reimbursed, 2) all receivables and revenues are recorded into the correct reporting period, and 3) all expenses are reported and submitted for reimbursement within the allowable and reasonable timeframe to minimize the amount of time that lapses between the expenditure and reimbursement of City funds. View of Responsible Officials (Corrective Action): See corrective action plan.
Show full finding ▾Hide full finding ▴2021-002 - Compliance Finding over Period of Performance and Reporting Finding Type: Material weakness Programs: Community Development Block Grant (CFDA #14.228) Criteria: Federal award grant reimbursement revenues should be recorded in the same year the expense was incurred. The reimbursement forms should also include the City?s local match amount, to be properly reimbursed appropriately by the grantor within the allowable and reasonable timeframe. Condition/Finding: During our testing, we identified a $60,939 grant reimbursement that the City was entitled to but was not submitted for reimbursement nor included on applicable reports. Controls over preparing and submitting the reimbursement requests / reports to the grant administrator did not detect the oversight. The period of performance expired on April 30, 2021, and the grant reporting and administrative procedures were set to expire 120 days after the grant term. The City was able to receive the full $60,939 reimbursement in November 2021, but there was a risk that the grant could have been closed without the City receiving full reimbursement. Cause: The City?s control activities over cash management for grants were not designed in a manner to prevent and / or detect expenses eligible for reimbursement that were omitted from the monthly reimbursement reports. Effect: The financial statements, and the schedule of expenditures of federal awards, were materially misstated prior to adjusting entries proposed during the audit. Further, the City could have been denied reimbursement if the correction was not completed within an allowable timeframe. Recommendation: The City should update its procedures over cash management over grants to ensure that: 1) all eligible expenses are properly reimbursed, 2) all receivables and revenues are recorded into the correct reporting period, and 3) all expenses are reported and submitted for reimbursement within the allowable and reasonable timeframe to minimize the amount of time that lapses between the expenditure and reimbursement of City funds. View of Responsible Officials (Corrective Action): See corrective action plan.
Finding: 2021-002 - Compliance Finding over Period of Performance and Reporting Auditor Description of Condition and Effect: During our testing, we identified a $60,939 grant reimbursement that the City was entitled to but was not submitted for reimbursement nor included on applicable reports. Controls over preparing and submitting the reimbursement requests / reports to the grant administrator did not detect the oversight. The period of performance expired on April 30, 2021, and the grant reporting and administrative procedures were set to expire 120 days after the grant term. The City was able to receive the full $60,939 reimbursement in November 2021, but there was a risk that the grant could have been closed without the City receiving full reimbursement. The financial statements, and the schedule of expenditures of federal awards, were materially misstated prior to the adjustments that occurred during the audit. Auditor Recommendation: The City should update its procedures over cash management over grants to ensure that: 1) all eligible expenses are properly reimbursed, 2) all receivables and revenues are recorded into the correct reporting period, and 3) all expenses are reported and submitted for reimbursement within the allowable and reasonable timeframe to minimize the amount of time that lapses between the expenditure and reimbursement of City funds. Corrective Action: We agree with the finding and will be implementing a grant policy in FY2022. The grant policy provides for internal controls over federal grants including allowability of costs, review and recording of reimbursements, and reconciliation to the general ledger. Each department will be required to work with Finance on their grant applications and administration. Responsible Person: Karen Lancaster, Interim Finance Director or Finance Director, when hired Anticipated Completion Date: June 30, 2022
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 28, 2018 — management decision was due June 28, 2019.
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
FAC accepted this audit on January 26, 2017 — management decision was due July 26, 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.
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.
