EIN: 386004836
UEI: JZRDKMJRNKK4
Audited by: Gabridge & Company PLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 26, 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 February 26, 2027 (180 days from today).
What is a management decision? →FAC accepted this audit on July 28, 2025 — management decision was due January 28, 2026.
FAC accepted this audit on April 8, 2025 — management decision was due October 8, 2025.
2024-001 - Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities (repeat finding) Finding Type: Significant deficiency, internal controls over federal award. Programs: Formula Grants for Rural Areas and Tribal Transit Program (Assistance Listing #20.509) Criteria: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Condition/Finding: Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. Cause: The Transit’s internal control policies were not followed and therefore caused payroll expenses to not have documented review and authorization. Effect: As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the Transit ensure documented proof of review and authorization by management of all expenses. View of Responsible Officials (Corrective Action): See corrective action plan.
Show full finding ▾Hide full finding ▴2024-001 - Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities (repeat finding) Finding Type: Significant deficiency, internal controls over federal award. Programs: Formula Grants for Rural Areas and Tribal Transit Program (Assistance Listing #20.509) Criteria: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Condition/Finding: Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. Cause: The Transit’s internal control policies were not followed and therefore caused payroll expenses to not have documented review and authorization. Effect: As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the Transit ensure documented proof of review and authorization by management of all expenses. View of Responsible Officials (Corrective Action): See corrective action plan.
March 25, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Barry County Transit’s Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding: 2024-001 – Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Auditor Recommendation: We recommend that the Transit ensures policies and procedures are followed to provide documented proof of review by management over key transactions such as payroll. Corrective Action: We concur with the finding and management will work to show documented review over payroll transactions. Responsible Person: Mary Bassett – Director Signature Anticipated Completion Date: September 30, 2025
2023-001
FAC accepted this audit on July 2, 2024 — management decision was due January 2, 2025.
FAC accepted this audit on May 13, 2024 — management decision was due November 13, 2024.
Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Finding Type: Significant deficiency, internal controls over federal award. Programs: Formula Grants for Rural Areas and Tribal Transit Program (Assistance Listing #20.509) Criteria: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Condition/Finding: Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. Cause: The Transit’s internal control policies were not followed and therefore caused payroll expenses to not have documented review and authorization. Effect: As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the Transit ensure documented proof of review and authorization by management of all expenses.
Show full finding ▾Hide full finding ▴Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Finding Type: Significant deficiency, internal controls over federal award. Programs: Formula Grants for Rural Areas and Tribal Transit Program (Assistance Listing #20.509) Criteria: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Condition/Finding: Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. Cause: The Transit’s internal control policies were not followed and therefore caused payroll expenses to not have documented review and authorization. Effect: As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the Transit ensure documented proof of review and authorization by management of all expenses.
Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Auditor Recommendation: We recommend that the Transit ensures policies and procedures are followed to provide documented proof of review by management over key transactions such as payroll. Corrective Action: We concur with the finding and management will work to show documented review over payroll transactions.
FAC accepted this audit on August 27, 2023 — management decision was due February 27, 2024.
FAC accepted this audit on August 8, 2022 — management decision was due February 8, 2023.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
2021-001 - Internal Control Over Federal Awards ? Allowability of Costs and Allowable Activities Finding Type: Material weakness, internal controls over federal award. Programs: Formula Grants for Rural Areas and Tribal Transit Program (Assistance Listing #20.509) Criteria: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Condition/Finding: Three of the 40 accounts payable expense vouchers that were selected for testing didn?t not have documentation showing that an individual with knowledge of the transaction reviewed the invoice to: 1) verify that it was necessary and reasonable for the performance of the federal award, 2) verify that it was accurate in amount, 3) authorize the voucher for payment, or 4) document the appropriate general ledger code for posting. Cause: The Transit?s internal control policies need to be updated to clearly state documented authorization for vouchers is required prior to initiating payment. Effect: As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the Transit update and clarify its policies and procedures to require documented proof of review and authorization by management of all expense vouchers prior to the issuance of checks.
Show full finding ▾Hide full finding ▴2021-001 - Internal Control Over Federal Awards ? Allowability of Costs and Allowable Activities Finding Type: Material weakness, internal controls over federal award. Programs: Formula Grants for Rural Areas and Tribal Transit Program (Assistance Listing #20.509) Criteria: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Condition/Finding: Three of the 40 accounts payable expense vouchers that were selected for testing didn?t not have documentation showing that an individual with knowledge of the transaction reviewed the invoice to: 1) verify that it was necessary and reasonable for the performance of the federal award, 2) verify that it was accurate in amount, 3) authorize the voucher for payment, or 4) document the appropriate general ledger code for posting. Cause: The Transit?s internal control policies need to be updated to clearly state documented authorization for vouchers is required prior to initiating payment. Effect: As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend that the Transit update and clarify its policies and procedures to require documented proof of review and authorization by management of all expense vouchers prior to the issuance of checks.
CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the internal control finding, as noted in the Barry County Transit, Michigan?s (the ?Transit?) Single Audit report for the year ended September 30, 2021, and the corrective action to be completed: Finding: 2021-001 - Material weakness, internal controls over federal award. Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Three of the 40 accounts payable expense vouchers that were selected for testing didn?t not have documentation showing that an individual with knowledge of the transaction reviewed the invoice to: 1) verify that it was necessary and reasonable for the performance of the federal award, 2) verify that it was accurate in amount, 3) authorize the voucher for payment, or 4) document the appropriate general ledger code for posting. Auditor Recommendation: We recommend that the Transit update and clarify its policies and procedures to require documented proof of review and authorization by management of all expense vouchers prior to the issuance of checks. Corrective Action: We agree with the finding and will update and clarify our policies and implement new systematic review tools as protections against the payment of unsigned vouchers. Responsible Person: Bill Voigt, Director Anticipated Completion Date: March 31, 2022
FAC accepted this audit on August 18, 2021 — management decision was due February 18, 2022.
FAC accepted this audit on March 31, 2021 — management decision was due October 1, 2021.
FAC accepted this audit on June 21, 2020 — management decision was due December 21, 2020.
FAC accepted this audit on July 14, 2019 — management decision was due January 14, 2020.
FAC accepted this audit on June 19, 2018 — management decision was due December 19, 2018.
FAC accepted this audit on June 27, 2017 — management decision was due December 27, 2017.
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