EIN: 386004868
UEI: MUN5FKTBJLQ5
Audited by: UHY LLP
Cognizant agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 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 13, 2026 (44 days from today).
What is a management decision? →Assistance Listing Number, Federal Agency, and Program Name: All major programs Federal Award Identification Number and Year: 2023 Finding Type – Material weakness over compliance Repeat Finding - Yes Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2023. Context – The County’s single audit was not completed prior to the due date of data collection form. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner. Effect – Data collection forms were not submitted on time. Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: All major programs Federal Award Identification Number and Year: 2023 Finding Type – Material weakness over compliance Repeat Finding - Yes Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2023. Context – The County’s single audit was not completed prior to the due date of data collection form. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner. Effect – Data collection forms were not submitted on time. Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
The County acknowledges the deficiency in internal controls over financial reporting. The transition to the Workday ERP system in 2023 resulted in delays and challenges in producing timely and accurate financial data. The County is strengthening reconciliation and review processes while continuing to refine system functionality and staff proficiency. Although the 2024 audit represents the first full year in the new system, some delays have continued. The County expects processes to stabilize and reporting timelines to improve, with full resolution anticipated in the 2025 audit cycle.
2022-004
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.558, Partnership, Accountability, Training, Hope (PATH) Federal Award Identification Number and Year: 2201MITANF & 2301MITANF Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for Reporting compliance, it was noted the client failed to submit the quarterly expenditures report for the period ended March 31, 2023 within the required time frame. Context – The required report was not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The report was submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.558, Partnership, Accountability, Training, Hope (PATH) Federal Award Identification Number and Year: 2201MITANF & 2301MITANF Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for Reporting compliance, it was noted the client failed to submit the quarterly expenditures report for the period ended March 31, 2023 within the required time frame. Context – The required report was not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The report was submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
The County acknowledges the deficiency related to ensuring expenditures charged to federal programs comply with allowable cost principles under Uniform Guidance. The transition to the Workday ERP system impacted established review processes and data availability. The County is strengthening internal controls by enhancing review and approval procedures and improving staff training. As system processes continue to be refined, compliance and documentation are expected to improve.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.568, Low-Income Home Energy Assistance Federal Award Identification Number and Year: E20230849-001, E2024242910-00, E20230808-00, E2024-1887-00 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for reporting compliance, it was noted the client failed to submit the monthly Statement of Expenditures for six months between two programs and the final Statement of Expenditures within the required time frame. Context – The required reports were not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The reports were submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.568, Low-Income Home Energy Assistance Federal Award Identification Number and Year: E20230849-001, E2024242910-00, E20230808-00, E2024-1887-00 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for reporting compliance, it was noted the client failed to submit the monthly Statement of Expenditures for six months between two programs and the final Statement of Expenditures within the required time frame. Context – The required reports were not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The reports were submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
The County acknowledges deficiencies related to the timeliness of federal reporting, including delays in the submission of required financial reports. Certain reports were not submitted within required timeframes due to challenges in obtaining timely and complete data, delays in completing reconciliations during and following the ERP transition, and the timing of required reporting templates provided by the grantor. The County is strengthening reporting procedures by improving coordination between departments, enhancing reconciliation processes, and reinforcing internal timelines for report preparation and review. As system functionality and staff familiarity continue to improve, reporting timeliness is expected to stabilize, with full resolution anticipated in the 2025 audit cycle.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.569, Community Services Block Grant Federal Award Identification Number and Year: E20234456-001, E20242464-001, E20230048-001, E20241850-001 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for reporting compliance, it was noted the client failed to submit the monthly Statement of Expenditures for four months and the final Statement of Expenditures within the required time frame. Context – The required reports were not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The reports were submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.569, Community Services Block Grant Federal Award Identification Number and Year: E20234456-001, E20242464-001, E20230048-001, E20241850-001 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for reporting compliance, it was noted the client failed to submit the monthly Statement of Expenditures for four months and the final Statement of Expenditures within the required time frame. Context – The required reports were not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Effect – The reports were submitted late. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
The County acknowledges delays in the preparation and submission of certain required federal reports, including Statements of Expenditures. These delays were attributable to data availability, process inefficiencies during the ERP transition period, and the timing in which the Statement of Expenditures template was provided by the grantor. In response, the County is improving internal workflows by enhancing coordination between program and finance staff, strengthening review procedures, and standardizing reporting processes. These actions are intended to improve both the accuracy and timeliness of reporting as processes continue to be refined within the system environment.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.568, Low-Income Home Energy Assistance Federal Award Identification Number and Year: E20230849-001, E2024242910-00, E20230808-00, E2024-1887-00 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per the State of Michigan’s Program Guidance, an eligible participant in the program must fill out the declaration of no income to certify that the participant does not have any income to declare at the date of apply for the program. Condition – The County could not provide the declaration of no income to support the eligibility requirement for 1 of 60 participant files selected for testing. Context – The participant self-declaration of no income was missing. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County neglected to obtain and or keep the required declaration. The participant’s file does not contain the required information. Effect – The eligibility criteria for one participant subject to our testing was not supported. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on a regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that required eligibility documentation is completed and maintained. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.568, Low-Income Home Energy Assistance Federal Award Identification Number and Year: E20230849-001, E2024242910-00, E20230808-00, E2024-1887-00 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – Per the State of Michigan’s Program Guidance, an eligible participant in the program must fill out the declaration of no income to certify that the participant does not have any income to declare at the date of apply for the program. Condition – The County could not provide the declaration of no income to support the eligibility requirement for 1 of 60 participant files selected for testing. Context – The participant self-declaration of no income was missing. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County neglected to obtain and or keep the required declaration. The participant’s file does not contain the required information. Effect – The eligibility criteria for one participant subject to our testing was not supported. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on a regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that required eligibility documentation is completed and maintained. View of Responsible Officials and Corrective Action Plan – Management agrees with finding. See corrective action plan.
The County acknowledges deficiencies related to the availability and completeness of supporting documentation for one federal program expenditures and reporting. In some instances, supporting documentation was not readily available at the time of review or required additional follow-up. The County is strengthening documentation and record retention practices, improving coordination with program staff, and reinforcing expectations for maintaining complete and timely supporting records. These actions are intended to ensure documentation is available to support reporting and compliance requirements.
FAC accepted this audit on December 27, 2024 — management decision was due June 27, 2025.
Assistance Listing Number, Federal Agency, and Program Name: All major programs Federal Award Identification Number and Year: 2022 Finding Type – Material weakness over compliance Repeat Finding - No Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022. Context – The County’s single audit was not completed prior to the due date of data collection form. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner. Effect – Data collection forms were not submitted on time. Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: All major programs Federal Award Identification Number and Year: 2022 Finding Type – Material weakness over compliance Repeat Finding - No Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended December 31, 2022. Context – The County’s single audit was not completed prior to the due date of data collection form. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County’s Schedule of Federal Awards was not prepared in a timely manner. Effect – Data collection forms were not submitted on time. Recommendation – We recommend that the County develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – The 2022 Single Audit was not completed within the required timeline primarily as a result of staff turnover and resource requirements surrounding the implementation of a new ERP system in 2023. New staff have been assigned to the preparation of the Schedule of Expenditures of Federal Awards (SEFA) beginning in 2023 and the new system went live in October 2023.
Vacant positions have been filled and new staff have been assigned to the task of preparing of the SEFA. In addition, the new ERP platform has been operational for 15 months, thereby streamlining the year-end closing process.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.600, Head Start Federal Award Identification Number and Year: 05CH010665-04-01, 2022 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – The County should have procedures in place to ensure reports are submitted in a timely manner. Condition – During our testing for Reporting, it was noted that 1 out of 5 reports selected for testing was submitted late. Context – The required report was not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County missed the submission date, and the missed submission was not noted until the following month. Effect – The report was submitted late. Recommendation – The County should implement procedures to ensure reports are submitted in a timely manner. View of Responsible Officials and Corrective Action Plan – The report in question is an annual report that was filed one month late. The late filing was due to staff turnover and new staff assigned the responsibility of filing the report only requesting access to one of the two portals necessary to file the report in a timely manner. Access to the second portal was provided after the due date of the report and, therefore, the cause has been corrected.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.600, Head Start Federal Award Identification Number and Year: 05CH010665-04-01, 2022 Finding Type – Significant deficiency in internal control over compliance Repeat Finding - No Criteria – The County should have procedures in place to ensure reports are submitted in a timely manner. Condition – During our testing for Reporting, it was noted that 1 out of 5 reports selected for testing was submitted late. Context – The required report was not submitted by the due date. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The County missed the submission date, and the missed submission was not noted until the following month. Effect – The report was submitted late. Recommendation – The County should implement procedures to ensure reports are submitted in a timely manner. View of Responsible Officials and Corrective Action Plan – The report in question is an annual report that was filed one month late. The late filing was due to staff turnover and new staff assigned the responsibility of filing the report only requesting access to one of the two portals necessary to file the report in a timely manner. Access to the second portal was provided after the due date of the report and, therefore, the cause has been corrected.
All staff members in the department that administers the grant in question that can file the report in question have now been provided proper acccess to the reporting portal.
FAC accepted this audit on February 9, 2023 — management decision was due August 9, 2023.
FAC accepted this audit on February 22, 2022 — management decision was due August 22, 2022.
CFDA Number, Federal Agency, and Program Name - CFDA 21.019, Department of Treasury, Coronavirus Relief Fund Federal Award Identification Number and Year - N/A Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 332 (a) all pass-through entities must endure that every subaward is clearly dentified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass through entity must provide the best information available to describe the Federal award and subaward. Required information includes: (1) federal award identification. (i) Subrecipient name (which must match the name associated with its unique entity identifier); (ii) Subrecipient's unique entity identifier; (iii) Federal Award Identification Number (FAIN); (iv) Federal Award Date of award to the recipient by the Federal agency; (v) Subaward Period of Performance Start and End Date; (vi) Subaward Budget Period Start and End Date; (vii) Amount of Federal Funds Obligated by this action by the pass-through entity to the subrecipient; (viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current financial obligation; (ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (x) Federal award project description, as required to be responsive to the Federal Funding Accountability and Transparency Act (FFATA); (xi) Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass through entity; (xii) Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement; (xiii) Identification of whether the award is R&D; and (xiv) Indirect cost rate for the Federal award (including if the de minimis rate is charged) Condition - The County did not include the required language in all the subrecipient agreements. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The County passed through approximately $15.9 million to 10 different subrecipients. In one instance it was noted that the County did not include all the required elements outlined in 2 CFR 200.332(a). Cause and Effect - The County was required to administer the award within a short period of time and as a result did not ensure that all subrecipient agreements consistently included the elements required under 2 CFR 200.332(a). Recommendation - Recommend the County ensure that the processes and controls related to subrecipient awardin process operate consistently. Views of Responsible Officials and Corrective Action Plan - OPEN
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - CFDA 21.019, Department of Treasury, Coronavirus Relief Fund Federal Award Identification Number and Year - N/A Pass-through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 332 (a) all pass-through entities must endure that every subaward is clearly dentified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass through entity must provide the best information available to describe the Federal award and subaward. Required information includes: (1) federal award identification. (i) Subrecipient name (which must match the name associated with its unique entity identifier); (ii) Subrecipient's unique entity identifier; (iii) Federal Award Identification Number (FAIN); (iv) Federal Award Date of award to the recipient by the Federal agency; (v) Subaward Period of Performance Start and End Date; (vi) Subaward Budget Period Start and End Date; (vii) Amount of Federal Funds Obligated by this action by the pass-through entity to the subrecipient; (viii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current financial obligation; (ix) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; (x) Federal award project description, as required to be responsive to the Federal Funding Accountability and Transparency Act (FFATA); (xi) Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass through entity; (xii) Assistance Listings number and Title; the pass-through entity must identify the dollar amount made available under each Federal award and the Assistance Listings Number at time of disbursement; (xiii) Identification of whether the award is R&D; and (xiv) Indirect cost rate for the Federal award (including if the de minimis rate is charged) Condition - The County did not include the required language in all the subrecipient agreements. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The County passed through approximately $15.9 million to 10 different subrecipients. In one instance it was noted that the County did not include all the required elements outlined in 2 CFR 200.332(a). Cause and Effect - The County was required to administer the award within a short period of time and as a result did not ensure that all subrecipient agreements consistently included the elements required under 2 CFR 200.332(a). Recommendation - Recommend the County ensure that the processes and controls related to subrecipient awardin process operate consistently. Views of Responsible Officials and Corrective Action Plan - OPEN
Condition: The county did not include the required language in all of the subrecipient agreements it had as part of the Coronavirus Relief Fund grant from U.S. Treasury. Planned Corrective Action: The specific instance of noncompliance in the 2020 single audit was the lack of a subrecipient agreement with one of the county?s component units, which was operated as a department of the primary government until 2009. Because of the unique relationship between the two organizations, management incorrectly concluded that the component unit was not a subrecipient and, therefore, a subrecipient agreement was not executed. County management will continue to review grant relationships for subrecipient criteria and ensure that all subrecipient relationships are properly documented with an agreement which includes all required elements as described in 2 CFR 332(a). Contact Person Responsible for Corrective Action: Steve Adair, Deputy Finance Director Anticipated Completion Date: 3/31/2022
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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 →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
