EIN: 386005798
UEI: ZXB1UQJNUT73
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2020. 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 December 29, 2020 (2063 days ago).
What is a management decision? →Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Program. Child Support Enforcement (CFDA# 93.563); U.S. Department of Health and Human Services; Passed through the Michigan Department of Health and Human Services; Project numbers CSFOC17-46001 and CSPA17-46002. Criteria. Uniform Guidance requires the County to support payroll charged to federal cost objectives with adequate documentation that costs are reasonable for the services rendered and conform to the written policy established by the entity. The County's system of internal control requires that personnel activity reports be completed for employees who split their time between multiple cost objectives, and semi-annual payroll certifications for those charged to a single federal cost objective. Personnel activity reports must reflect an after-the-fact distribution of the actual activity of each employee, account for the total activity of each employee, and be prepared at least monthly to coincide with one or more pay periods. Condition. The County uses both the 100% certification and personnel activity report methods for supporting payroll charged to federal cost objectives. The personnel activity reports used for Friend of the Court employees are daily time logs that are summarized for reporting and allocation of costs by a third party vendor. The personnel activity report completed by one employee did not agree to the time charged on the summary report for one of the 40 transactions selected for testing. Cause. This condition appears to be the result of an error by the County's third party vendor during the process of summarizing personnel activity reports. Effect. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County review the process for accumulating and summarizing time and effort with its new third party vendor to minimize the likelihood of errors in the reporting process. View of Responsible Officials. Management will work with our departments and our third party vendor to establish a stronger internal control process and review for these payroll charges.
Show full finding ▾Hide full finding ▴Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Program. Child Support Enforcement (CFDA# 93.563); U.S. Department of Health and Human Services; Passed through the Michigan Department of Health and Human Services; Project numbers CSFOC17-46001 and CSPA17-46002. Criteria. Uniform Guidance requires the County to support payroll charged to federal cost objectives with adequate documentation that costs are reasonable for the services rendered and conform to the written policy established by the entity. The County's system of internal control requires that personnel activity reports be completed for employees who split their time between multiple cost objectives, and semi-annual payroll certifications for those charged to a single federal cost objective. Personnel activity reports must reflect an after-the-fact distribution of the actual activity of each employee, account for the total activity of each employee, and be prepared at least monthly to coincide with one or more pay periods. Condition. The County uses both the 100% certification and personnel activity report methods for supporting payroll charged to federal cost objectives. The personnel activity reports used for Friend of the Court employees are daily time logs that are summarized for reporting and allocation of costs by a third party vendor. The personnel activity report completed by one employee did not agree to the time charged on the summary report for one of the 40 transactions selected for testing. Cause. This condition appears to be the result of an error by the County's third party vendor during the process of summarizing personnel activity reports. Effect. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County review the process for accumulating and summarizing time and effort with its new third party vendor to minimize the likelihood of errors in the reporting process. View of Responsible Officials. Management will work with our departments and our third party vendor to establish a stronger internal control process and review for these payroll charges.
Finding: 2019-004 ? Allowable Costs/Cost Principles ? Payroll Charges (Repeated from Prior Year) Auditor Description of Condition and Effect: The County uses both the 100% certification and personnel activity report methods for supporting payroll charged to federal cost objectives. The personnel activity reports used for Friend of the Court employees are daily time logs that are summarized for reporting and allocation of costs by a third party vendor. The personnel activity report completed by one employee did not agree to the time charged on the summary report for one of the 40 transactions selected for testing. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the County review the process for accumulating and summarizing time and effort with its new third party vendor to minimize the likelihood of errors in the reporting process. Corrective Action: Management will work with our departments and our third party vendor to establish a stronger internal control process and review for these payroll charges. Responsible Person: Finance Director Anticipated Completion Date: December 31, 2020
2018-002
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
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