EIN: 386005819
UEI: KKVDAK6JGJ96
Audited by: Clark Schaefer Hackett
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 20, 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 January 20, 2027 (144 days from today).
What is a management decision? →FAC accepted this audit on July 2, 2025 — management decision was due January 2, 2026.
FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
Assistance Listing, Federal Agency, and Program Name - 93.493, Congressional Directives Federal Award Identification Number and Year - 2023 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - The Uniform Guidance requires organizations to properly reflect federal expenditures in the schedule of expenditures of federal awards (SEFA), as determined by 2 CFR 200.502. Condition - The total amount of expenditures originally reported on the SEFA excluded $1,024,472 of expenditures related to the Congressional Directives program. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - All of the expenditures that were incurred related to the Congressional Directives program were originally excluded from the SEFA. The adjustment resulted in an additional major program. Although the SEFA was originally incorrect, the SEFA was corrected after this error was noted by the auditor. Cause and Effect - Internal control procedures over determining the correct amount of expenditures to record on the SEFA did not operate effectively. This resulted in an adjustment to the schedule of expenditures of federal awards. Recommendation - Internal control procedures should continue to be enforced to ensure the proper expenditures are reported in the schedule of federal awards. Views of Responsible Officials and Corrective Action Plan - Livingston County, Michigan will implement a review process going forward to ensure all expenses fall within the grant period.
Show full finding ▾Hide full finding ▴Assistance Listing, Federal Agency, and Program Name - 93.493, Congressional Directives Federal Award Identification Number and Year - 2023 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - The Uniform Guidance requires organizations to properly reflect federal expenditures in the schedule of expenditures of federal awards (SEFA), as determined by 2 CFR 200.502. Condition - The total amount of expenditures originally reported on the SEFA excluded $1,024,472 of expenditures related to the Congressional Directives program. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - All of the expenditures that were incurred related to the Congressional Directives program were originally excluded from the SEFA. The adjustment resulted in an additional major program. Although the SEFA was originally incorrect, the SEFA was corrected after this error was noted by the auditor. Cause and Effect - Internal control procedures over determining the correct amount of expenditures to record on the SEFA did not operate effectively. This resulted in an adjustment to the schedule of expenditures of federal awards. Recommendation - Internal control procedures should continue to be enforced to ensure the proper expenditures are reported in the schedule of federal awards. Views of Responsible Officials and Corrective Action Plan - Livingston County, Michigan will implement a review process going forward to ensure all expenses fall within the grant period.
Condition: The total amount of expenditures originally reported on the SEFA excluded $1,024,472 of expenditures related to the Congressional Directives program. Planned Corrective Action: Livingston County will implement a review process going forward to ensure all expenses are included on the SEFA. Contact person responsible for corrective action: Cynthia Arbanas, Deputy County Administrator Anticipated Completion Date: 12/31/2024
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
FAC accepted this audit on July 10, 2022 — management decision was due January 10, 2023.
CFDA Number, Federal Agency, and Program Name - 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year - 2021 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - The Uniform Guidance requires organizations to properly reflect federal expenditures in the schedule of expenditures of federal awards (SEFA) as determined by 2 CFR 200.502. Condition - The total amount of expenditures originally reported on the SEFA included $37,173 of expenditures that did not fall within the period of performance for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Expenditures that were outside the period of performance for the Coronavirus State and Local Fiscal Recovery Funds was were originally reported on the SEFA. The adjustment to the total expenditures on the SEFA did not change the Type A or Type B thresholds, nor did it result in a change in major program determination. Although the SEFA was originally incorrect, the SEFA was corrected after this error was noted by the auditor. Cause and Effect - Internal control procedures over determining the correct amount of expenditures to record on the SEFA did not operate effectively. This resulted in an adjustment to the schedule of expenditures of federal awards. Recommendation - Internal control procedures should continue to be enforced to ensure the proper expenditures are reported in the schedule of federal awards. Views of Responsible Officials and Corrective Action Plan - Livingston County will implement a review process going forward to ensure all expenses fall within the grant period.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - 21.027, COVID 19 Coronavirus State and Local Fiscal Recovery Funds Federal Award Identification Number and Year - 2021 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - The Uniform Guidance requires organizations to properly reflect federal expenditures in the schedule of expenditures of federal awards (SEFA) as determined by 2 CFR 200.502. Condition - The total amount of expenditures originally reported on the SEFA included $37,173 of expenditures that did not fall within the period of performance for the Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - Expenditures that were outside the period of performance for the Coronavirus State and Local Fiscal Recovery Funds was were originally reported on the SEFA. The adjustment to the total expenditures on the SEFA did not change the Type A or Type B thresholds, nor did it result in a change in major program determination. Although the SEFA was originally incorrect, the SEFA was corrected after this error was noted by the auditor. Cause and Effect - Internal control procedures over determining the correct amount of expenditures to record on the SEFA did not operate effectively. This resulted in an adjustment to the schedule of expenditures of federal awards. Recommendation - Internal control procedures should continue to be enforced to ensure the proper expenditures are reported in the schedule of federal awards. Views of Responsible Officials and Corrective Action Plan - Livingston County will implement a review process going forward to ensure all expenses fall within the grant period.
Finding Number: 2021-001 Condition: The total amount of expenditures originally reported on the SEFA included $37,173 of expenditures that did not fall within the period of performance for the Coronavirus State and Local Fiscal Recovery Funds. Planned Corrective Action: Livingston County will implement a review process going forward to ensure all expenses fall within the grant period. Contact person responsible for corrective action: Cynthia Arbanas, Financial Officer Anticipated Completion Date: 06/22/2022
CFDA Number, Federal Agency, and Program Name - 93.323 COVID 19 Epidemiology and Laboratory Capacity for Infectious Diseases, and 93.268 COVID 19 COVID Immunization Federal Award Identification Number and Year - 2021 Pass through Entity - State of Michigan Department of Health & Human Services Finding Type - Material weakness Repeat Finding - No Criteria - The Uniform Guidance requires organizations to properly reflect federal expenditures in the schedule of expenditures of federal awards (SEFA) as determined by 2 CFR 200.502. Condition - The total amount of expenditures originally reported on the SEFA excluded $151,523 of expenditures related to Epidemiology and Laboratory Capacity for Infectious Diseases (ALN #93.323) and $229,317 for COVID immunization (ALN #93.268). Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The County originally excluded funds passed through Michigan Department of Health and Human Services that were received after year end that related to 2021 expenditures from the SEFA. The adjustment to the total expenditures on the SEFA did not change the Type A or Type B thresholds, nor did it result in a change in major program determination. Although the SEFA was originally incorrect, the SEFA was corrected after this error was noted by the auditor. Cause and Effect - Internal control procedures over determining the correct amount of expenditures to record on the SEFA did not operate effectively. This resulted in an adjustment to the schedule of expenditures of federal awards. Recommendation - Internal control procedures should continue to be enforced to ensure the proper expenditures are reported in the schedule of federal awards. Views of Responsible Officials and Planned Corrective Actions - Livingston County will implement a review process going forward to ensure all federal grant expenditures are reported on the SEFA.
Show full finding ▾Hide full finding ▴CFDA Number, Federal Agency, and Program Name - 93.323 COVID 19 Epidemiology and Laboratory Capacity for Infectious Diseases, and 93.268 COVID 19 COVID Immunization Federal Award Identification Number and Year - 2021 Pass through Entity - State of Michigan Department of Health & Human Services Finding Type - Material weakness Repeat Finding - No Criteria - The Uniform Guidance requires organizations to properly reflect federal expenditures in the schedule of expenditures of federal awards (SEFA) as determined by 2 CFR 200.502. Condition - The total amount of expenditures originally reported on the SEFA excluded $151,523 of expenditures related to Epidemiology and Laboratory Capacity for Infectious Diseases (ALN #93.323) and $229,317 for COVID immunization (ALN #93.268). Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The County originally excluded funds passed through Michigan Department of Health and Human Services that were received after year end that related to 2021 expenditures from the SEFA. The adjustment to the total expenditures on the SEFA did not change the Type A or Type B thresholds, nor did it result in a change in major program determination. Although the SEFA was originally incorrect, the SEFA was corrected after this error was noted by the auditor. Cause and Effect - Internal control procedures over determining the correct amount of expenditures to record on the SEFA did not operate effectively. This resulted in an adjustment to the schedule of expenditures of federal awards. Recommendation - Internal control procedures should continue to be enforced to ensure the proper expenditures are reported in the schedule of federal awards. Views of Responsible Officials and Planned Corrective Actions - Livingston County will implement a review process going forward to ensure all federal grant expenditures are reported on the SEFA.
Finding Number: 2021-002 Condition: The total amount of expenditures originally reported on the SEFA excluded $151,523 of expenditures related to Epidemiology and Laboratory Capacity for Infectious Diseases (ALN #93.323) and $229,317 for COVID immunization (ALN #93.268). Planned Corrective Action: Livingston County will implement a review process going forward to ensure all federal grant expenditures are reported on the SEFA. Contact person responsible for corrective action: Cynthia Arbanas, Financial Officer Anticipated Completion Date: 06/22/2022
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on June 16, 2020 — management decision was due December 16, 2020.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on June 19, 2018 — management decision was due December 19, 2018.
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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