EIN: 386006890
UEI: JL8YL7QGJA64
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 66 [Environmental Protection Agency]
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 10, 2024. 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 10, 2025 (453 days ago).
What is a management decision? →FAC accepted this audit on February 13, 2024 — management decision was due August 13, 2024.
Assistance Listing Number. Federal Agency, and Program Name - ALN 66.458, U.S. Environmental Protection Agency, Clean Water State Revolving Fund (CWSRF) ALN 21.027, U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year - ALN 21.027 - SLFRP0127, program year 2021 Pass-through Entity - ALN 66.458 - EGLE ALN 21.027-EGLE Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.510(b): The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with § 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass-through entities to make the schedule easier to use. Condition - The schedule of expenditures of federal awards (SEFA) was incomplete and inaccurate. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - In fiscal year 2023, the City expended approximately $1.5 million of federal funding. The funding was received by various departments within the City from several federal and nonfederal entities. The City accumulates the financial data and other required information to complete the SEFA. Adjustments to correct the SEFA were required as follows: - $69,880 of expenditures was removed from the SEFA provided to the auditors by the City related to ALN 66.458 - $295,000 of expenditures was added to the SEFA provided to the auditors by the City related to ALN 21.027 Cause and Effect - Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: - $69,880 of expenditures was removed from ALN 66.458; as a result, CWSRF was overstated. - $295,000 of expenditures was added to ALN 21.027; as a result, CSLFRF was understated, impacting major program determination. These errors have been corrected on the SEFA. Recommendation - The City should implement a process to ensure the SEFA is complete and accurate by thoroughly reviewing agreements for grants received and reconciling the SEFA to a final trial balance prior to the start of the audit. Views of Responsible Officials and Corrective Action Plan - We are implementing a procedure whereby the controller’s office receives copies of all contracts to ensure all reporting requirements are met and financial deliverables are completed according to the schedules.
Show full finding ▾Hide full finding ▴Assistance Listing Number. Federal Agency, and Program Name - ALN 66.458, U.S. Environmental Protection Agency, Clean Water State Revolving Fund (CWSRF) ALN 21.027, U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Federal Award Identification Number and Year - ALN 21.027 - SLFRP0127, program year 2021 Pass-through Entity - ALN 66.458 - EGLE ALN 21.027-EGLE Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.510(b): The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements, which must include the total federal awards expended determined in accordance with § 200.502. While not required, the auditee may choose to provide information requested by federal awarding agencies and pass-through entities to make the schedule easier to use. Condition - The schedule of expenditures of federal awards (SEFA) was incomplete and inaccurate. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - In fiscal year 2023, the City expended approximately $1.5 million of federal funding. The funding was received by various departments within the City from several federal and nonfederal entities. The City accumulates the financial data and other required information to complete the SEFA. Adjustments to correct the SEFA were required as follows: - $69,880 of expenditures was removed from the SEFA provided to the auditors by the City related to ALN 66.458 - $295,000 of expenditures was added to the SEFA provided to the auditors by the City related to ALN 21.027 Cause and Effect - Controls in place did not ensure the SEFA was complete and accurate, and, as a result, the errors had the following impact: - $69,880 of expenditures was removed from ALN 66.458; as a result, CWSRF was overstated. - $295,000 of expenditures was added to ALN 21.027; as a result, CSLFRF was understated, impacting major program determination. These errors have been corrected on the SEFA. Recommendation - The City should implement a process to ensure the SEFA is complete and accurate by thoroughly reviewing agreements for grants received and reconciling the SEFA to a final trial balance prior to the start of the audit. Views of Responsible Officials and Corrective Action Plan - We are implementing a procedure whereby the controller’s office receives copies of all contracts to ensure all reporting requirements are met and financial deliverables are completed according to the schedules.
Condition: The schedule of expenditures of federal awards (SEFA) was not complete and accurate. Planned Corrective Action: The City will be implementing a procedure whereby the Controller’s Office receives copies of all contracts to ensure all reporting requirements are met and financial deliverables are completed according to the schedules. Contact person responsible for corrective action: Brandy Ruth Anticipated Completion Date: June 2024
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
FAC accepted this audit on December 8, 2021 — management decision was due June 8, 2022.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
FAC accepted this audit on November 20, 2018 — management decision was due May 20, 2019.
FAC accepted this audit on November 20, 2017 — management decision was due May 20, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 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.
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