EIN: 386114020
UEI: NBMEH8TNHMU1
Audited by: Yeo and Yeo, PC
Oversight agency: 97 [Department of Homeland Security]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 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 August 9, 2026 (38 days ago).
What is a management decision? →FAC accepted this audit on February 8, 2023 — management decision was due August 8, 2023.
We noted that for 14 out of 40 payroll transactions tested for the Shuttered Venue Operators Grant the Center could not properly support pay rates. This included a total of 9 employees that did not have proper pay rate support. Questioned Costs: Not required to be reported. Cause and Effect: The Center is not retaining approve pay rate forms in all employee files. Management was not able to support the pay rates for 9 employees.Recommendation: We recommend that management retain approved pay rate forms in each employee file. Changes made to rates should also be documented in employee files and approved by the appropriate level of management. This will ensure that employees are being paid properly. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Program Information: AL #59.075 Shuttered Venue Operators Grant, U.S. Small Business Administration. Criteria: The federal procurement policy requires salary and hourly rates be properly supported by contracts. Condition: We noted that for 14 out of 40 payroll transactions tested for the Shuttered Venue Operators Grant the Center could not properly support pay rates. This included a total of 9 employees that did not have proper pay rate support. Questioned Costs: Not required to be reported. Cause and Effect: The Center is not retaining approve pay rate forms in all employee files. Management was not able to support the pay rates for 9 employees.Recommendation: We recommend that management retain approved pay rate forms in each employee file. Changes made to rates should also be documented in employee files and approved by the appropriate level of management. This will ensure that employees are being paid properly. View of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See attached corrective action plan.
Corrective Action Plan Information: Finding Number: 2022-001. Finding: Significant Deficiency - Insufficient Pay Rate Support. Significant Deficiency and Noncompliance - Allowable Costs. Corrective Action Taken or To Be Taken: All pay rate changes; including but not limited to changes to position, increases or new hires are to be processed on an approved hard copy Pay Rate Change form that is signed and completed by HR, Approving Supervisor/Manager/Director, and employee. Form is then retained in each individual employee folder by Human Resources in physical and electronic form. Anticipated Completion Date: 02/01/2023. Agency Contact Responsible for Corrective: Action: Midland Center for the Arts, Name: Jo Ann Euashka, Title: Finance Manager, Address: 1801 W. St Andrews Rd., City, State, Zip Code: Midland, MI 48640, Email: euashka@midlandcenter.org, and Phone Number: 989-631-5930 ext. 1604.
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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