EIN: 454135256
UEI: MSCNWG2ZM1N9
Audited by: PLANTE & MORAN, PLLC
Oversight agency: 84 [Department of Education]
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 31, 2025. 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 July 1, 2026 (64 days ago).
What is a management decision? →FAC accepted this audit on February 27, 2025 — management decision was due August 27, 2025.
Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster, 93.226, Research on Healthcare Costs, Quality and Outcomes Federal Award Identification Number and Year - Various Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 2 CFR 200.313(d)(2), a physical inventory of the property must be conducted and the results must be reconciled with the property records at least once every two years. Condition - The University did not complete a physical inventory of the property within the last two years. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The University did not complete a physical inventory of the property within the last two years. Cause and Effect - Policies in place did not include a control to ensure a physical inventory of property is completed at least once every two years. Recommendation - The University should implement controls to ensure a physical inventory of property is completed at least once every two years. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the report created, perform a physical inventory of all equipment purchased with federal awards. Save physical inventory records with images and locations with company records.
Show full finding ▾Hide full finding ▴Assistance Listing, Federal Agency, and Program Name - Research and Development Cluster, 93.226, Research on Healthcare Costs, Quality and Outcomes Federal Award Identification Number and Year - Various Pass-through Entity - N/A Finding Type - Significant deficiency Repeat Finding - No Criteria - According to 2 CFR 200.313(d)(2), a physical inventory of the property must be conducted and the results must be reconciled with the property records at least once every two years. Condition - The University did not complete a physical inventory of the property within the last two years. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The University did not complete a physical inventory of the property within the last two years. Cause and Effect - Policies in place did not include a control to ensure a physical inventory of property is completed at least once every two years. Recommendation - The University should implement controls to ensure a physical inventory of property is completed at least once every two years. Views of Responsible Officials and Corrective Action Plan - Management agrees with the finding. During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the report created, perform a physical inventory of all equipment purchased with federal awards. Save physical inventory records with images and locations with company records.
Condition: The University did not complete a physical inventory of the property within the last two years. Planned Corrective Action: During the 3rd calendar quarter each year, create a report of externally funded equipment purchases. Sometime within the nine months ending June 30th and using the report created, perform a physical inventory of all equipment purchased with federal awards. Save physical inventory records with images and locations with company records. Contact person responsible for corrective action: Amy Smitchols, Senior Director of Finance and Accounting Anticipated Completion Date: 02/07/2025
FAC accepted this audit on February 14, 2024 — management decision was due August 14, 2024.
FAC accepted this audit on November 22, 2022 — management decision was due May 22, 2023.
FAC accepted this audit on March 15, 2022 — management decision was due September 15, 2022.
FAC accepted this audit on December 7, 2020 — management decision was due June 7, 2021.
FAC accepted this audit on November 17, 2019 — management decision was due May 17, 2020.
FAC accepted this audit on October 23, 2018 — management decision was due April 23, 2019.
FAC accepted this audit on December 13, 2017 — management decision was due June 13, 2018.
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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