EIN: 461377563
UEI: G4WEMMHF1WM5
Audited by: Roslund, Prestage & Company, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 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 December 24, 2026 (111 days from today).
What is a management decision? →FAC accepted this audit on July 3, 2025 — management decision was due January 3, 2026.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
The CMHSP was unable to provide supporting documentation for some expenses charged to the grants. Cause/Effect: In previous years, the process to charge injectable supplies expenses to the grant was to allocate these expenses from Health Center program to the grant through a journal entry. During fiscal year 2023, the cost of injectable supplies paid through the Health Center program decreased significantly. However, when journal entries were prepared, a review of actual costs was not done to ensure that the expenses allocated through the journal entry were supported by appropriate documentation. Therefore, some costs charged to the grant for injectable supplies exceeded amounts that were supported by appropriate documentation. Approximately $241,151 of injectable supplies expenses charged to the grant were not supported by appropriate documentation (i.e.: invoices). Context: These unsupported injectable supplies expenses could have been completely replaced with allowable payroll and related fringe benefit expenses. Recommendation: We recommend that the CMHSP establish internal controls to ensure that all expenses charged to the grant are supported with appropriate documentation. Management’s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2023-001 – ACTIVITIES ALLOWED OR UNALLOWED and ALLOWABLE COSTS/COST PRINCIPLES Type: Material Weakness in Internal Control Program: Health Center Cluster (ALN 93.224) Criteria: As detailed by 2 CFR 200.402, “The total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits.” Condition: The CMHSP was unable to provide supporting documentation for some expenses charged to the grants. Cause/Effect: In previous years, the process to charge injectable supplies expenses to the grant was to allocate these expenses from Health Center program to the grant through a journal entry. During fiscal year 2023, the cost of injectable supplies paid through the Health Center program decreased significantly. However, when journal entries were prepared, a review of actual costs was not done to ensure that the expenses allocated through the journal entry were supported by appropriate documentation. Therefore, some costs charged to the grant for injectable supplies exceeded amounts that were supported by appropriate documentation. Approximately $241,151 of injectable supplies expenses charged to the grant were not supported by appropriate documentation (i.e.: invoices). Context: These unsupported injectable supplies expenses could have been completely replaced with allowable payroll and related fringe benefit expenses. Recommendation: We recommend that the CMHSP establish internal controls to ensure that all expenses charged to the grant are supported with appropriate documentation. Management’s Resp: We are in agreement with this finding.
Finding 2023-001: Activities Allowed or Unallowed and Allowable Cost/Cost Principles Description of Finding: Material Weakness in Internal Control – CMHSP unable to provide supporting documentation for some expenses charged to the grant. Corrective Action: GHS agrees with the finding and that there were sufficient costs in other cost centers, allowable by the budget submitted to HRSA, to replace the unsupported expenses. We also acknowledge the fact that the controls in place were not effectively applied to identify the issue prior to the single audit testing began. GHS has already taken steps to eliminate the risk of such an issue in the future by automating the coding process through the payroll system and increasing the number of reviewers of grant related expenditures on a monthly basis. The following steps have been put in place for future years: • Once the grant budget has been approved by the Board of Directors and submitted to HRSA, staff allocated to the grant will be coded in the payroll system directly to the grant cost center. • Any other costs included in the submitted grant budget will be directly coded to that cost center as incurred on a monthly basis as well. • A review of the costs assigned to the grant cost center will be completed, comparing the actual costs each month to allocated monthly budgeted amount that was approved and submitted to HRSA. • This review will be done by the accounting manager responsible for grant reporting as well as the accounting manager responsible for the FQHC financial reporting as a whole. The Executive Director of the FQHC and the CFO will provide the final review of the monthly expenditures charged to the grant. • Any questions or needed changes will be communicated to the grant accountant for explanation or modification each month. Name of Contact Person: Glen Chipman, CFO 1040 W Bristol Rd Flint, MI 48732 810-496-5487 gchipman@genhs.org Projected Completion Date: The above outlined steps have been put in place as of 6/15/2024 and will be reviewed periodically for continued compliance.
Expenditures charged to the grant were not authorized in the grant budget. Criteria: As detailed by 2 CFR 200.402, “The total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits.” Cause: Management’s misunderstanding of costs allowed under this grant. Effect: Costs were charged to the grant in excess of approved budgets. Context: Amounts expended for 1 of 3 grant categories exceeded the approved budget for that category. Recommendation: We recommend that the CMHSP review all grant agreements to gain a thorough understanding of allowable costs and then establish internal controls to assure that only allowable costs are charged to the grant. Management’s Resp: We are in agreement with this finding.
Show full finding ▾Hide full finding ▴Finding 2023-002 – ACTIVITIES ALLOWED OR UNALLOWED and ALLOWABLE COSTS/COST PRINCIPLES Type: Significant Deficiency in Internal Control / Noncompliance Program: Health Center Cluster (ALN 93.224) Condition: Expenditures charged to the grant were not authorized in the grant budget. Criteria: As detailed by 2 CFR 200.402, “The total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits.” Cause: Management’s misunderstanding of costs allowed under this grant. Effect: Costs were charged to the grant in excess of approved budgets. Context: Amounts expended for 1 of 3 grant categories exceeded the approved budget for that category. Recommendation: We recommend that the CMHSP review all grant agreements to gain a thorough understanding of allowable costs and then establish internal controls to assure that only allowable costs are charged to the grant. Management’s Resp: We are in agreement with this finding.
Finding 2023-002: Activities Allowed or Unallowed and Allowable Cost/Cost Principles Description of Finding: Significant Deficiency in Internal Control/Noncompliance – Expenditures charged to the grant were not authorized in the grant budget. Corrective Action: GHS agrees with the finding and the recommendation. GHS grant reporting staff will do a detailed review of all grant agreements to obtain a thorough understanding of allowable costs in the grant budget. Then the following steps will be taken to ensure compliance: • Once the grant budget has been approved by the Board of Directors and submitted to HRSA, staff allocated to the grant will be coded in the payroll system directly to the grant cost center. • Any other costs included in the submitted grant budget will be directly coded to that cost center as incurred on a monthly basis as well. • A review of the costs assigned to the grant cost center will be completed, comparing the actual costs each month to allocated monthly budgeted amount that was approved and submitted to HRSA. • This review will be done by the accounting manager responsible for grant reporting as well as the accounting manager responsible for the FQHC financial reporting as a whole. The Executive Director of the FQHC and the CFO will provide the final review of the monthly expenditures charged to the grant. • Any questions or needed changes will be communicated to the grant accountant for explanation or modification each month. Name of Contact Person: Glen Chipman, CFO 1040 W Bristol Rd Flint, MI 48732 810-496-5487 gchipman@genhs.org Projected Completion Date: The above outlined steps have been put in place as of 6/15/2024 and will be reviewed periodically for continued efficiency.
FAC accepted this audit on April 23, 2023 — management decision was due October 23, 2023.
FAC accepted this audit on April 18, 2022 — management decision was due October 18, 2022.
FAC accepted this audit on June 1, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on June 2, 2020 — management decision was due December 2, 2020.
2019-001 ? Special Tests and Provisions Information on Federal Program ? Continuum of Care Program (CFDA #14.267); U.S. Department of Housing and Urban Development; Passed through the Metro Community Development and Michigan Department of Health and Human Services; Project numbers MI0149L5F051709, MI0447L5F05170804, and MI0155L5F051710. Criteria ? The Continuum of Care Program regulations for Leasing, 24 CFR 578.49, states the requirement in (b)(1) Leasing structures. When grants are used to pay rent for all or part of a structure or structures, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent paid may not exceed rents currently being charged by the same owner for comparable unassisted space. Condition ? Genesee Health System negotiates the rent paid for housing units used in the Continuum of Care Program. Although the program manages to stay under the HUD-published fair market rent (FMR) rates, the Authority does not comply with federal requirements that require three comparable units to be priced out and documented in the file to meet the rent reasonableness test for the area. During our testing over lease agreements, we noted the following exceptions: ? Nine of ten instances of reviewing lease agreements where support of comparison of rental amounts with comparative rates were not provided. Cause ? The Authority believes they receive a reasonable rate for housing that is substantially better or has greater square footage, and this allows the Authority to build strong relationships with the Landlords that they have worked with for years. Effect or Potential Effect ? Noncompliance with program rules governing rent reasonableness comparison test. Questioned Costs ? N/A Context ? We tested a sample of ten items and found nine exceptions as noted in the condition. This is a condition identified per review of the Authority?s compliance with specified requirements using a statistically valid sample. Repeat Finding - This is not a repeat finding from prior year. Recommendation - We recommend that the Authority adopt a policy to implement the comparison of three rental rates in the area to comply with federal regulations. Views of Responsible Officials ? Working in conjunction with Metro Community Development, the Authority has adopted a policy for comparing three area rental rates to ensure compliance with federal regulations.
Show full finding ▾Hide full finding ▴2019-001 ? Special Tests and Provisions Information on Federal Program ? Continuum of Care Program (CFDA #14.267); U.S. Department of Housing and Urban Development; Passed through the Metro Community Development and Michigan Department of Health and Human Services; Project numbers MI0149L5F051709, MI0447L5F05170804, and MI0155L5F051710. Criteria ? The Continuum of Care Program regulations for Leasing, 24 CFR 578.49, states the requirement in (b)(1) Leasing structures. When grants are used to pay rent for all or part of a structure or structures, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent paid may not exceed rents currently being charged by the same owner for comparable unassisted space. Condition ? Genesee Health System negotiates the rent paid for housing units used in the Continuum of Care Program. Although the program manages to stay under the HUD-published fair market rent (FMR) rates, the Authority does not comply with federal requirements that require three comparable units to be priced out and documented in the file to meet the rent reasonableness test for the area. During our testing over lease agreements, we noted the following exceptions: ? Nine of ten instances of reviewing lease agreements where support of comparison of rental amounts with comparative rates were not provided. Cause ? The Authority believes they receive a reasonable rate for housing that is substantially better or has greater square footage, and this allows the Authority to build strong relationships with the Landlords that they have worked with for years. Effect or Potential Effect ? Noncompliance with program rules governing rent reasonableness comparison test. Questioned Costs ? N/A Context ? We tested a sample of ten items and found nine exceptions as noted in the condition. This is a condition identified per review of the Authority?s compliance with specified requirements using a statistically valid sample. Repeat Finding - This is not a repeat finding from prior year. Recommendation - We recommend that the Authority adopt a policy to implement the comparison of three rental rates in the area to comply with federal regulations. Views of Responsible Officials ? Working in conjunction with Metro Community Development, the Authority has adopted a policy for comparing three area rental rates to ensure compliance with federal regulations.
In response to the audit finding of not consistently obtaining rent reasonableness comparisons for all rents paid for housing units used in the Continuum of Care Program, Genesee Health System (GHS), working in conjunction with Metro Community Development, has adopted HUD's policy relating to rent reasonableness. GHS has also implemented the use of the MSHDA rent reasonableness form for obtaining such comparisons. This will put GHS in compliance with 24 CFR 578.49 in the Continuum of Care Program regulations for leasing structures. Because the HUD audit finding and response was completed so late in the 2019 fiscal year, these procedures were not consistently followed until the 2020 fiscal year.
FAC accepted this audit on April 7, 2019 — management decision was due October 7, 2019.
FAC accepted this audit on June 20, 2018 — management decision was due December 20, 2018.
FAC accepted this audit on March 16, 2017 — management decision was due September 16, 2017.
GSA_MIGRATION
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