FAC Explorer

Audit 16412

FY End
2022-12-31
Total Expended
$2.97M
Findings
2
Programs
23
Organization: Iron County (MI)
Year: 2022 Accepted: 2023-08-14
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12225 2022-002 Significant Deficiency - I
588667 2022-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.25M Yes 1
15.226 Payments in Lieu of Taxes $401,909 - 0
10.665 Schools and Roads - Grants to States $174,096 - 0
93.889 National Bioterrorism Hospital Preparedness Program $113,429 - 0
84.181 Special Education-Grants for Infants and Families $112,963 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $89,305 - 0
93.788 Opioid Str $69,249 - 0
93.217 Family Planning_services $62,186 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $53,845 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $45,618 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $42,316 - 0
93.268 Immunization Cooperative Agreements $40,225 - 0
93.778 Medical Assistance Program $35,094 - 0
93.563 Child Support Enforcement $11,318 - 0
97.067 Homeland Security Grant Program $10,554 - 0
97.042 Emergency Management Performance Grants $8,602 - 0
97.012 Boating Safety Financial Assistance $6,189 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $3,752 - 0
10.704 Law Enforcement Agreements $3,037 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $1,808 - 0
93.994 Maternal and Child Health Services Block Grant to the States $1,770 - 0
10.556 Special Milk Program for Children $598 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $429 - 0

Contacts

Name Title Type
FGKYGLWC3UE9 Melanie Camps Auditee
9068750614 Scott Sternhagen, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Countys 2022 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedules of expenditures of federal awards for the County are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).The schedules of expenditures of federal awards include all federal awards of the County and the Dickinson Iron County Health Department. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. The Countys reporting entity is defined in Note 1 of the Countys Financial Statements. The Countys financial statements include the operations of the Iron County Road Commission and the Iron County Medical Care Facility discretely presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2022, as the entities were separately audited.
Title: Oversight Agencies Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Countys 2022 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The federal oversight agency for the County is as follows:Federal U.S. Department of Agriculture
Title: Pass-Through Entities Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the Countys 2022 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The pass-through grantors number represents the Countys provider I.D. number. Such other I.D. numbers were not available.The County did not act as a pass-through agent for any federal monies.

Finding Details

Finding 2022-002
2022-002 - Federal Grants Management - Procurement Policy Federal Agency: Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: Michigan Department of Treasury Award Period: March 1, 2021 ? December 31, 2024 Type of Finding: Significant deficiency in internal control over compliance, other matters. Criteria or Specific Requirement 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The County did not perform a search for suspension and debarment for vendors the County initiated procurement transactions in excess of $25,000. Questioned Costs None Context There were six transaction that exceeded the $25,000 covered transaction threshold during the granting period and the sample size was five. During our testing, it was noted on three of the five items tested that Iron County, Michigan was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. The sample was a statistically valid sample. Cause The County was not aware of the requirements under suspension and debarment. Effect The County could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation We recommend the County use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions There is no disagreement with the audit finding.
Finding 2022-002
2022-002 - Federal Grants Management - Procurement Policy Federal Agency: Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: Michigan Department of Treasury Award Period: March 1, 2021 ? December 31, 2024 Type of Finding: Significant deficiency in internal control over compliance, other matters. Criteria or Specific Requirement 2 CFR Section 200.214 requires non-federal entities to follow suspension and debarment regulations outlined in 2 CFR part 180. When a nonfederal entity enters into a covered transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The County did not perform a search for suspension and debarment for vendors the County initiated procurement transactions in excess of $25,000. Questioned Costs None Context There were six transaction that exceeded the $25,000 covered transaction threshold during the granting period and the sample size was five. During our testing, it was noted on three of the five items tested that Iron County, Michigan was not reviewing vendors prior to entering into a contract with a vendor to ensure the vendor was not on the suspended or debarred vendor list maintained by the General Services Administration. The sample was a statistically valid sample. Cause The County was not aware of the requirements under suspension and debarment. Effect The County could contract with a vendor that has been suspended or debarred from receiving federal funds. Recommendation We recommend the County use sam.gov or the ELPS listing to review clients at the beginning of the year or before a transaction is incurred in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Actions There is no disagreement with the audit finding.