FAC Explorer

Audit 28432

FY End
2022-12-31
Total Expended
$4.46M
Findings
2
Programs
19
Organization: Ionia County (MI)
Year: 2022 Accepted: 2023-07-02
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
25777 2022-003 Significant Deficiency - I
602219 2022-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.34M Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $354,031 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $205,630 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $176,470 - 0
93.276 Drug-Free Communities Support Program Grants $119,087 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $110,000 - 0
93.069 Public Health Emergency Preparedness $108,801 - 0
93.563 Child Support Enforcement $95,533 - 0
93.268 Immunization Cooperative Agreements $70,397 - 0
93.053 Nutrition Services Incentive Program $59,074 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $44,196 - 0
93.994 Maternal and Child Health Services Block Grant to the States $35,806 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $30,951 - 0
97.047 Pre-Disaster Mitigation $22,641 - 0
93.778 Medical Assistance Program $20,660 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $13,982 - 0
97.042 Emergency Management Performance Grants $11,831 - 0
97.012 Boating Safety Financial Assistance $4,500 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $2,961 - 0

Contacts

Name Title Type
VVZDLA7H4EC5 Timothy Dame Auditee
6165275300 Paul Matz, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Ionia County, Michigan (the County) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is 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). Because the Schedule presents 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.Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
2022-003 ? Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficency in Interal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. View of Responsible Officials. The County will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred.
Finding 2022-003
2022-003 ? Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficency in Interal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. View of Responsible Officials. The County will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred.