FAC Explorer

Audit 309349

FY End
2023-09-30
Total Expended
$1.47M
Findings
2
Programs
16
Organization: County of Crawford, Michigan (MI)
Year: 2023 Accepted: 2024-06-20
Auditor: Gabridge & CO Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401297 2023-002 Material Weakness - B
977739 2023-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $614,831 Yes 1
93.563 Child Support Enforcement $285,671 - 0
97.067 Homeland Security Grant Program $193,007 - 0
10.665 Schools and Roads - Grants to States $70,214 - 0
93.658 Foster Care_title IV-E $28,347 - 0
93.053 Nutrition Services Incentive Program $23,868 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $19,030 - 0
93.778 Medical Assistance Program $15,695 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $10,507 - 0
16.607 Bulletproof Vest Partnership Program $8,657 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $7,900 - 0
93.324 State Health Insurance Assistance Program $7,900 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $3,700 - 0
97.024 Emergency Food and Shelter National Board Program $2,451 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,259 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $250 - 0

Contacts

Name Title Type
U1RRBNMUTMH9 Paul Compo Auditee
9893443202 Joe Verlin Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the County of Crawford (the “County”) under programs of the federal government for the year ended September 30, 2023. 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. The County’s reporting entity is defined in Note 1 of the County’s Audited Financial Statements. The County’s financial statements include the operations of the Crawford County Road Commission, which received federal awards that are not included in the Schedule for the year ended September 30, 2023, as the Crawford County Road Commission was separately audited.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. For purposes of charging indirect costs to federal awards, the County has not elected to use the 10% de minimis cost rate as permitted by §200.414 of the Uniform Guidance.
Title: NOTE 3 - RECONCILIATION TO THE FINANCIAL STATEMENTS Accounting Policies: 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: n/a The County’s governmental funds reported total federal sources revenue of $1,458,458 during the year ended September 30, 2023. The County’s component units reported total federal sources revenue of $10,507. The total amount of $1,468,965 reconciles with the total federal expenditures from the schedule.

Finding Details

Finding 2023-002
Internal Control Finding Over Allowable/Unallowable Activities and Costs Finding Type: Material Weakness Programs: Coronavirus State and Local Fiscal Recovery Funds (Assistance listing number 21.027) Criteria: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. Condition/Finding: During our testing, all invoices tested did not have evidence they were reviewed to ensure they were for an allowable activity and cost. Cause: This condition is a result of the County not having tangible evidence that invoices are reviewed and in line with the allowable activities and costs of the grant. Effect: As a result of this condition, the County is exposed to an increased risk of having ineligible expenditures. Recommendation: The County should adjust their procedures to ensure there is tangible evidence expenditures are being reviewed to ensure they are in line with grant requirements.
Finding 2023-002
Internal Control Finding Over Allowable/Unallowable Activities and Costs Finding Type: Material Weakness Programs: Coronavirus State and Local Fiscal Recovery Funds (Assistance listing number 21.027) Criteria: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. Condition/Finding: During our testing, all invoices tested did not have evidence they were reviewed to ensure they were for an allowable activity and cost. Cause: This condition is a result of the County not having tangible evidence that invoices are reviewed and in line with the allowable activities and costs of the grant. Effect: As a result of this condition, the County is exposed to an increased risk of having ineligible expenditures. Recommendation: The County should adjust their procedures to ensure there is tangible evidence expenditures are being reviewed to ensure they are in line with grant requirements.