FAC Explorer

Audit 315895

FY End
2023-12-31
Total Expended
$9.33M
Findings
2
Programs
24
Organization: Midland County (MI)
Year: 2023 Accepted: 2024-07-25
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479400 2023-001 - - M
1055842 2023-001 - - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.61M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $188,280 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $148,804 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $110,609 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $87,501 - 0
11.469 Congressionally Identified Awards and Projects $67,409 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $53,742 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $36,300 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $34,368 - 0
97.067 Homeland Security Grant Program $33,119 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $32,267 - 0
93.069 Public Health Emergency Preparedness $30,174 - 0
93.563 Child Support Enforcement $26,071 Yes 0
93.788 Opioid Str $25,358 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $24,642 - 0
97.042 Emergency Management Performance Grants $10,405 - 0
93.217 Family Planning_services $5,380 - 0
16.606 State Criminal Alien Assistance Program $4,979 - 0
10.555 National School Lunch Program $3,500 - 0
10.553 School Breakfast Program $2,800 - 0
93.268 Immunization Cooperative Agreements $2,481 - 0
93.994 Maternal and Child Health Services Block Grant to the States $2,200 - 0
93.778 Medical Assistance Program $1,777 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $620 - 0

Contacts

Name Title Type
MRNXAVTDBK97 Tiffany Eddy Auditee
9898326786 Doug Deeter 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 Midland County, Michigan (the County) under programs of the federal government for the year ended December 31, 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 Annual Comprehensive Financial Report. The County's financial statements include the operations of the Midland County Road Commission discretely presented component unit, which received federal awards that are not included in the Schedule for the year ended December 31, 2023, as this entity was separately audited. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting, which is described in Note 1 to the County's Annual Comprehensive Financial Report. Such expenditures are recognized following the cost principles contained in 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: For purposes of charging indirect costs to federal awards, the County has elected not to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance.

Finding Details

Finding 2023-001
Finding Type. Immaterial Noncompliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (CSLFRF); U.S. Department of Treasury; ALN 21.027. Criteria. CSLFRF grant recipients are required to file quartlerly reports that include period-to-date and cumulative expenditures. Condition. During our audit We noted a variance of between amounts report on the quarterly reports and amounts reported on the schedule of expenditures of federal awards (SEFA) over the life of the grant. This variance appears to be related to the expenditure of interest earned on advanced funds and thus is not reportable on the SEFA and should not be included in the quarterly reporting. Cause. This condition was caused by management oversight in not understanding fully the applicable reporting requirements. Effect. As a result of this condition, the County did not fully comply with the requirements of the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding, inasmuch as the reporting was deemed to be inaccurate, not the financial records. Recommendation. We recommend that the County reconcile quarterly reporting with amounts reported on previous SEFA's. View of Responsible Officials. The County's system of internal control detected this error prior to commencement of audit procedures for 2023 and was corrected during the grant reporting process for the quarter ended March 31, 2024.
Finding 2023-001
Finding Type. Immaterial Noncompliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (CSLFRF); U.S. Department of Treasury; ALN 21.027. Criteria. CSLFRF grant recipients are required to file quartlerly reports that include period-to-date and cumulative expenditures. Condition. During our audit We noted a variance of between amounts report on the quarterly reports and amounts reported on the schedule of expenditures of federal awards (SEFA) over the life of the grant. This variance appears to be related to the expenditure of interest earned on advanced funds and thus is not reportable on the SEFA and should not be included in the quarterly reporting. Cause. This condition was caused by management oversight in not understanding fully the applicable reporting requirements. Effect. As a result of this condition, the County did not fully comply with the requirements of the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding, inasmuch as the reporting was deemed to be inaccurate, not the financial records. Recommendation. We recommend that the County reconcile quarterly reporting with amounts reported on previous SEFA's. View of Responsible Officials. The County's system of internal control detected this error prior to commencement of audit procedures for 2023 and was corrected during the grant reporting process for the quarter ended March 31, 2024.