FAC Explorer

Audit 317267

FY End
2023-12-31
Total Expended
$3.63M
Findings
2
Programs
6
Organization: Dickinson County (MI)
Year: 2023 Accepted: 2024-08-15
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481170 2023-003 Material Weakness - L
1057612 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $2.14M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.09M Yes 0
97.067 Homeland Security Grant Program $193,011 - 0
93.563 Child Support Enforcement $55,138 - 0
97.090 Law Enforcement Officer Reimbursement Agreement Program $16,890 - 0
97.012 Boating Safety Financial Assistance $4,000 - 0

Contacts

Name Title Type
FEAPS9JN6AY8 Brian Bousley Auditee
9067742573 Scott Sternhagen 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 County’s 2023 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 County has elected to charge a de minimis rate of 10% of modified total costs. 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 County’s reporting entity is defined in Note 1 of the County’s Financial Statements. The County’s financial statements include the operations of the Dickinson County Road Commission as a discretely presented component unit, which received federal awards that are not included in the Schedule for the year ended December 31, 2023, as the entity was 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 County’s 2023 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 County has elected to charge a de minimis rate of 10% of modified total costs. The federal oversight agency for the County is as follows: Federal – U.S. Department of Transportation
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 County’s 2023 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 County has elected to charge a de minimis rate of 10% of modified total costs. The pass-through grantor’s number represents the County’s 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.
Title: FEDERAL REVENUE RECONCILIATION 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 County’s 2023 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 County has elected to charge a de minimis rate of 10% of modified total costs. Federal revenus Per Governmental Fund Financial Statements: $1,686,299 Federal Expenditures per Schedule of Expenditures and Federal Awards: $3,627,192 Difference: ($1,940,893) Recolciling Items: Federal Revenues Reported in the Fund Financial Statements as Unavailable: $1,940,893

Finding Details

Finding 2023-003
2023-003 Federal Grants Management - Procurement Policy – Suspension and Debarment 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: Material Weakness in Internal Control over Compliance and Other Matter 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: During our testing, it was noted on both items tested that Dickinson 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. 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. Repeat Finding: Repeat of Finding 2022-003 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: There is no disagreement with the audit finding.
Finding 2023-003
2023-003 Federal Grants Management - Procurement Policy – Suspension and Debarment 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: Material Weakness in Internal Control over Compliance and Other Matter 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: During our testing, it was noted on both items tested that Dickinson 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. 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. Repeat Finding: Repeat of Finding 2022-003 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: There is no disagreement with the audit finding.