FAC Explorer

Audit 320209

FY End
2023-12-31
Total Expended
$1.47M
Findings
6
Programs
5
Organization: Huron-Clinton Metropolitan Authority (MI)
Year: 2023 Accepted: 2024-09-20
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497440 2023-004 Material Weakness - C
497441 2023-004 Material Weakness - C
497442 2023-005 Material Weakness - I
1073882 2023-004 Material Weakness - C
1073883 2023-004 Material Weakness - C
1073884 2023-005 Material Weakness - I

Programs

ALN Program Spent Major Findings
66.469 Great Lakes Program $200,219 - 0
11.463 Habitat Conservation $199,635 Yes 2
10.664 Cooperative Forestry Assistance $19,798 - 0
66.460 Nonpoint Source Implementation Grants $10,000 - 0
15.916 Outdoor Recreation_acquisition, Development and Planning $907 - 0

Contacts

Name Title Type
D2FMNK5P4BW7 Amy McMillan Auditee
8104946046 David Helisek 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 Huron-Clinton Metropolitan Authority (the “Authority”) under programs of the federal government for the year ended December 31, 2023. The information in the 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 (the “Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority Expenditures reported in the Schedule are reported on the accrual basis of accounting (GAAP). Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The pass through entity identifying numbers are presented where available. The Authority has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: Y Rate Explanation: The Authority has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
Assistance Listing Number, Federal Agency, and Program Name 11.463, U.S. Department of Commerce, Habitat Conservation, Implementing Priority Fish Habitat Restoration Projects of GLFC Lake Committees and Great Lakes Commission Lake Erie Metropark NOAA Federal Award Identification Number and Year NA18NMF4630293 and NA22NMF4630144 Pass through Entity Great Lakes Commission and Great Lakes Fishieries Commission Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Non federal entities must establish written procedures to implement the requirements of 2 CFR 200.305 for cash management. Condition Controls in place were not adequate to ensure the Authority had written procedures around cash management. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context During cash management testing, we noted no formal written procedures were in place. Cause and Effect The Authority did not have written procedures around cash management established. As a result, formal cash management procedures are not established, which could result in a possible noncompliance. Recommendation We recommend the Authority put established written procedures in place that follow requirements in 2 CFR 200.305. Views of Responsible Officials and Corrective Action Plan The Authority will establish written procedures in place that follow requirements in 2 CFR 200.305.
Finding 2023-004
Assistance Listing Number, Federal Agency, and Program Name 11.463, U.S. Department of Commerce, Habitat Conservation, Implementing Priority Fish Habitat Restoration Projects of GLFC Lake Committees and Great Lakes Commission Lake Erie Metropark NOAA Federal Award Identification Number and Year NA18NMF4630293 and NA22NMF4630144 Pass through Entity Great Lakes Commission and Great Lakes Fishieries Commission Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Non federal entities must establish written procedures to implement the requirements of 2 CFR 200.305 for cash management. Condition Controls in place were not adequate to ensure the Authority had written procedures around cash management. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context During cash management testing, we noted no formal written procedures were in place. Cause and Effect The Authority did not have written procedures around cash management established. As a result, formal cash management procedures are not established, which could result in a possible noncompliance. Recommendation We recommend the Authority put established written procedures in place that follow requirements in 2 CFR 200.305. Views of Responsible Officials and Corrective Action Plan The Authority will establish written procedures in place that follow requirements in 2 CFR 200.305.
Finding 2023-005
Assistance Listing Number, Federal Agency, and Program Name 11.463, U.S. Department of Commerce, Habitat Conservation, Implementing Priority Fish Habitat Restoration Projects of GLFC Lake Committees Federal Award Identification Number and Year NA22NMF4630144 Pass through Entity Great Lakes Fishieries Commission Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Entities should have controls in place to ensure that entities they plan to enter into a covered transaction with are not suspended or debarred, as identified in 2 CFR 200.212 and 200.318. Condition Controls in place were not adequate to ensure support for suspension and debarment check was retained. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context During procurement testing, we identified one contract where support for suspension and debarment check was not able to be provided. Cause and Effect The Authority did not retain their suspension and debarment check. As a result, the Authority was not able to provide proper supporting documentation that they complied with checking SAM.gov for contract entered into. Recommendation We recommend the Authority put controls in place to ensure support for suspension and debarment checks are retained in contractor files. Views of Responsible Officials and Planned Corrective Actions The Authority will put controls in place to require the retention of support for suspension and debarment checks.
Finding 2023-004
Assistance Listing Number, Federal Agency, and Program Name 11.463, U.S. Department of Commerce, Habitat Conservation, Implementing Priority Fish Habitat Restoration Projects of GLFC Lake Committees and Great Lakes Commission Lake Erie Metropark NOAA Federal Award Identification Number and Year NA18NMF4630293 and NA22NMF4630144 Pass through Entity Great Lakes Commission and Great Lakes Fishieries Commission Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Non federal entities must establish written procedures to implement the requirements of 2 CFR 200.305 for cash management. Condition Controls in place were not adequate to ensure the Authority had written procedures around cash management. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context During cash management testing, we noted no formal written procedures were in place. Cause and Effect The Authority did not have written procedures around cash management established. As a result, formal cash management procedures are not established, which could result in a possible noncompliance. Recommendation We recommend the Authority put established written procedures in place that follow requirements in 2 CFR 200.305. Views of Responsible Officials and Corrective Action Plan The Authority will establish written procedures in place that follow requirements in 2 CFR 200.305.
Finding 2023-004
Assistance Listing Number, Federal Agency, and Program Name 11.463, U.S. Department of Commerce, Habitat Conservation, Implementing Priority Fish Habitat Restoration Projects of GLFC Lake Committees and Great Lakes Commission Lake Erie Metropark NOAA Federal Award Identification Number and Year NA18NMF4630293 and NA22NMF4630144 Pass through Entity Great Lakes Commission and Great Lakes Fishieries Commission Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Non federal entities must establish written procedures to implement the requirements of 2 CFR 200.305 for cash management. Condition Controls in place were not adequate to ensure the Authority had written procedures around cash management. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context During cash management testing, we noted no formal written procedures were in place. Cause and Effect The Authority did not have written procedures around cash management established. As a result, formal cash management procedures are not established, which could result in a possible noncompliance. Recommendation We recommend the Authority put established written procedures in place that follow requirements in 2 CFR 200.305. Views of Responsible Officials and Corrective Action Plan The Authority will establish written procedures in place that follow requirements in 2 CFR 200.305.
Finding 2023-005
Assistance Listing Number, Federal Agency, and Program Name 11.463, U.S. Department of Commerce, Habitat Conservation, Implementing Priority Fish Habitat Restoration Projects of GLFC Lake Committees Federal Award Identification Number and Year NA22NMF4630144 Pass through Entity Great Lakes Fishieries Commission Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria Entities should have controls in place to ensure that entities they plan to enter into a covered transaction with are not suspended or debarred, as identified in 2 CFR 200.212 and 200.318. Condition Controls in place were not adequate to ensure support for suspension and debarment check was retained. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context During procurement testing, we identified one contract where support for suspension and debarment check was not able to be provided. Cause and Effect The Authority did not retain their suspension and debarment check. As a result, the Authority was not able to provide proper supporting documentation that they complied with checking SAM.gov for contract entered into. Recommendation We recommend the Authority put controls in place to ensure support for suspension and debarment checks are retained in contractor files. Views of Responsible Officials and Planned Corrective Actions The Authority will put controls in place to require the retention of support for suspension and debarment checks.