FAC Explorer

Audit 321508

FY End
2023-12-31
Total Expended
$27.74M
Findings
2
Programs
32
Organization: Livingston County, Michigan (MI)
Year: 2023 Accepted: 2024-09-27
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498801 2023-001 Material Weakness - L
1075243 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $18.47M Yes 0
93.493 Congressional Directives $1.02M Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $417,409 - 0
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $380,078 - 0
93.563 Child Support Enforcement $224,417 - 0
93.069 Public Health Emergency Preparedness $218,835 - 0
93.268 Covid-19 - Immunization Cooperative Agreements $125,741 - 0
20.507 Federal Transit_formula Grants $60,807 - 0
93.658 Foster Care_title IV-E $56,051 - 0
97.042 Emergency Management Performance Grants $41,744 - 0
93.778 Medical Assistance Program $33,434 - 0
20.600 State and Community Highway Safety $31,167 - 0
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $30,915 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $25,000 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $23,798 - 0
97.067 Homeland Security Grant Program $20,887 - 0
16.922 Equitable Sharing Program $20,417 - 0
20.106 Airport Improvement Program $18,865 - 0
93.991 Preventive Health and Health Services Block Grant $18,750 - 0
16.585 Drug Court Discretionary Grant Program $16,630 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $15,328 - 0
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $13,864 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $12,859 - 0
97.012 Boating Safety Financial Assistance $10,100 - 0
93.994 Maternal and Child Health Services Block Grant to the States $8,745 - 0
93.788 Opioid Str $8,237 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,500 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $3,584 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $3,512 - 0
93.268 Immunization Cooperative Agreements $2,577 - 0
16.824 Emergency Law Enforcement Assistance Grant $1,825 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $454 - 0

Contacts

Name Title Type
KKVDAK6JGJ96 Cindy Arbanas Auditee
5175463520 William Brickey 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 Livingston County, Michigan (the “County”) 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 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 in the Schedule are reported on the same basis of accounting as the financial statements. 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 County has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - 93.493, Congressional Directives Federal Award Identification Number and Year - 2023 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - The Uniform Guidance requires organizations to properly reflect federal expenditures in the schedule of expenditures of federal awards (SEFA), as determined by 2 CFR 200.502. Condition - The total amount of expenditures originally reported on the SEFA excluded $1,024,472 of expenditures related to the Congressional Directives program. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - All of the expenditures that were incurred related to the Congressional Directives program were originally excluded from the SEFA. The adjustment resulted in an additional major program. Although the SEFA was originally incorrect, the SEFA was corrected after this error was noted by the auditor. Cause and Effect - Internal control procedures over determining the correct amount of expenditures to record on the SEFA did not operate effectively. This resulted in an adjustment to the schedule of expenditures of federal awards. Recommendation - Internal control procedures should continue to be enforced to ensure the proper expenditures are reported in the schedule of federal awards. Views of Responsible Officials and Corrective Action Plan - Livingston County, Michigan will implement a review process going forward to ensure all expenses fall within the grant period.
Finding 2023-001
Assistance Listing, Federal Agency, and Program Name - 93.493, Congressional Directives Federal Award Identification Number and Year - 2023 Pass through Entity - N/A Finding Type - Material weakness Repeat Finding - No Criteria - The Uniform Guidance requires organizations to properly reflect federal expenditures in the schedule of expenditures of federal awards (SEFA), as determined by 2 CFR 200.502. Condition - The total amount of expenditures originally reported on the SEFA excluded $1,024,472 of expenditures related to the Congressional Directives program. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - All of the expenditures that were incurred related to the Congressional Directives program were originally excluded from the SEFA. The adjustment resulted in an additional major program. Although the SEFA was originally incorrect, the SEFA was corrected after this error was noted by the auditor. Cause and Effect - Internal control procedures over determining the correct amount of expenditures to record on the SEFA did not operate effectively. This resulted in an adjustment to the schedule of expenditures of federal awards. Recommendation - Internal control procedures should continue to be enforced to ensure the proper expenditures are reported in the schedule of federal awards. Views of Responsible Officials and Corrective Action Plan - Livingston County, Michigan will implement a review process going forward to ensure all expenses fall within the grant period.