Title: PASS-THROUGH AGENCIES:
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the County of Marquette, Michigan (the County) 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 (CFR) 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.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Negative amounts on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The County receives certain federal grants as sub-awards from non-federal entities. Pass-through grant numbers have been provided where available.
Title: AMOUNTS PASSED THROUGH TO SUBRECIPIENTS:
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the County of Marquette, Michigan (the County) 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 (CFR) 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.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Negative amounts on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Assistance
Listing
Number Program Title / Passed through to Amount
10.665 Schools and Roads – Grants to States
Skandia Township $1,738
Michigamme Township 3,551
Gwinn Area Community Schools 5,212
Republic-Michigamme Schools 10,653
Marquette Township 2
Marquette Area Public Schools 7
21,163
16.589 Marquette County Domestic Violence Victim Advocacy
Women’s Center, Inc. $28,990
28,990
20.600 Marquette County Traffic Enforcement
PT-23-06
Chocolay Township 11,512
Forsyth Township 8,893
Ishpeming City 9,640
Marquette City 4,889
Negaunee City 12,078
NMU Public Safety 8,342
55,354
PT-00-52
Chocolay Township 2,527
Forsyth Township 2,495
Ishpeming City 798
Marquette City 2,921
Negaunee City 1,815
NMU Public Safety 1,206
11,762
TOTAL PASSED THROUGH TO SUBRECIPIENTS $117,269
Title: ROAD COMMISSION:
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the County of Marquette, Michigan (the County) 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 (CFR) 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.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Negative amounts on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The County’s basic financial statements include the operations of the Marquette County Road Commission, a component unit, which expended $741,822 in federal awards for contracted projects and $600,000 in federal awards for negotiated projects which are not included in the County’s schedule of expenditures of federal awards during the year ended December 31, 2023. Our audit, described below, did not include the operations of Marquette County Road Commission, a component unit, because the component unit engaged other auditors to perform an audit of compliance.
Title: MEDICAL CARE FACILITY:
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the County of Marquette, Michigan (the County) 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 (CFR) 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.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Negative amounts on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
The County’s basic financial statements include the operations of the Marquette County Medical Care Facility, a component unit, which may have expended federal awards which are not included in the County’s schedule of expenditures of federal awards during the year ended December 31, 2023. Our audit, described below, did not include the operations of Marquette County Medical Care Facility, a component unit, because the component unit engaged other auditors to perform an audit of compliance.
Title: RECONCILIATION OF SEFA TO FINANCIAL STATEMENT AUDIT:
Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the County of Marquette, Michigan (the County) 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 (CFR) 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.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Negative amounts on the schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
De Minimis Rate Used: N
Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Total Federal Revenue Sources reported in the financial statements:
Governmental Funds – federal sources $2,043,363
Proprietary Funds – federal sources 11,193,111
Internal Service Funds – federal sources -
Component Unit – EDC – federal sources 199,379
Component Unit – Brownfield – federal sources 83,108
Reconciling items:
General Fund – National Forest PILT included with taxes 50,002
General Fund – state sources comingled with federal sources (72,685)
Health Department – federal sources comingled with state sources 1,703,193
Governmental Funds – federal sources comingled with state sources 1,243,306
Beneficiary relationship federal funds received (5,932)
Trust & Agency – federal sources 21,163
TOTAL FEDERAL AWARD EXPENDITURES REPORTED IN
THE SCHEDULE OF FEDERAL AWARDS $16,458,008