FAC Explorer

Audit 327007

FY End
2024-03-31
Total Expended
$970,727
Findings
2
Programs
1
Organization: Bellevue Fire Control Board (MI)
Year: 2024 Accepted: 2024-11-01
Auditor: Siegfried Crandall PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504474 2024-002 Significant Deficiency - I
1080916 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
97.044 Assistance to Firefighters Grant $970,727 Yes 1

Contacts

Name Title Type
PPC7BEEX9SX8 Jacob Jackson Auditee
2697633262 Steve Bryer Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Authority’s financial statements. 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. De Minimis Rate Used: N Rate Explanation: The Board has not elected to use the 10 percent de minimus cost rate as allowed under the Uniform Guidance. All costs for this grant were direct costs. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Bellevue Community Fire Control Board (the Board) under programs of the federal government for the year ended March 31, 2024. 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Board, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Board.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Authority’s financial statements. 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. De Minimis Rate Used: N Rate Explanation: The Board has not elected to use the 10 percent de minimus cost rate as allowed under the Uniform Guidance. All costs for this grant were direct costs. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Board’s financial statements. 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.
Title: INDIRECT COST RATES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Authority’s financial statements. 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. De Minimis Rate Used: N Rate Explanation: The Board has not elected to use the 10 percent de minimus cost rate as allowed under the Uniform Guidance. All costs for this grant were direct costs. The Board has not elected to use the 10 percent de minimus cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Criteria: Per procurement standards contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards (Uniform Guidance) Subpart D ‐ Post Federal Award Requirements Section 200.318, “nonfederal entities must use its own documented procurement procedures which reflect applicable State, local and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in this part.” Condition: The Board had appropriate procedures for procurement to conform to the requirements in the Uniform Guidance but did not have its policy in a written form. Cause: The Board’s internal controls over updating its policies for new regulations did not ensure a written procurement policy was in place in a timely manner. Effect: The Board’s procurement policy was not updated in a written form to conform to the new requirements of the Uniform Guidance. Auditor’s Recommendation We recommend management update its procurement policy to conform to the new requirements of the Uniform Guidance and implement monitoring procedures to ensure that policies conform with new regulations in a timely manner. Management Response: Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2024-002
Criteria: Per procurement standards contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirement for Federal Awards (Uniform Guidance) Subpart D ‐ Post Federal Award Requirements Section 200.318, “nonfederal entities must use its own documented procurement procedures which reflect applicable State, local and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in this part.” Condition: The Board had appropriate procedures for procurement to conform to the requirements in the Uniform Guidance but did not have its policy in a written form. Cause: The Board’s internal controls over updating its policies for new regulations did not ensure a written procurement policy was in place in a timely manner. Effect: The Board’s procurement policy was not updated in a written form to conform to the new requirements of the Uniform Guidance. Auditor’s Recommendation We recommend management update its procurement policy to conform to the new requirements of the Uniform Guidance and implement monitoring procedures to ensure that policies conform with new regulations in a timely manner. Management Response: Management agrees with the finding and has provided the accompanying corrective action plan.