FAC Explorer

Audit 331886

FY End
2023-10-31
Total Expended
$6.71M
Findings
4
Programs
4
Organization: Baraga-Houghton-Keweenaw Child Development Board, Inc. (MI)
Year: 2023 Accepted: 2024-12-11
Auditor: Rukkila Negro and Associates CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513869 2023-001 - - L
513870 2023-002 - - L
1090311 2023-001 - - L
1090312 2023-002 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $6.22M Yes 2
84.287 Twenty-First Century Community Learning Centers $237,273 - 0
10.558 Child and Adult Care Food Program $223,731 - 0
10.559 Summer Food Service Program for Children $27,951 - 0

Contacts

Name Title Type
LFTJBHGJD3Y5 Rachelle Marohn Auditee
9064823663 Christina Smigowski Auditor
No contacts on file

Notes to SEFA

Title: COGNIZANT AGENCY Accounting Policies: Accrual Basis of accounting De Minimis Rate Used: Y Rate Explanation: Baraga-Houghton-Keweenaw Child Development Board, Inc. did not negotiate a rate different from the 10% de minimis cost rate. The U.S. Department of Health and Human Services is the Child Development Boards' cognizant agency for single audit purposes.
Title: BASIS OF ACCOUNTING Accounting Policies: Accrual Basis of accounting De Minimis Rate Used: Y Rate Explanation: Baraga-Houghton-Keweenaw Child Development Board, Inc. did not negotiate a rate different from the 10% de minimis cost rate. The Schedule of Expenditures of Federal Awards (the "Schedule") has been prepared on the accrual basis of accounting. 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").
Title: INDIRECT COST RATE Accounting Policies: Accrual Basis of accounting De Minimis Rate Used: Y Rate Explanation: Baraga-Houghton-Keweenaw Child Development Board, Inc. did not negotiate a rate different from the 10% de minimis cost rate. Baraga-Houghton-Keweenaw Child Development Board, Inc. has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs as permitted by CFR Section 200.414 of the Uniform Guidance.
Title: PASS-THROUGH GRANT MONIES Accounting Policies: Accrual Basis of accounting De Minimis Rate Used: Y Rate Explanation: Baraga-Houghton-Keweenaw Child Development Board, Inc. did not negotiate a rate different from the 10% de minimis cost rate. During the fiscal year ending October 31, 2023, the Child Development did not pass through any awards to subrecipients.

Finding Details

Finding 2023-001
According to the Uniform Guidance, the single audit report must be submitted within nine months after the end of the fiscal year. The single audit report for the fiscal year ending October 31, 2023, was submitted more than tree months past the required due date of July 31, 2023 as per the Uniform Guidance.
Finding 2023-002
According to the IRS, form 990 musb te submitted by the fifteenth of the eleventh month following the fiscal year end. The form 990 for the fiscal year ending October 31, 2023 was submitted sixty-five days past the required extended due date of September 16, 2024 as per the Internal Revenue Service (IRS).
Finding 2023-001
According to the Uniform Guidance, the single audit report must be submitted within nine months after the end of the fiscal year. The single audit report for the fiscal year ending October 31, 2023, was submitted more than tree months past the required due date of July 31, 2023 as per the Uniform Guidance.
Finding 2023-002
According to the IRS, form 990 musb te submitted by the fifteenth of the eleventh month following the fiscal year end. The form 990 for the fiscal year ending October 31, 2023 was submitted sixty-five days past the required extended due date of September 16, 2024 as per the Internal Revenue Service (IRS).