FAC Explorer

Audit 360303

FY End
2024-09-30
Total Expended
$7.46M
Findings
4
Programs
18
Organization: Alger-Marquette Community Action Board (MI)
Year: 2024 Accepted: 2025-06-27
Auditor: Anderson Tackman & Company Plc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
567964 2024-002 Significant Deficiency Yes L
567965 2024-002 Significant Deficiency Yes L
1144406 2024-002 Significant Deficiency Yes L
1144407 2024-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.600 Head Start $3.37M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $384,785 Yes 0
64.033 Va Supportive Services for Veteran Families Program $272,472 - 0
10.558 Child and Adult Care Food Program $177,642 - 0
93.558 Temporary Assistance for Needy Families $74,998 - 0
14.239 Home Investment Partnerships Program $68,221 - 0
93.053 Nutrition Services Incentive Program $37,623 - 0
93.569 Community Services Block Grant $24,415 - 0
14.267 Continuum of Care Program $18,764 - 0
21.023 Emergency Rental Assistance Program $7,454 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $4,927 - 0
81.087 Renewable Energy Research and Development $4,463 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $4,382 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $4,245 - 0
97.024 Emergency Food and Shelter National Board Program $3,950 - 0
93.499 Low Income Household Water Assistance Program $2,413 - 0
10.565 Commodity Supplemental Food Program $830 - 0
14.231 Emergency Solutions Grant Program $-5,647 - 0

Contacts

Name Title Type
U1Q6JDFBNJS1 Lyn Degroot Auditee
9062256522 Michael A. Grentz, CPA Auditor
No contacts on file

Notes to SEFA

Title: OVERSIGHT AGENCY Accounting Policies: 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 Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The U.S. Department of Health and Human Services is the current year’s oversight agency for Alger-Marquette Community Action Board (the Organization) for the single audit as determined by the agency providing the largest share of the Organization’s direct federal awards.
Title: LOST CREEK FEDERAL AWARDS Accounting Policies: 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 Organization has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Any federal awards received by Lost Creek are not included in the Schedule of Expenditures of Federal Awards presented.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Health and Human Services ALN(s): 93.600 Grant Number(s): 05CH01070805 and 05CH01237901 Criteria: Per the grant agreement various reports are required to be filed with specified due dates. One of these reports is the Federal Financial Report (SF-425). Condition: The Organization failed to submit two separate SF-425 reports on time. Cause: The due date of these reports was changed from July 30th to May 30th, and the Organization’s staff was not aware of the change. Effect: The Organization is not in compliance with the grant agreement. Perspective: The reports were due by May 30, 2024. The Organization’s staff prepared and filed the reports on June 27, 2024 thinking this was before the due date. However, when submitting the changed due date was realized. Recommendation: Procedures should be put in place to ensure required reports are filed on time and any reporting due date changes are received from the granting agencies. Management’s Response: Management concurs. See separate Corrective Action Plan.
Finding 2024-002
Federal Agency: U.S. Department of Health and Human Services ALN(s): 93.600 Grant Number(s): 05CH01070805 and 05CH01237901 Criteria: Per the grant agreement various reports are required to be filed with specified due dates. One of these reports is the Federal Financial Report (SF-425). Condition: The Organization failed to submit two separate SF-425 reports on time. Cause: The due date of these reports was changed from July 30th to May 30th, and the Organization’s staff was not aware of the change. Effect: The Organization is not in compliance with the grant agreement. Perspective: The reports were due by May 30, 2024. The Organization’s staff prepared and filed the reports on June 27, 2024 thinking this was before the due date. However, when submitting the changed due date was realized. Recommendation: Procedures should be put in place to ensure required reports are filed on time and any reporting due date changes are received from the granting agencies. Management’s Response: Management concurs. See separate Corrective Action Plan.
Finding 2024-002
Federal Agency: U.S. Department of Health and Human Services ALN(s): 93.600 Grant Number(s): 05CH01070805 and 05CH01237901 Criteria: Per the grant agreement various reports are required to be filed with specified due dates. One of these reports is the Federal Financial Report (SF-425). Condition: The Organization failed to submit two separate SF-425 reports on time. Cause: The due date of these reports was changed from July 30th to May 30th, and the Organization’s staff was not aware of the change. Effect: The Organization is not in compliance with the grant agreement. Perspective: The reports were due by May 30, 2024. The Organization’s staff prepared and filed the reports on June 27, 2024 thinking this was before the due date. However, when submitting the changed due date was realized. Recommendation: Procedures should be put in place to ensure required reports are filed on time and any reporting due date changes are received from the granting agencies. Management’s Response: Management concurs. See separate Corrective Action Plan.
Finding 2024-002
Federal Agency: U.S. Department of Health and Human Services ALN(s): 93.600 Grant Number(s): 05CH01070805 and 05CH01237901 Criteria: Per the grant agreement various reports are required to be filed with specified due dates. One of these reports is the Federal Financial Report (SF-425). Condition: The Organization failed to submit two separate SF-425 reports on time. Cause: The due date of these reports was changed from July 30th to May 30th, and the Organization’s staff was not aware of the change. Effect: The Organization is not in compliance with the grant agreement. Perspective: The reports were due by May 30, 2024. The Organization’s staff prepared and filed the reports on June 27, 2024 thinking this was before the due date. However, when submitting the changed due date was realized. Recommendation: Procedures should be put in place to ensure required reports are filed on time and any reporting due date changes are received from the granting agencies. Management’s Response: Management concurs. See separate Corrective Action Plan.