FAC Explorer

Audit 361620

FY End
2024-12-31
Total Expended
$2.15M
Findings
6
Programs
15
Organization: Huron County (MI)
Year: 2024 Accepted: 2025-07-08
Auditor: Maner Costerisan

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570584 2024-005 Significant Deficiency - L
570585 2024-005 Significant Deficiency - L
570586 2024-005 Significant Deficiency - L
1147026 2024-005 Significant Deficiency - L
1147027 2024-005 Significant Deficiency - L
1147028 2024-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $501,231 Yes 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $221,048 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $159,223 - 0
93.268 Immunization Cooperative Agreements $123,969 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $110,000 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $102,457 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $50,700 - 0
93.563 Child Support Enforcement $46,698 Yes 1
93.217 Family Planning_services $37,310 - 0
93.994 Maternal and Child Health Services Block Grant to the States $32,689 - 0
93.069 Public Health Emergency Preparedness $28,194 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $17,736 - 0
66.472 Beach Monitoring and Notification Program Implementation Grants $15,700 - 0
93.991 Preventive Health and Health Services Block Grant $10,000 - 0
93.778 Medical Assistance Program $2,200 - 0

Contacts

Name Title Type
MRB7DVPPVGQ3 Debra McCollum Auditee
9892699238 Jordan Smith Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified 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 (if any) shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. 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 accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Huron County, Michigan, and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements, which are reconciled in Note 5. Federal awards of the Huron Transit Fund are excluded from the accompanying Schedule of Expenditures of Federal Awards. These component’s audit reports are issued under separate covers. To view copies of those reports, contact the respective administrative offices or the Huron County Clerk’s office.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified 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 (if any) shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. 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. Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified 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 (if any) shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The County has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE 3 - SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified 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 (if any) shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. 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. No federal awards were passed through by the County to any subrecipients during the year.
Title: NOTE 4 - SUMMARY OF SIGNIFICANT EXPLANATIONS OF SCHEDULE Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified 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 (if any) shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. 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 following descriptions identified below as (a) - (b) represent explanations that cross reference to amounts on the Schedule of Expenditures of Federal Awards: (a) Reimbursement of these contracts is passed through the State Department of Health and Human Services (DHHS). The amounts reported on the Schedule of Expenditures of Federal Awards represent the Federal portion of the respective amounts based on 66% of Title IV-D eligible expenditures for the applicable grants. The entire amount paid by DHS for the reimbursed expenditures is considered Federal. (b) The reimbursements for the IV-D Incentive Payments Program are based on support payments collected. Expenditures have been reported to the extent of earned revenues and are 100% Federal.
Title: NOTE 5 - RECONCILIATION TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified 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 (if any) shown on the Schedule of Expenditures of Federal Awards represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. 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. See Notes to SEFA for table.

Finding Details

Finding 2024-005
2024-005 TIMELINESS OF FEDERAL REPORTING Finding Type: Immaterial noncompliance (Reporting) Child Support Services, ALN 93.563 Condition: During the review of the expenditure reports for the cooperative reimbursement program, it was noted that the report for multiple months had not yet been completed within 30 days after month end. Criteria: The Title IV-D Cooperative Reimbursement Expenditure Report (DHS-286 form) is due to the Michigan Department of Human Services before the thirtieth (30th) day after the month of service. Cause: The expenditure report was not prepared in a timely manner. Effect: The County is not in compliance with the Title IV-D requirements and could lead to withholding or termination of federal awards. Recommendation: We recommend the County takes steps to ensure all required reports are filed within the required reporting period. View of Responsible Officials: Management concurs with the finding.
Finding 2024-005
2024-005 TIMELINESS OF FEDERAL REPORTING Finding Type: Immaterial noncompliance (Reporting) Child Support Services, ALN 93.563 Condition: During the review of the expenditure reports for the cooperative reimbursement program, it was noted that the report for multiple months had not yet been completed within 30 days after month end. Criteria: The Title IV-D Cooperative Reimbursement Expenditure Report (DHS-286 form) is due to the Michigan Department of Human Services before the thirtieth (30th) day after the month of service. Cause: The expenditure report was not prepared in a timely manner. Effect: The County is not in compliance with the Title IV-D requirements and could lead to withholding or termination of federal awards. Recommendation: We recommend the County takes steps to ensure all required reports are filed within the required reporting period. View of Responsible Officials: Management concurs with the finding.
Finding 2024-005
2024-005 TIMELINESS OF FEDERAL REPORTING Finding Type: Immaterial noncompliance (Reporting) Child Support Services, ALN 93.563 Condition: During the review of the expenditure reports for the cooperative reimbursement program, it was noted that the report for multiple months had not yet been completed within 30 days after month end. Criteria: The Title IV-D Cooperative Reimbursement Expenditure Report (DHS-286 form) is due to the Michigan Department of Human Services before the thirtieth (30th) day after the month of service. Cause: The expenditure report was not prepared in a timely manner. Effect: The County is not in compliance with the Title IV-D requirements and could lead to withholding or termination of federal awards. Recommendation: We recommend the County takes steps to ensure all required reports are filed within the required reporting period. View of Responsible Officials: Management concurs with the finding.
Finding 2024-005
2024-005 TIMELINESS OF FEDERAL REPORTING Finding Type: Immaterial noncompliance (Reporting) Child Support Services, ALN 93.563 Condition: During the review of the expenditure reports for the cooperative reimbursement program, it was noted that the report for multiple months had not yet been completed within 30 days after month end. Criteria: The Title IV-D Cooperative Reimbursement Expenditure Report (DHS-286 form) is due to the Michigan Department of Human Services before the thirtieth (30th) day after the month of service. Cause: The expenditure report was not prepared in a timely manner. Effect: The County is not in compliance with the Title IV-D requirements and could lead to withholding or termination of federal awards. Recommendation: We recommend the County takes steps to ensure all required reports are filed within the required reporting period. View of Responsible Officials: Management concurs with the finding.
Finding 2024-005
2024-005 TIMELINESS OF FEDERAL REPORTING Finding Type: Immaterial noncompliance (Reporting) Child Support Services, ALN 93.563 Condition: During the review of the expenditure reports for the cooperative reimbursement program, it was noted that the report for multiple months had not yet been completed within 30 days after month end. Criteria: The Title IV-D Cooperative Reimbursement Expenditure Report (DHS-286 form) is due to the Michigan Department of Human Services before the thirtieth (30th) day after the month of service. Cause: The expenditure report was not prepared in a timely manner. Effect: The County is not in compliance with the Title IV-D requirements and could lead to withholding or termination of federal awards. Recommendation: We recommend the County takes steps to ensure all required reports are filed within the required reporting period. View of Responsible Officials: Management concurs with the finding.
Finding 2024-005
2024-005 TIMELINESS OF FEDERAL REPORTING Finding Type: Immaterial noncompliance (Reporting) Child Support Services, ALN 93.563 Condition: During the review of the expenditure reports for the cooperative reimbursement program, it was noted that the report for multiple months had not yet been completed within 30 days after month end. Criteria: The Title IV-D Cooperative Reimbursement Expenditure Report (DHS-286 form) is due to the Michigan Department of Human Services before the thirtieth (30th) day after the month of service. Cause: The expenditure report was not prepared in a timely manner. Effect: The County is not in compliance with the Title IV-D requirements and could lead to withholding or termination of federal awards. Recommendation: We recommend the County takes steps to ensure all required reports are filed within the required reporting period. View of Responsible Officials: Management concurs with the finding.