FAC Explorer

Audit 363071

FY End
2024-12-31
Total Expended
$11.62M
Findings
2
Programs
26
Organization: County of Calhoun (MI)
Year: 2024 Accepted: 2025-07-25
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571979 2024-002 Significant Deficiency - L
1148421 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.42M Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $868,545 - 0
16.753 Congressionally Recommended Awards $868,536 Yes 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $482,709 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $306,843 - 0
93.563 Child Support Services $263,188 - 0
93.268 Immunization Cooperative Agreements $142,242 - 0
93.778 Medical Assistance Program $66,386 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $55,000 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $49,074 - 0
97.039 Hazard Mitigation Grant $47,690 - 0
93.658 Foster Care Title IV-E $41,181 - 0
97.042 Emergency Management Performance Grants $38,978 - 0
93.889 National Bioterrorism Hospital Preparedness Program $32,131 - 0
93.994 Maternal and Child Health Services Block Grant to the States $30,792 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $30,000 - 0
93.217 Family Planning Services $17,672 - 0
93.991 Preventive Health and Health Services Block Grant $13,714 - 0
10.553 School Breakfast Program $9,025 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $6,739 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6,500 - 0
10.555 National School Lunch Program $4,420 - 0
20.600 State and Community Highway Safety $1,393 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,260 - 0
93.940 Hiv Prevention Activities Health Department Based $960 - 0
97.048 Federal Disaster Assistance to Individuals and Households in Presidential Declared Disaster Areas $-74,557 - 0

Contacts

Name Title Type
D3QNNDAGFUK6 Megan Banning Auditee
2697810974 Nathan C. Baldermann, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: FISCAL REPORTING Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the County of Calhoun, Michigan (the “County”) under programs of the federal government for the year ended December 31, 2024, except as discussed below in Note 3. The information in this 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 County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. The County’s reporting entity is defined in Note 1 of the County’s Annual Comprehensive Financial Report. The County’s financial statements include the operations of the Calhoun County Medical Care Facility enterprise fund and the Calhoun County Land Bank Authority discretely presented component unit, which received federal awards that are not included in the Schedule for the year ended December 31, 2024, as these entities were separately audited. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, 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: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. Certain departments report on a different fiscal year than the County. Grants accounted for and reported on year-ends other than December 31, 2024 are denoted as such in the Schedule with an asterisk (*) for September 30 year ends.
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 Calhoun, Michigan (the “County”) under programs of the federal government for the year ended December 31, 2024, except as discussed below in Note 3. The information in this 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 County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. The County’s reporting entity is defined in Note 1 of the County’s Annual Comprehensive Financial Report. The County’s financial statements include the operations of the Calhoun County Medical Care Facility enterprise fund and the Calhoun County Land Bank Authority discretely presented component unit, which received federal awards that are not included in the Schedule for the year ended December 31, 2024, as these entities were separately audited. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, 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: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The County receives certain federal grants as subawards from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: “See the Notes to the SEFA for chart/table”.

Finding Details

Finding 2024-002
2024-002 - Lack of Independent Review and Approval of Reporting Finding Type. Significant Deficiency in Internal Controls over Compliance (Reporting). Federal program(s) U.S. Department of Treasury  COVID-19 - State and Local Fiscal Recovery Fund (CSLFRF) - Virtual Backlog Response Docket Grant (ALN 21.027); Passed through SCAO; SCAO-2023-063/SLFRP0127. Criteria. Recipients of federal awards are required to report periodically on financial information, as specified by the 2 CFR 200 Compliance Supplement or grant agreement. Reported information should be supported by the entity’s accounting records and subjected to an independent review and approval prior to submission in order to detect and correct any errors or omissions. Condition. During our audit procedures over the County's reporting process, we noted that none of the quarterly program and financial reports selected for testing included documentation that they were subjected to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. Cause. This condition is the result of management not recognizing the importance of establishing such controls. Effect. As a result of this condition, the County was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no unallowable costs were identified. Recommendation. We recommend that the County establish procedures to ensure that all reports are subject to review and approval by an independent employee prior to submission, and that the review and approval is adequately documented. View of Responsible Official. The County’s grant policy #241 requires review and approval of grant financial and programmatic reporting. Management will ensure fiscal and program managers countywide have procedures in place to complete and document these independent reviews. Responsible Official. Assistant County Administrator Estimated Completion Date. December 31, 2025
Finding 2024-002
2024-002 - Lack of Independent Review and Approval of Reporting Finding Type. Significant Deficiency in Internal Controls over Compliance (Reporting). Federal program(s) U.S. Department of Treasury  COVID-19 - State and Local Fiscal Recovery Fund (CSLFRF) - Virtual Backlog Response Docket Grant (ALN 21.027); Passed through SCAO; SCAO-2023-063/SLFRP0127. Criteria. Recipients of federal awards are required to report periodically on financial information, as specified by the 2 CFR 200 Compliance Supplement or grant agreement. Reported information should be supported by the entity’s accounting records and subjected to an independent review and approval prior to submission in order to detect and correct any errors or omissions. Condition. During our audit procedures over the County's reporting process, we noted that none of the quarterly program and financial reports selected for testing included documentation that they were subjected to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. Cause. This condition is the result of management not recognizing the importance of establishing such controls. Effect. As a result of this condition, the County was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no unallowable costs were identified. Recommendation. We recommend that the County establish procedures to ensure that all reports are subject to review and approval by an independent employee prior to submission, and that the review and approval is adequately documented. View of Responsible Official. The County’s grant policy #241 requires review and approval of grant financial and programmatic reporting. Management will ensure fiscal and program managers countywide have procedures in place to complete and document these independent reviews. Responsible Official. Assistant County Administrator Estimated Completion Date. December 31, 2025