FAC Explorer

Audit 366266

FY End
2025-02-28
Total Expended
$6.33M
Findings
2
Programs
5
Organization: Village of Shepherd (MI)
Year: 2025 Accepted: 2025-09-15
Auditor: Siegfried Crandall PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1152929 2025-002 Material Weakness Yes I
1152930 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 Covid‐19 ‐ Drinking Water: Transmission & Distribution $3.60M Yes 1
66.468 Capitalization Grants for Drinking Water State Revolving Funds $1.94M Yes 1
66.458 Capitalization Grants for Clean Water State Revolving Funds $476,326 Yes 0
21.027 Covid‐19 ‐ Coronavirus State and Local Fiscal Recovery Funds $164,254 Yes 0
16.034 Covid‐19 Coronavirus Emergency Supplemental Funding $1,000 Yes 0

Contacts

Name Title Type
RDU8KCE2NB95 Gina Gross Auditee
9898285278 Josh Gabrielse Auditor
No contacts on file

Notes to SEFA

The Village was approved by the Michigan Department of Environment, Great Lakes and Energy to receive loans totaling $3,500,000 and grants totaling $5,935,000 to improve the villages water system. The amount listed for these loans includes the proceeds received and used during the year. As of February 28, 2025, the Village has drawn $266,907 on the loans. The loans are also reported on the Village’s schedule of long‐term debt in Note 8 to the financial statements. The Village was approved by the Michigan Department of Environment, Great Lakes and Energy to receive loans totaling $2,725,000 to improve the Village’s wastewater system. The amount listed for these loans includes the proceeds received and used during the year. As of February 28, 2025, the Village has drawn $904,064 on the loans of which $476,326 is federal. The loans are also reported on the Village’s schedule of long‐term debt in Note 8 to the financial statements.

Finding Details

Finding 2025-002
Condition: The Village had appropriate procedures for procurement to conform to the requirements in the Uniform Guidance but did not have its policy in a written form.
Finding 2025-002
Condition: The Village had appropriate procedures for procurement to conform to the requirements in the Uniform Guidance but did not have its policy in a written form.