FAC Explorer

Audit 367579

FY End
2024-12-31
Total Expended
$28.32M
Findings
4
Programs
44
Organization: Ingham County, Michigan (MI)
Year: 2024 Accepted: 2025-09-25
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155339 2024-003 Material Weakness Yes M
1155340 2024-003 Material Weakness Yes M
1155341 2024-003 Material Weakness Yes M
1155342 2024-003 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.77M Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.92M Yes 0
93.778 Medical Assistance Program $1.64M Yes 0
93.563 Child Support Services $949,077 Yes 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $670,958 Yes 0
93.926 Healthy Start Initiative $551,313 Yes 0
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $495,336 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $356,219 Yes 0
93.940 Hiv Prevention Activities Health Department Based $199,749 Yes 0
16.753 Congressionally Recommended Awards $196,952 Yes 0
96.004 Social Security Survivors Insurance $193,572 Yes 0
93.069 Public Health Emergency Preparedness $186,567 Yes 0
93.917 Hiv Care Formula Grants $148,953 Yes 0
93.268 Immunization Cooperative Agreements $146,796 Yes 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $145,501 Yes 0
93.217 Family Planning Services $144,328 Yes 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $135,000 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $113,495 Yes 0
97.067 Homeland Security Grant Program $111,898 Yes 1
93.788 Opioid Str $111,339 Yes 0
16.833 National Sexual Assault Kit Initiative $101,377 Yes 0
16.588 Violence Against Women Formula Grants $100,092 Yes 0
94.006 Americorps State and National 94.006 $92,478 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $72,333 Yes 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $66,735 Yes 0
93.658 Foster Care Title IV-E $64,358 Yes 0
10.555 National School Lunch Program $58,129 Yes 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $35,027 Yes 0
20.616 National Priority Safety Programs $34,000 Yes 0
94.013 Americorps Volunteers in Service to America 94.013 $31,000 Yes 0
97.042 Emergency Management Performance Grants $26,058 Yes 0
10.553 School Breakfast Program $21,971 Yes 0
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $18,178 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,704 Yes 0
16.817 Byrne Criminal Justice Innovation Program $14,906 Yes 0
93.597 Grants to States for Access and Visitation Programs $12,655 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $11,573 Yes 0
93.527 Grants for New and Expanded Services Under the Health Center Program $9,577 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $6,500 Yes 0
10.558 Child and Adult Care Food Program $6,141 Yes 0
97.012 Boating Safety Financial Assistance $5,245 Yes 0
10.569 Emergency Food Assistance Program (food Commodities) $5,202 Yes 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,494 Yes 0
93.110 Maternal and Child Health Federal Consolidated Programs $2,583 Yes 0

Contacts

Name Title Type
FF6YK2Z2HNG6 Eric Smith Auditee
5176767333 Doug Deeter, CPA Auditor
No contacts on file

Notes to SEFA

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 2024-003
2024-003 - Subrecipient Monitoring Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Subrecipient Monitoring). Program. Homeland Security Grant Program; U.S. Department of Homeland Security; ALN 97.067; Passed through the Michigan State Police; Award numbers EMW-2022-SS-00031-S01 and EMW-2023-SS-00022-S01. Coronavirus State and Fiscal Recover Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A pass-through entity must monitor the activities of the subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR 200.331(d)-(f)), plus any additional items identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award. Condition. We noted that the County did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. Cause. The cause of this condition appears to be a lack of understanding of the subrecipient monitoring requirements of the grants. Effect. The lack of monitoring failed to provide reasonable assurance that the subrecipients complied with the provisions of the grant. Questioned Costs. No costs were questioned due to the fact that the County approved subrecipient expenditures. Recommendation. We recommend that the County create a subrecipient policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance requirements. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-003
2024-003 - Subrecipient Monitoring Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Subrecipient Monitoring). Program. Homeland Security Grant Program; U.S. Department of Homeland Security; ALN 97.067; Passed through the Michigan State Police; Award numbers EMW-2022-SS-00031-S01 and EMW-2023-SS-00022-S01. Coronavirus State and Fiscal Recover Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A pass-through entity must monitor the activities of the subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR 200.331(d)-(f)), plus any additional items identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award. Condition. We noted that the County did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. Cause. The cause of this condition appears to be a lack of understanding of the subrecipient monitoring requirements of the grants. Effect. The lack of monitoring failed to provide reasonable assurance that the subrecipients complied with the provisions of the grant. Questioned Costs. No costs were questioned due to the fact that the County approved subrecipient expenditures. Recommendation. We recommend that the County create a subrecipient policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance requirements. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-003
2024-003 - Subrecipient Monitoring Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Subrecipient Monitoring). Program. Homeland Security Grant Program; U.S. Department of Homeland Security; ALN 97.067; Passed through the Michigan State Police; Award numbers EMW-2022-SS-00031-S01 and EMW-2023-SS-00022-S01. Coronavirus State and Fiscal Recover Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A pass-through entity must monitor the activities of the subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR 200.331(d)-(f)), plus any additional items identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award. Condition. We noted that the County did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. Cause. The cause of this condition appears to be a lack of understanding of the subrecipient monitoring requirements of the grants. Effect. The lack of monitoring failed to provide reasonable assurance that the subrecipients complied with the provisions of the grant. Questioned Costs. No costs were questioned due to the fact that the County approved subrecipient expenditures. Recommendation. We recommend that the County create a subrecipient policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance requirements. View of Responsible Officials. We concur with the audit assessment regarding this matter.
Finding 2024-003
2024-003 - Subrecipient Monitoring Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Subrecipient Monitoring). Program. Homeland Security Grant Program; U.S. Department of Homeland Security; ALN 97.067; Passed through the Michigan State Police; Award numbers EMW-2022-SS-00031-S01 and EMW-2023-SS-00022-S01. Coronavirus State and Fiscal Recover Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A pass-through entity must monitor the activities of the subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR 200.331(d)-(f)), plus any additional items identified as necessary based upon the evaluation of subrecipient risk or specifically required by the terms and conditions of the award. Condition. We noted that the County did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. Cause. The cause of this condition appears to be a lack of understanding of the subrecipient monitoring requirements of the grants. Effect. The lack of monitoring failed to provide reasonable assurance that the subrecipients complied with the provisions of the grant. Questioned Costs. No costs were questioned due to the fact that the County approved subrecipient expenditures. Recommendation. We recommend that the County create a subrecipient policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance requirements. View of Responsible Officials. We concur with the audit assessment regarding this matter.