FAC Explorer

Audit 369721

FY End
2025-03-31
Total Expended
$848,620
Findings
4
Programs
2
Organization: Chassell Township (MI)
Year: 2025 Accepted: 2025-09-30
Auditor: Rukkila Negro and Associates CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157499 2025-005 Material Weakness Yes I
1157500 2025-006 Material Weakness Yes L
1157501 2025-005 Material Weakness Yes I
1157502 2025-006 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $364,778 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $131,106 Yes 2

Contacts

Name Title Type
K5RZNCAQA7H3 Lynn Gierke Auditee
9065234000 Christina Smigowski Auditor
No contacts on file

Notes to SEFA

The U.S. Department of Treasury is the current year's oversight agency for the single audit as determined by the agency providing the largest share of the Township's expenditures of federal awards.
Expenditures reported in the schedule are reported on the accrual basis of accounting.
The Township has elected to use the 10 percent de minimis indirect cost rate to recover indirect costs as permitted by CFR Section 200.414 of the Uniform Guidance.
During the fiscal year ending June 30, 2023, the Township did not pass through any awards to subrecipients.
Includes detail of reconciliation of federal awards to financial statements.

Finding Details

Finding 2025-005
2025-005 - Procurement Criteria: In accordance with 2 CFR Section 200.319(d), non-federal entities must have their own written policies for procurement transactions. The policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Condition: As of March 31, 2025, the Township did not have their own written procurement policy as required by 2 CFR section 200.318 through 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: The Township was unaware of the requirement. Effect: The Township is not in compliance with the procurement policy requirements identified in 2 CFR section 200.318 through 200.326 which could jeopardize federal funding. Questioned Costs: This finding does not result in questioned costs. Recommendation: The Township should create a procurement policy that meets all the requirements of 2 CFR section 200.318 through 200.326. View of Responsible Officials: Management is in agreement and will create a procurement policy that meets all the requirements of 2 CFR section 200.318 through 200.326.
Finding 2025-006
2025-006 - Preparation of Schedule of Expenditures of Federal Awards (SEFA) Criteria: Governments that are subject to the Single Audit Act are required to prepare and have audited a Schedule of Expenditures of Federal Awards (SEFA). Condition: The Township was unable to provide a complete list of federal grant revenues and expenditures that reconciled to the financial statements. Data provided by the Township was conflicting and incomplete for the preparation of the Schedule of Expenditures of Federal Awards (SEFA), requiring several revisions to correct errors in the total federal awards expended. Cause: The Township did not understand the requirements. Effect: A significant amount of time went into gathering the correct data to support the SEFA. Conflicting and incomplete data resulted in inefficiencies during the single audit. Questioned Costs: This finding does not result in questioned costs. Recommendation: We recommend the Township become familiar with all grants and keep track of expenditures and revenues for each grant so they can properly be reported on the SEFA. View of Responsible Officials: Management is in agreement and will work to provide more accurate and complete data for the SEFA.