FAC Explorer

Audit 398053

FY End
2025-09-30
Total Expended
$1.41M
Findings
1
Programs
3
Organization: Sanilac County Community Mental Health Authority (MI)
Year: 2025 Accepted: 2026-04-08
Auditor: ROSLUND PRESTAGE & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206096 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $1.12M Yes 1
93.778 GRANTS TO STATES FOR MEDICAID $66,755 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $5,267 Yes 0

Contacts

Name Title Type
YNCLX9JGXYH8 Tony Shaver Auditee
8105830312 Christina Schaub Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Sanilac County Community Mental Health Authority (the CMHSP) under programs of the federal government for the year ended September 30, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 CMHSP, it is not intended to and does not present its financial position or changes in net position of the CMHSP.
The following is a reconciliation of federal expenditures reported on the schedule with the federal revenues reported in the financial statements: Description Amount Federal awards subject to single audit as seen on schedule 1,414,960 Remaining federal revenues not subject to single audit 832,661 Total “Federal funding” per financial statements 2,247,621

Finding Details

Finding 2025-001
2025-001: PROCUREMENT (repeat comment) Type: Considered a significant deficiency in internal control over compliance/noncompliance Program: ALN 93.696 Certified Community Behavioral Health Clinics Expansion (CCBHC) Grants Criteria: Per 2 CFR section 200.214 and section 180.300; 48 CFR section 52.209-6, when entering into a covered transaction, a nonfederal entity must verify that the person with whom they intend to do business is not suspended, debarred, or otherwise excluded or disqualified. Condition: The CMHSP did not perform a review of sam.gov to ensure that the vendor was not suspended or debarred prior to entering into an agreement with them. A subsequent review of sam.gov was conducted showing that the vendor was not suspended or debarred. Contracts for FY 2025 were the same contracts for FY 2024 for this program. Therefore, this finding is a carryover of the FY 2024 finding. Cause/Effect: Management oversight. Questioned Cost: None Recommendation: We recommend that the CMHSP review/update policies and procedures to ensure that verification of suspension, debarment or exclusion is conducted prior to entering into a contract. Management’s Resp: Management is in agreement with this recommendation.