FAC Explorer

Audit 410406

FY End
2025-12-31
Total Expended
$1.76M
Findings
1
Programs
9
Organization: Arenac County (MI)
Year: 2025 Accepted: 2026-09-04
Auditor: YEO & YEO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228736 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $1.10M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $225,109 Yes 0
10.351 RURAL BUSINESS DEVELOPMENT GRANT $41,233 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $13,996 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $7,450 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $5,909 Yes 0
93.563 CHILD SUPPORT SERVICES $4,373 Yes 0
93.658 FOSTER CARE TITLE IV-E $974 Yes 0
10.433 RURAL HOUSING PRESERVATION GRANTS $826 Yes 0

Contacts

Name Title Type
LHSVFUJ41MC4 Austin Hazeltine Auditee
9898464106 Jamie Rivette Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the County of Arenac (the County) under programs of the federal government for the year ended December 31, 2025. 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.
Expenditures Expenditures reported on the Schedule are reported on the modified and full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance where certain types of expenditures are not allowable or are limited as to reimbursement
Federal revenue per the financial statements Governmental funds $ 652,903 Proprietary funds 162,130 Component units 3,505,376 Reconciling items Change in deferred inflows (1,958,616) Federal revenue not included in Schedule * (605,639) Total expenditures of federal award per the Schedule $ 1 ,756,154 The federal revenue of $605,639 is reported in the financial statements of the Arenac Public Transit Authority and Road Commission, which is a proprietary fund and a component unit, respectively, of the County and are audited by other auditors. Therefore, their federal revenue is not reported on the County’s Schedule as it is awarded directly to the Authority and Road Commission and is a reconciling item to the federal revenue reported on the financial statements. The Road Commission federal revenue is reported within the operating grants and contributions line item on the financial statements.
There were no amounts provided to subrecipients.

Finding Details

Finding 2025-001
Significant Deficiency and Noncompliance – Lack of Required Uniform Guidance Policies and Procedures Criteria: Written procedures specific to federal awards are required to comply with Uniform Guidance, including written procedures for financial management systems, payments, allowable costs, period of performance, matching or cost sharing, program income, procurement, equipment and real property, supplies, copyrights, subawards or debarred and suspended parties, monitoring and reporting program performance, financial reporting, retention and access requirements for records, cash management, and payroll or federal timekeeping. Condition: The County did not update their federal policies and procedures to be in full compliance with Uniform Guidance. Cause: The County has not historically received a significant amount of federal funding, therefore they have not implemented written policies and procedures specific to Uniform Guidance. Effect: The lack of written federal policies and procedures that are in compliance with Uniform Guidance increases the risk of noncompliance within federal programs. Recommendation: We recommend that the County develop and adopt written policies and procedures that are in compliance with Uniform Guidance. Views of responsible officials: Management is in agreement with the finding. Corrective action plan: See attached.