Title: Note 3. Supporting Documentation
Accounting Policies: Basis of Presentation. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of all federal financial assistance programs of Huron Pines Resource Conservation & Development Council, Inc. (Huron Pines) (a Michigan nonprofit organization), under programs of the federal government for the year ended December 31, 2022. 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic financial statements. The reporting entity for Huron Pines is defined in Note 1 to the financial statements. Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements. Because the Schedule presents only a selected portion of the operations of Huron Pines it is not intended to and does not present the financial position, changes in net assets, or cash flows, if applicable of Huron Pines. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other governmental agencies is included on the schedule. Pass through identifying numbers are presented where available.The Office of Management and Budget (OMB) Uniform Guidance established a risk-based approach to determine which federal programs were major programs. This risk-based approach included consideration of current and prior audit experience, oversight by federal agencies and pass-through entities, and the inherent risk of the federal program. Major program determination was performed and is defined in Section 200.518 of the Uniform Guidance, Subpart F.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The financial reports, including claims for advances and reimbursements, and amounts claimed or used for matching are timely, complete, accurate, and contain information that is supported by the books and records from which the basic financial statements have been prepared.
Title: Note 4. Reconciliation To Financial Statements
Accounting Policies: Basis of Presentation. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of all federal financial assistance programs of Huron Pines Resource Conservation & Development Council, Inc. (Huron Pines) (a Michigan nonprofit organization), under programs of the federal government for the year ended December 31, 2022. 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic financial statements. The reporting entity for Huron Pines is defined in Note 1 to the financial statements. Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements. Because the Schedule presents only a selected portion of the operations of Huron Pines it is not intended to and does not present the financial position, changes in net assets, or cash flows, if applicable of Huron Pines. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other governmental agencies is included on the schedule. Pass through identifying numbers are presented where available.The Office of Management and Budget (OMB) Uniform Guidance established a risk-based approach to determine which federal programs were major programs. This risk-based approach included consideration of current and prior audit experience, oversight by federal agencies and pass-through entities, and the inherent risk of the federal program. Major program determination was performed and is defined in Section 200.518 of the Uniform Guidance, Subpart F.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
The total expenditure amount on the schedule of expenditures of federal awards agrees to the total amount of federal grant revenue reported on the financial statements.
Title: Note 5. Reissuing of the Single Audit Report
Accounting Policies: Basis of Presentation. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of all federal financial assistance programs of Huron Pines Resource Conservation & Development Council, Inc. (Huron Pines) (a Michigan nonprofit organization), under programs of the federal government for the year ended December 31, 2022. 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). Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the basic financial statements. The reporting entity for Huron Pines is defined in Note 1 to the financial statements. Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements. Because the Schedule presents only a selected portion of the operations of Huron Pines it is not intended to and does not present the financial position, changes in net assets, or cash flows, if applicable of Huron Pines. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through other governmental agencies is included on the schedule. Pass through identifying numbers are presented where available.The Office of Management and Budget (OMB) Uniform Guidance established a risk-based approach to determine which federal programs were major programs. This risk-based approach included consideration of current and prior audit experience, oversight by federal agencies and pass-through entities, and the inherent risk of the federal program. Major program determination was performed and is defined in Section 200.518 of the Uniform Guidance, Subpart F.
De Minimis Rate Used: N
Rate Explanation: The auditee did not use the de minimis cost rate.
After the issuance of the fiscal year 2022 financial statements and single audit report, it was discovered that Huron Pines was not a low-risk auditee. This was due to the late filing of the 2021 report to the Federal Audit Clearinghouse. Because of this change, an additional major program was required to be audited. This change did not affect the total amount of expenditures reported. Additional test work has been performed which resulted in the dual dating of the audit report and inclusion of AUL 94.006, CNCS AmeriCorps State on Section 1 of the Schedule of Findings and Questioned Costs.