FAC Explorer

Audit 50101

FY End
2022-03-31
Total Expended
$1.08M
Findings
2
Programs
2
Organization: Village of Mayville (MI)
Year: 2022 Accepted: 2022-10-31
Auditor: Weinlander Fitzhugh

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61443 2022-007 Significant Deficiency - L
637885 2022-007 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.08M Yes 1
21.019 Coronavirus Relief Fund $758 - 0

Contacts

Name Title Type
ZF7XMJ34AN84 Barbara Valentine Auditee
9898430159 Samantha Cain Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grantactivity of Village of Mayville under programs of the federal government for the year ended March31, 2022. The information in this Schedule is presented in accordance with the requirements of theTitle 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because theschedule presents only a selected portion of the operations of Village of Mayville, it is not intendedto and does not present the financial position or changes in net position of Village of Mayville.Expenditures reported on the Schedule are reported on the modified accrual basis of accounting.Such expenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negativeamounts (if any) shown on the Schedule represent adjustments or credit made in the normal course ofbusiness to amounts reported as expenditures.The Village of Mayville has elected not to use the 10 percent de minimus indirect cost rate to recovercosts as allowed under the Uniform Guidance.The Village of Mayville does not have any subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-007
Program Community Development Block Grant/State Program and Non-entitlement Grants in Hawaii (State CDBG Program) AL #14.228 Criteria Grant documents require a progress report starting July 2021 and every six months thereafter. Condition The Village failed to complete progress reports for both reporting requirements during the fiscal year. Questioned costs N/A Context The Village should have controls in place in order to ensure all reporting requirements are met. Effect The Village did not submit the progress reports timely. Cause A proper scheduling system was not in place with the third party CDBG approved grant administrator assigned to oversee the federal program. This resulted in an oversight of the reporting requirement. Recommendation The Village should establish controls in order to meet reporting requirements with the grant. Views of the Responsible Officials and Planned Corrective Action The Village was required to post and hire a Third Party Grant Administrator to oversee the CDBG Grant Program. This review was not scheduled by the Third Party Grant Administrator. However, our Engineer did provide Progress Reports directly to the Third Party Grant Administrator with every Disbursement Request,.The Village will work with the Grant Administrator to make sure the reporting process is completed properly going forward.
Finding 2022-007
Program Community Development Block Grant/State Program and Non-entitlement Grants in Hawaii (State CDBG Program) AL #14.228 Criteria Grant documents require a progress report starting July 2021 and every six months thereafter. Condition The Village failed to complete progress reports for both reporting requirements during the fiscal year. Questioned costs N/A Context The Village should have controls in place in order to ensure all reporting requirements are met. Effect The Village did not submit the progress reports timely. Cause A proper scheduling system was not in place with the third party CDBG approved grant administrator assigned to oversee the federal program. This resulted in an oversight of the reporting requirement. Recommendation The Village should establish controls in order to meet reporting requirements with the grant. Views of the Responsible Officials and Planned Corrective Action The Village was required to post and hire a Third Party Grant Administrator to oversee the CDBG Grant Program. This review was not scheduled by the Third Party Grant Administrator. However, our Engineer did provide Progress Reports directly to the Third Party Grant Administrator with every Disbursement Request,.The Village will work with the Grant Administrator to make sure the reporting process is completed properly going forward.