FAC Explorer

Audit 55025

FY End
2022-09-30
Total Expended
$1.10M
Findings
4
Programs
15
Organization: County of Crawford, Michigan (MI)
Year: 2022 Accepted: 2023-04-17
Auditor: Gabridge & Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59648 2022-002 Material Weakness Yes L
59649 2022-002 Material Weakness Yes L
636090 2022-002 Material Weakness Yes L
636091 2022-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.563 Child Support Enforcement $264,760 Yes 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $154,941 - 0
97.067 Homeland Security Grant Program $147,769 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $87,096 - 0
10.665 Schools and Roads - Grants to States $68,064 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $53,661 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $48,687 - 0
93.053 Nutrition Services Incentive Program $28,409 - 0
93.658 Foster Care_title IV-E $24,703 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $18,290 - 0
97.024 Emergency Food and Shelter National Board Program $13,721 - 0
93.778 Medical Assistance Program $9,594 - 0
93.324 State Health Insurance Assistance Program $9,250 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $1,600 - 0
16.607 Bulletproof Vest Partnership Program $745 - 0

Contacts

Name Title Type
U1RRBNMUTMH9 Paul Compo Auditee
9893443202 Joe Verlin Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Countys financial statements. 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. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10% de minimis cost rate as permitted by ?200.414 of the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the County of Crawford (the County) under programs of the federal government for the year ended September 30, 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). 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.The Countys reporting entity is defined in Note 1 of the Countys Audited Financial Statements. The Countys financial statements include the operations of the Crawford County Road Commission, which received federal awards that are not included in the Schedule for the year ended September 30, 2022, as the Crawford County Road Commission was separately audited.
Title: NOTE 3 - RECONCILIATION TO THE FINANCIAL STATEMENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the Countys financial statements. 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. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the County has not elected to use the 10% de minimis cost rate as permitted by ?200.414 of the Uniform Guidance. The Countys governmental funds reported total federal sources revenue of $949,745 during the year ended September 30, 2022. The Countys component units reported total federal sources revenue of $154,939. The total amount of $1,104,684 reconciles with the total federal expenditures from the schedule.

Finding Details

Finding 2022-002
2021-001 - Internal Control Finding over Reporting (repeat finding) Finding Type: Material Weakness Programs: Homeland Security Grant Program (Assistance listing number 97.067) Criteria: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement reports to report expenditures under Federal Awards. Condition/Finding: During our testing, we identified $11,884 of expenditures that were not included on the EMD reimbursement reports. Cause: This condition is a direct result of the County using an outside party to submit their EMD reimbursement reports, and, the County not having an established policy that requires a reconciliation of the outside party?s EMD reimbursement report to the County?s detailed accounting system records. Effect: As a result of this condition, the County is exposed to an increased risk of not being reimbursed for eligible expenses. Recommendation: The County should review and reconcile the EMD reimbursement reports to the County?s detailed accounting system records to ensure completeness of the reimbursement requests. View of Responsible Officials (Corrective Action): See corrective action plan.
Finding 2022-002
2021-001 - Internal Control Finding over Reporting (repeat finding) Finding Type: Material Weakness Programs: Homeland Security Grant Program (Assistance listing number 97.067) Criteria: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement reports to report expenditures under Federal Awards. Condition/Finding: During our testing, we identified $11,884 of expenditures that were not included on the EMD reimbursement reports. Cause: This condition is a direct result of the County using an outside party to submit their EMD reimbursement reports, and, the County not having an established policy that requires a reconciliation of the outside party?s EMD reimbursement report to the County?s detailed accounting system records. Effect: As a result of this condition, the County is exposed to an increased risk of not being reimbursed for eligible expenses. Recommendation: The County should review and reconcile the EMD reimbursement reports to the County?s detailed accounting system records to ensure completeness of the reimbursement requests. View of Responsible Officials (Corrective Action): See corrective action plan.
Finding 2022-002
2021-001 - Internal Control Finding over Reporting (repeat finding) Finding Type: Material Weakness Programs: Homeland Security Grant Program (Assistance listing number 97.067) Criteria: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement reports to report expenditures under Federal Awards. Condition/Finding: During our testing, we identified $11,884 of expenditures that were not included on the EMD reimbursement reports. Cause: This condition is a direct result of the County using an outside party to submit their EMD reimbursement reports, and, the County not having an established policy that requires a reconciliation of the outside party?s EMD reimbursement report to the County?s detailed accounting system records. Effect: As a result of this condition, the County is exposed to an increased risk of not being reimbursed for eligible expenses. Recommendation: The County should review and reconcile the EMD reimbursement reports to the County?s detailed accounting system records to ensure completeness of the reimbursement requests. View of Responsible Officials (Corrective Action): See corrective action plan.
Finding 2022-002
2021-001 - Internal Control Finding over Reporting (repeat finding) Finding Type: Material Weakness Programs: Homeland Security Grant Program (Assistance listing number 97.067) Criteria: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement reports to report expenditures under Federal Awards. Condition/Finding: During our testing, we identified $11,884 of expenditures that were not included on the EMD reimbursement reports. Cause: This condition is a direct result of the County using an outside party to submit their EMD reimbursement reports, and, the County not having an established policy that requires a reconciliation of the outside party?s EMD reimbursement report to the County?s detailed accounting system records. Effect: As a result of this condition, the County is exposed to an increased risk of not being reimbursed for eligible expenses. Recommendation: The County should review and reconcile the EMD reimbursement reports to the County?s detailed accounting system records to ensure completeness of the reimbursement requests. View of Responsible Officials (Corrective Action): See corrective action plan.