FAC Explorer

Audit 56873

FY End
2022-09-30
Total Expended
$6.49M
Findings
2
Programs
24
Organization: Health Department of Northwest Michigan (MI)
Year: 2022 Accepted: 2023-03-29
Auditor: Dennis Gartland & Niergarth

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61615 2022-001 Significant Deficiency - L
638057 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.498 Provider Relief Fund $882,256 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $668,325 Yes 0
93.778 Medical Assistance Program $353,940 - 0
93.276 Drug-Free Communities Support Program Grants $145,871 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $135,761 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $131,094 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $126,596 - 0
93.994 Maternal and Child Health Services Block Grant to the States $114,529 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $107,716 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $105,218 - 0
93.991 Preventive Health and Health Services Block Grant $104,605 - 0
93.217 Family Planning_services $96,190 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $89,755 - 0
10.175 Farmers Market and Local Food Promotion Program (b) $76,569 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $73,800 - 0
93.788 Opioid Str $68,442 - 0
93.889 National Bioterrorism Hospital Preparedness Program $30,407 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $28,500 - 0
66.472 Beach Monitoring and Notification Program Implementation Grants $19,561 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $16,016 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $11,625 - 0
93.268 Immunization Cooperative Agreements $9,917 - 0
10.575 Farm to School Grant Program $5,273 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $2,327 - 0

Contacts

Name Title Type
FK6VL4J93SL7 Shannon Klonowski Auditee
2315477613 Trina Ochs Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 The accompanying Schedule of Expenditures of Federal Awards includes the Federal grantactivity of the Health Department, and is presented on the modified accrual basis of accounting.The information in this schedule is presented in accordance with requirements of Title 2 U.S.Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principlesand Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore, some amountspresented in this schedule may differ from amounts presented in, or used in, the basic financialstatements.Note 2 Management has reported that expenditures in this Schedule of Expenditures of Federal Awardsare equal to or derived from amounts reported in the annual or final cost reports. Unalloweddifferences, if any, have been disclosed to the auditor.Note 3 The financial reports including claims for advances and reimbursements and amounts claimed orused for matching, are timely, complete, accurate and contain information that is supported bythe books and records from which the basic financial statements have been prepared.Note 4 An analysis of the total Federal and State grants follows:Federal expenditures per Schedule of Expenditures of Federal Awards $ 6,493,408Provider Relief Funds received from July 1, 2020 toSeptember 30, 2021, included on SEFA per federal guidance (882,256)State financial assistance 5,732,946Total State and Federal grants revenue reported in the basicfinancial statements $11,344,098Note 5 The Health Department did not use the 10% de-minimus cost rate under the UniformAdministrative Requirements.Note 6 The Health Department receives certain federal grants as subawards from non-federal entities.Pass-through entities, where applicable, have been identified in the Schedule with anabbreviation, defined as follows:Pass-throughAgencyAbbreviation Pass-through Agency NameMDHHS Michigan Department of Health and Human ServicesEGLE Michigan Department of Environment, Great Lakes and EnergySAMHSA Substance Abuse and Mental Health Services AdministrationHRSA Health Resources and Services AdministrationNMRE Northern Michigan Regional EntityMFF Michigan Fitness FoundationUSDAFNS USDA Food and Nutrition Service De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Finding 2022-001 Assistance Listing # 93.498 - Provider Relief Funds (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Significant Deficiency in Internal Control over Compliance Immaterial Noncompliance Criteria: Grantees are required to file a report on the Provider Relief Fund Reporting portal, if payments in excess of $10,000 were received. Reporting should be completed based on either loss of revenues or other PRF expenditures. Condition: The Health Department utilized PRF funds for lost revenues but filed the Period 2 PRF report showcasing expenditures rather than lost revenues as intended. Cause: Limited guidance was available to the Health Department at the time the Period 2 report was required to be filed. Effect: The Period 2 report was inadvertently completed utilizing expenditures rather than claiming lost revenues. Context: The Health Department incurred lost revenues equal to PRF funds received. Questioned Costs: None. Recommendation: Follow guidance available to correctly file reports within the portal.
Finding 2022-001
Finding 2022-001 Assistance Listing # 93.498 - Provider Relief Funds (PRF) and American Rescue Plan (ARP) Rural Distribution Reporting Significant Deficiency in Internal Control over Compliance Immaterial Noncompliance Criteria: Grantees are required to file a report on the Provider Relief Fund Reporting portal, if payments in excess of $10,000 were received. Reporting should be completed based on either loss of revenues or other PRF expenditures. Condition: The Health Department utilized PRF funds for lost revenues but filed the Period 2 PRF report showcasing expenditures rather than lost revenues as intended. Cause: Limited guidance was available to the Health Department at the time the Period 2 report was required to be filed. Effect: The Period 2 report was inadvertently completed utilizing expenditures rather than claiming lost revenues. Context: The Health Department incurred lost revenues equal to PRF funds received. Questioned Costs: None. Recommendation: Follow guidance available to correctly file reports within the portal.