County of Monroe Single Audit FS 12-31-07 (FINAL)

Rehmann Robson

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COUNTY OF MONROE, MICHIGAN SINGLE AUDIT For the Year Ended December 31, 2007 COUNTY OF MONROE, MICHIGAN SINGLE AUDIT Table of Contents Year Ended December 31, 2007 PAGE Schedule of Expenditures of Federal Awards ................................................................... 1-4 Notes to Schedule of Expenditures of Federal Awards .................................................... 5 Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards......................................................... 6-7 Independent Auditors’ Report on Compliance With Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance With OMB Circular A-133 ............................................................................................. 8-10 Schedule of Findings and Questioned Costs ..................................................................... 11-14 * * * * * * COUNTY OF MONROE, MICHIGANSchedule of Expenditures of Federal AwardsFor the Year Ended December 31, 2007 Federal Agency/Pass-Through CFDA Pass-ThroughGrantor/Program Title Number Grant Number ExpendituresU.S. DEPARTMENT OF AGRICULTUREDirect Program U.S.D.A. ...

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• Publié par: Enyo
• Nombre de lectures: 39
• Langue: English

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COUNTY OF MONROE, MICHIGAN       SINGLE AUDIT     For the Year Ended December 31, 2007

COUNTY OF MONROE, MICHIGAN   SINGLE   AUDIT   Table of Contents Year Ended December 31, 2007

 

                         Schedule of Expenditures of Federal Awards ...................................................................      Notes to Schedule of Expenditures of Federal Awards ....................................................      Independent Auditors’ Report on Internal Control over  Financial Reporting and on Compliance and Other Matters  Based on an Audit of Financial Statements Performed in  Accordance with Government Auditing Standards .........................................................       Independent Auditors’ Report on Compliance With  Requirements Applicable to Each Major Program and  on Internal Control Over Compliance in Accordance  With OMB Circular A-133 .............................................................................................      Schedule of Findings and Questioned Costs .....................................................................                 

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Federal Agency/Pass-Through Grantor/Program Title

COUNTY OF MONROE, MICHIGAN Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2007

U.S. DEPARTMENT OF AGRICULTURE Direct Program U.S.D.A. Food Distribution - Entitlement Commodities   Passed-through the Michigan Department of Education School Breakfast Program National School Lunch Program Passed-through the Michigan Department of Community Health Women, Infants and Children: 2006/2007 2007/2008 Passed-through the Michigan Department of Labor and Economic Growth and Southeast Michigan Community Alliance State Administration Matching Grants for Food Stamp Program: Jan to Sept 07 Oct to Dec 07 Passed-through the Farm Service Agency Conservation Reserve Program Total U.S. Department of Agriculture

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Passed-through the Michigan Economic Development Corporation Community Development Block Grant/State's Program Community Development Block Grant/State's Program Passed-through the Michigan State Housing Development Authority Community Development Block Grant/State's Program Total U.S. Department of Housing and Urban Development

U.S. DEPARTMENT OF THE INTERIOR - NATIONAL PARKS SERVICE Passed-through the Michigan Department of Natural Resources Outdoor Recreation, Acquisition, Development and Planning U.S. DEPARTMENT OF JUSTICE Direct Programs: Edward Byrne Memorial Justice Assistance Grant Bulletproof Vest Partnership Program Zylon Replacement Public Safety Partnership and Community Policing Grant: COPS Secure our Schools

The accompanying notes are an integral part of this schedule

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CFDA Pass-Through Number Grant Number Expenditures

10.550 -n/a- $ 2,021 10.553 58-000-8001 14,489 10.555 58-000-8001 22,243 10.557 20070345 285,489 10.557 20080791-0 93,306

10.561 04-02-0004 65,528 10.561 04-02-0004 26,589 10.069 0286   4,908  514,573

14.228 MSC-205024-EDPA 25,000 14.228 MSC 204001-EDIG 13,825 14.228 MSC-2007-0780-HOA 118,430  157,255

15.916 05-048 13,680

16.738 2005-DJBX-0007  818 16.607 -n/a-   4,357 16.710 2006CKWX0639 54,888 continued…

CFDA Pass-Through Number Grant Number Expenditures

16.523 JAIBG 06-58001 $ 3,040 - 16.523 JAIBG-07-58001   9,125 16.540 JJBRC 05-58001-3 57,018  129,246

COUNTY OF MONROE, MICHIGAN Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2007

Federal Agency/Pass-Through Grantor/Program Title U.S. DEPARTMENT OF JUSTICE (concluded) Passed-through the Michigan Family Independence Agency: Juvenile Accountability Incentive Block Grant: 2006/2007 2007/2008 Juvenile Justice and Delinquency Prevention - Active Balanced Community Initiative Total U.S. Department of Justice U.S. DEPARTMENT OF LABOR Passed-through the Michigan Department of Labor and Economic Growth and Southeast Michigan Community Alliance: Employment Service: 2007/2008 2006/2007 Employment Service - TAA/NAFTA: 2007/2008 2006/2007 WIA Adult Program: 2007/2008 2006/2007 WIA Adult Core Program: 2006/2007 WIA Dislocated Worker Program: 2007/2008 2006/2007 Total U.S. Department of Labor U.S. DEPARTMENT OF TRANSPORTATION Passed-through Michigan Office of Highway Safety Planning State and Community Highway Safety: Traffic Enforcement Vehicle Safe Communities Grant Enforcement Grant (Drive Michigan Safely) Total U.S. Department of Transportation U.S. ENVIRONMENTAL PROTECTION AGENCY Passed through Michigan Department of Environmental Quality: Beach Monitoring Clean Air Act - Indoor Air Quality Capitalization Grants - Drinking Water Revolving Funds Operators of Small Water Systems Certification and Training Total U.S. Environmental Protection Agency

AL-06-07 PT-08-25 PT-07-09 -n/a- -n/a- -n/a- -n/a-

 10,865  11,822  62,758  85,445                   3,895                   5,000                      300                   4,200  13,395 continued…

 98,858  136,983  11,886                           -  117,442  118,017  24,517  182,496  273,347  963,546

07-02-004 06-02-0004 07-02-004 06-02-0004 07-02-004 06-02-0004 06-02-0004 07-02-004 06-02-0004

17.207 17.207 17.207 17.207 17.258 17.258 17.258 17.260 17.260

20.600 20.600 20.600 66.472 66.034 66.468 66.471

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COUNTY OF MONROE, MICHIGAN Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2007

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CFDA Number 93.778 93.778 93.940 93.940 93.958 93.958 93.994 93.994 93.994 93.994 93.994

COUNTY OF MONROE, MICHIGAN Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2007

  hcs ludef  oisthl rartpa

97.067 97.067 97.042 97.067 97.067 97.067 97.067

Pass-Through Grant Number 20070345 20080791-0 20070345 20080791-0 20071335-01 20071335-01 20070345 20080791-0 20070345 20070345 20080791-0

Expenditures $ 93,655  16,049                   1,138                      510  20,761  35,739  47,989  16,041  13,402                   8,566                   2,919  4,816,624

 277,324  124,499  26,091  849,526  65,077  17,704  17,988  1,378,209 $ 8,071,973

-n/a- n/a n/a n/a -n/a- -n/a- -n/a-

Federal Agency/Pass-Through Grantor/Program Title U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (concluded) Medicaid outreach: 2006/2007 2007/2008 HIV Prevention Activities - Health Department Based: 2006/2007 2007/2008 Community Mental Health Services Block Grant: Peer Support Specialists Therapeutic Foster Care Maternal and Child Health Services Block Grant: Local Maternal and Child Health 2006/2007 2007/2008 Family Planning/Pregnancy Provention 2006/2007 CSHCS Case Management Services 2006/2007 2007/2008 Total U.S. Department of Health and Human Services U.S. DEPARTMENT OF HOMELAND SECURITY Passed-through Michigan Department of State Police: State Domestic Preparedness Equipment Support Program: 2005 State Homeland Security Program 2005 State Homeland Security Program - Law Enforcement Terrorism Prevention Emergency Management Performance Grants Passed-through Michigan Department of State Police and Oakland County: State Domestic Preparedness Equipment Support Program: 2006 Homeland Security Grant UASI Region - Monroe County Radio Tower 2006 Homeland Security Grant UASI Region - Solution Area Planners 2006 Homeland Security Grant UASI Region - Administration 2006 Homeland Security Grant UASI Region - Training Total U.S. Department of Homeland Security TOTAL EXPENDITURES OF FEDERAL AWARDS

 

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COUNTY OF MONROE, MICHIGAN   Notes to Schedule of Expenditures of Federal Awards    

BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the County of Monroe, Michigan (the “County”) andis presented on the modified accrual basis of accounting.   The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations . Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.    

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      INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS   June 19, 2008

      To the Board of Commissioners  of the County of Monroe Monroe, Michigan     We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Monroe County, Michigan , as of and for the year ended December 31, 2007, and have issued our report thereon dated June 13, 2008. We did not audit the financial statements of the Monroe County Road Commission, Monroe County Library System and Monroe County Agency that collectively represent 86.3% of the assets and 64.4% of the revenues of the aggregate discretely presented component units. Those financial statements were audited by other auditors whose reports were furnished to us, and our opinion, insofar as it relates to the amounts included for the Monroe County Road Commission, Monroe County Library System and Monroe County Agency, is based solely on the reports of the other auditors.   We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. The financial statements of the Monroe County Road Commission and Monroe County Library System were not audited in accordance with Government Auditing Standards.     Internal Control Over Financial Reporting     In planning and performing our audit, we considered the County’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over financial reporting.

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