EIN: 386004857
UEI: VVZDLA7H4EC5
Audited by: Rehmann Robson LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 29, 2026 (120 days from today).
What is a management decision? →2025-002 – Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Special Supplemental Nutrition Program for Women, Infants, and Children (WIC); U.S. Department of Agriculture; Passed through Michigan Department of Health and Human Services; ALN 10.557; award numbers 252MI013W5003, 252MI003W1003, and 232MI013W5003. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. While the County indicated that they have been completing suspension and debarment checks on County vendors in the past, evidence of these suspension and debarment checks was not retained and made available for audit. Cause. Historical documentation supporting suspension and debarment reviews was not available for audit. In addition, formalized procedures for documenting and retaining evidence of compliance had not been consistently implemented. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. View of Responsible Officials. The County agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴2025-002 – Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Special Supplemental Nutrition Program for Women, Infants, and Children (WIC); U.S. Department of Agriculture; Passed through Michigan Department of Health and Human Services; ALN 10.557; award numbers 252MI013W5003, 252MI003W1003, and 232MI013W5003. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. While the County indicated that they have been completing suspension and debarment checks on County vendors in the past, evidence of these suspension and debarment checks was not retained and made available for audit. Cause. Historical documentation supporting suspension and debarment reviews was not available for audit. In addition, formalized procedures for documenting and retaining evidence of compliance had not been consistently implemented. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. View of Responsible Officials. The County agrees with the finding and has prepared a corrective action plan.
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in the Ionia County, Michigan (the County), Single Audit report for the year ended December 31, 2025, and corrective actions to be completed. 2025-002 – Procurement, Suspension and Debarment Auditor Description of Condition and Effect. While the County indicated that they have been completing suspension and debarment checks on County vendors in the past, evidence of these suspension and debarment checks was not retained and made available for audit. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Auditor Recommendation. We recommend that the County verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred and that documentation of these procedures be retained. Corrective Action. The County will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. Responsible Person. Chad Shaw, County Administrator Anticipated Completion Date. December 31, 2026
FAC accepted this audit on June 27, 2025 — management decision was due December 27, 2025.
FAC accepted this audit on June 24, 2024 — management decision was due December 24, 2024.
2023-004 – Procurement, Suspension and Debarment (Repeat Finding) Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. While the County indicated that they have been completing suspension and debarment checks on County vendors, evidence of these suspension and debarment checks was not retained and made available for audit. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. View of Responsible Officials. The County agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴2023-004 – Procurement, Suspension and Debarment (Repeat Finding) Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. While the County indicated that they have been completing suspension and debarment checks on County vendors, evidence of these suspension and debarment checks was not retained and made available for audit. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant, and maintaining appropriate supporting documentation to evidence compliance. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. View of Responsible Officials. The County agrees with the finding and has prepared a corrective action plan.
2023-004 – Procurement, Suspension and Debarment (Repeat Finding) Auditor Description of Condition and Effect. While the County indicated that they have been completing suspension and debarment checks on County vendors, evidence of these suspension and debarment checks was not retained and made available for audit. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Auditor Recommendation. We recommend that the County verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred. Corrective Action. The County will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. Responsible Person. Bernadette Blonde, Finance Director Anticipated Completion Date. December 31, 2024
2022-003
FAC accepted this audit on July 2, 2023 — management decision was due January 2, 2024.
2022-003 ? Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficency in Interal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. View of Responsible Officials. The County will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred.
Show full finding ▾Hide full finding ▴2022-003 ? Procurement, Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficency in Interal Control over Compliance (Procurement, Suspension and Debarment). Federal Programs. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; ALN 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. Cause. This condition was caused by management oversight in knowing the federal compliance requirements of the grant. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. View of Responsible Officials. The County will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred.
2022-003 ? Procurement, Suspension and Debarment Auditor Description of Condition and Effect. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Auditor Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. Corrective Action. The County will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred. Responsible Person. Timothy Dame Finance Officer Anticipated Completion Date. December 31, 2023
FAC accepted this audit on October 3, 2022 — management decision was due April 3, 2023.
2021-005 ? Written Policies Required by the Uniform Grant Guidance Finding Type. Immaterial noncompliance (Allowable Costs/Cost Principles and Cash Management). Federal Programs. Special Supplemental Nutrition Program for Women, Infants and Children (WIC); U.S. Department of Agriculture; ALN 10.557; Award numbers MI003WI003 and MI003W5003; Child Support Enforcement; U.S. Department of Health and Human Services; ALN 93.563; Award numbers CSFOC-17-34001 and CSPA-17-34002. Criteria. The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients); 2) Procurement (including bidding and a conflict of interest policy); 3) Determining the allowability of costs charged to federal programs; 4) Compensation (personnel and benefits policy); and 5) Travel costs (including mileage and per diems). Condition. Although the County has processes in place to cover these areas, there are no formal written policies in place covering payments and allowability of costs. Cause. This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2023. View of Responsible Officials. The County will review the current policies in place to identify the policies that need to be modified to be in compliance with the Uniform Guidance. If additional policies are needed to be in compliance with the Uniform Guidance, those policies will be drafted and adopted by the County to satisfy this issue.
Show full finding ▾Hide full finding ▴2021-005 ? Written Policies Required by the Uniform Grant Guidance Finding Type. Immaterial noncompliance (Allowable Costs/Cost Principles and Cash Management). Federal Programs. Special Supplemental Nutrition Program for Women, Infants and Children (WIC); U.S. Department of Agriculture; ALN 10.557; Award numbers MI003WI003 and MI003W5003; Child Support Enforcement; U.S. Department of Health and Human Services; ALN 93.563; Award numbers CSFOC-17-34001 and CSPA-17-34002. Criteria. The Uniform Guidance requires a non-federal entity that has expended federal awards for a grant awarded on or after December 26, 2014 to have written policies pertaining to: 1) Payments (draws of federal funds and how to minimize the time lapsing between the receipt of federal funds and the disbursement to contractors/employees/subrecipients); 2) Procurement (including bidding and a conflict of interest policy); 3) Determining the allowability of costs charged to federal programs; 4) Compensation (personnel and benefits policy); and 5) Travel costs (including mileage and per diems). Condition. Although the County has processes in place to cover these areas, there are no formal written policies in place covering payments and allowability of costs. Cause. This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2023. View of Responsible Officials. The County will review the current policies in place to identify the policies that need to be modified to be in compliance with the Uniform Guidance. If additional policies are needed to be in compliance with the Uniform Guidance, those policies will be drafted and adopted by the County to satisfy this issue.
2021-005 ? Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the County has processes in place to cover these areas, there are no formal written policies in place covering payments and allowability of costs. As a result of this condition, the County did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the County adopt formal written policies covering these areas as soon as practical, but no later than the end of fiscal year 2023. Corrective Action. The County will review the current policies in place to identify the policies that need to be modified to be in compliance with the Uniform Guidance. If additional policies are needed to be in compliance with the Uniform Guidance, those policies will be drafted and adopted by the County to satisfy this issue. Responsible Person. Steve Kirinovic, Contracted Finance Director Anticipated Completion Date. December 2022
FAC accepted this audit on July 12, 2021 — management decision was due January 12, 2022.
FAC accepted this audit on October 21, 2020 — management decision was due April 21, 2021.
FAC accepted this audit on July 17, 2019 — management decision was due January 17, 2020.
FAC accepted this audit on July 8, 2018 — management decision was due January 8, 2019.
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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