FAC Explorer

Audit 20955

FY End
2022-12-31
Total Expended
$5.97M
Findings
2
Programs
35
Organization: Benton County (MN)
Year: 2022 Accepted: 2023-09-21
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
27960 2022-004 Significant Deficiency - I
604402 2022-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.48M Yes 1
93.563 Child Support Enforcement $650,635 Yes 0
93.558 Temporary Assistance for Needy Families $531,142 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $461,373 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $269,012 - 0
93.658 Foster Care_title IV-E $260,105 - 0
93.667 Social Services Block Grant $195,818 - 0
20.205 Highway Planning and Construction $155,536 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $128,552 - 0
16.575 Crime Victim Assistance $77,539 - 0
97.042 Emergency Management Performance Grants $49,470 - 0
93.069 Public Health Emergency Preparedness $41,896 - 0
93.575 Child Care and Development Block Grant $38,772 - 0
90.404 2018 Hava Election Security Grants $33,171 - 0
93.994 Maternal and Child Health Services Block Grant to the States $29,276 - 0
93.268 Immunization Cooperative Agreements $22,852 - 0
93.778 Medical Assistance Program $12,644 Yes 0
93.590 Community-Based Child Abuse Prevention Grants $12,419 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9,387 - 0
20.616 National Priority Safety Programs $8,809 - 0
16.606 State Criminal Alien Assistance Program $8,446 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $7,540 - 0
97.012 Boating Safety Financial Assistance $6,341 - 0
93.669 Child Abuse and Neglect State Grants $5,842 - 0
20.615 E-911 Grant Program $5,636 - 0
20.600 State and Community Highway Safety $4,867 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,511 - 0
93.556 Promoting Safe and Stable Families $3,958 - 0
16.607 Bulletproof Vest Partnership Program $2,968 - 0
84.181 Special Education-Grants for Infants and Families $2,725 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $2,513 - 0
93.767 Children's Health Insurance Program $2,318 - 0
93.251 Early Hearing Detection and Intervention $825 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $730 - 0
93.958 Block Grants for Community Mental Health Services $478 - 0

Contacts

Name Title Type
W1TAEDF7A8H7 Montgomert Headley Auditee
3209685001 Kristen Houle Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Benton County. The Countys reporting entity is defined in Note 1 to the financial statements.NOTE 2The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Benton County under programs of the federal government for the year ended December 31, 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 Benton County, it is not intended to and does not present the financial position or changes in net position of Benton County.NOTE 3Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Benton County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.NOTE 4RECONCILIATION TO THE SCHEDULE OF INTERGOVERNMENTAL REVENUEFederal Grant Revenue per Schedule of Intergovernmental Revenue: $5,990,857 Grants Unavailable in 2021, Recognized as Revenue in 2022:Public Health Emergency Preparedness (15,666)John H. Chafee Foster Care Program for Successful Transition to Adulthood (4,307)Expenditures per Schedule of Expenditures of Federal Awards $5,970,884 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
PROCUREMENT, SUSPENSION AND DEBARMENT (2022-004) Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2022 Compliance Requirement Affected: Procurement, Suspension and Debarment Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction and the County must also comply with procurement requirements in accordance with Uniform Guidance 2 CFR 200.318. Condition: Support for the procurement method used by the County was not retained for one of two contracts tested. For suspension and debarment testing, the County did not verify one of two vendors were not suspended or debarred before entering into the contract. Questioned Costs: Unknown. Context: For one of two procurement contracts tested, support for the use of the noncompetitive proposal method was not retained. For one of two contracts tested for suspension and debarment, the County did not verify the vendor was not suspended or debarred before entering the contract. Cause: Lack of management oversight. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction or they could be overpaying for the transaction if not properly procured. Repeat Finding: No. Recommendation: We recommend the County adhere to its procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
PROCUREMENT, SUSPENSION AND DEBARMENT (2022-004) Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2022 Compliance Requirement Affected: Procurement, Suspension and Debarment Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction and the County must also comply with procurement requirements in accordance with Uniform Guidance 2 CFR 200.318. Condition: Support for the procurement method used by the County was not retained for one of two contracts tested. For suspension and debarment testing, the County did not verify one of two vendors were not suspended or debarred before entering into the contract. Questioned Costs: Unknown. Context: For one of two procurement contracts tested, support for the use of the noncompetitive proposal method was not retained. For one of two contracts tested for suspension and debarment, the County did not verify the vendor was not suspended or debarred before entering the contract. Cause: Lack of management oversight. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction or they could be overpaying for the transaction if not properly procured. Repeat Finding: No. Recommendation: We recommend the County adhere to its procurement policy. Views of Responsible Officials: There is no disagreement with the audit finding.