Audit 21035

FY End

2022-12-31

Total Expended

$31.27M

Findings

Programs

Organization: Washington County, Minnesota (MN)

Year: 2022 Accepted: 2023-06-20

Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
25566	2022-002	Significant Deficiency	-	L
602008	2022-002	Significant Deficiency	-	L

Programs

ALN	Program	Spent	Major	Findings
21.023	Emergency Rental Assistance Program	$5.75M	Yes	0
93.778	Medical Assistance Program	$4.91M	Yes	0
93.563	Child Support Enforcement	$2.95M	-	0
20.205	Highway Planning and Construction	$2.45M	Yes	0
10.561	State Administrative Matching Grants for the Supplemental Nutrition Assistance Program	$1.42M	-	0
93.558	Temporary Assistance for Needy Families	$1.40M	-	0
93.667	Social Services Block Grant	$826,480	-	0
93.658	Foster Care_title IV-E	$682,773	Yes	1
10.557	Special Supplemental Nutrition Program for Women, Infants, and Children	$614,653	-	0
93.870	Maternal, Infant and Early Childhood Home Visiting Grant	$478,104	-	0
14.218	Community Development Block Grants/entitlement Grants	$401,983	-	0
93.596	Child Care Mandatory and Matching Funds of the Child Care and Development Fund	$239,843	-	0
17.278	Wia Dislocated Worker Formula Grants	$228,345	-	0
17.258	Wia Adult Program	$215,235	-	0
20.513	Enhanced Mobility of Seniors and Individuals with Disabilities	$192,177	-	0
93.069	Public Health Emergency Preparedness	$190,082	-	0
17.259	Wia Youth Activities	$178,784	-	0
95.001	High Intensity Drug Trafficking Areas Program	$175,920	-	0
97.067	Homeland Security Grant Program	$172,955	-	0
97.042	Emergency Management Performance Grants	$171,387	-	0
93.994	Maternal and Child Health Services Block Grant to the States	$153,775	-	0
16.575	Crime Victim Assistance	$140,000	-	0
93.268	Immunization Cooperative Agreements	$133,071	-	0
20.608	Minimum Penalties for Repeat Offenders for Driving While Intoxicated	$130,396	-	0
93.323	Epidemiology and Laboratory Capacity for Infectious Diseases (elc)	$128,046	-	0
93.788	Opioid Str	$119,587	-	0
16.922	Equitable Sharing Program	$112,660	-	0
32.009	Emergency Connectivity Fund Program	$88,110	-	0
93.674	John H. Chafee Foster Care Program for Successful Transition to Adulthood	$80,143	-	0
20.616	National Priority Safety Programs	$78,101	-	0
90.404	2018 Hava Election Security Grants	$77,936	-	0
93.354	Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response	$60,806	-	0
16.606	State Criminal Alien Assistance Program	$60,113	-	0
21.032	Local Assistance and Tribal Consistency Fund	$50,000	-	0
93.590	Community-Based Child Abuse Prevention Grants	$42,882	-	0
97.012	Boating Safety Financial Assistance	$41,754	-	0
20.600	State and Community Highway Safety	$34,976	-	0
16.710	Public Safety Partnership and Community Policing Grants	$29,174	-	0
93.669	Child Abuse and Neglect State Grants	$21,746	-	0
17.235	Senior Community Service Employment Program	$21,388	-	0
14.231	Emergency Solutions Grant Program	$18,897	-	0
97.039	Hazard Mitigation Grant	$18,062	-	0
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$15,155	-	0
93.556	Promoting Safe and Stable Families	$7,176	-	0
45.310	Grants to States	$6,949	-	0
84.181	Special Education-Grants for Infants and Families	$6,300	-	0
93.645	Stephanie Tubbs Jones Child Welfare Services Program	$5,574	-	0
93.251	Early Hearing Detection and Intervention	$2,325	-	0
21.027	Coronavirus State and Local Fiscal Recovery Funds	$2,018	Yes	0
10.572	Wic Farmers' Market Nutrition Program (fmnp)	$1,299	-	0
93.150	Projects for Assistance in Transition From Homelessness (path)	$1,095	-	0
93.314	Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program	$450	-	0

Contacts

Name	Title	Type
E2STKL3UZ966	Tabatha Hansen	Auditee
6514306027	Douglas P. Host	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. Reporting Entity The Schedule of Expenditures of Federal Awards presents the federal award programs expended by Washington County excluding the Washington County Community Development Agency. The County's reporting entity is defined in Note 1 to the basic financial statements. 2. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the 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 the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. 3. Summary of Significant Accounting Policies Expenditures reported on the schedule are 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 principals certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected to not use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. 4. Reconciliation to the Schedule of Intergovernmental Revenues: Federal Grant Revenues per the Schedule of Intergovernmental Revenue $31,532,790 Grants received more than 60 days after year end, unavailable in 2022: None - Grants unavailable in 2021, recognized as revenue in 2022: Temporary Assistance for Needy Families (TANF) (249,333) Stephanie Tubbs Jones Child Welfare Services Program (7,970) Children's Health Insurance Program (1,277) Expenditures per the Schedule of Expenditures of Federal Awards $31,274,210 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002

2022-002 DOCUMENTATION OF REPORT REVIEW Finding Number: 2022-002 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Foster Care Title IV-E Assistance Listing Number: 93.658 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2201MNFOST Award Period: Year-Ended December 31, 2022 Compliance Requirement Section: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria: Uniform Guidance requires that the County maintain records sufficient to support the reports and document the review and approval of the reports by someone other than the preparer. Condition and Context: During our testing, 4 out of 4 reports tested for reporting, the County did not have documentation of a reviewer other than the preparer for the quarterly reports. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits and was statistically valid. Cause: The County?s internal review process has limited number of personnel. Possible Effect: Improper reimbursements could be requested and paid to the County. Repeat Finding: No. Questioned Costs: None noted. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding. A training with staff will be scheduled to identify areas and best practices to fully implement County policy.

Finding 2022-002