FAC Explorer

Audit 22857

FY End
2022-12-31
Total Expended
$4.37M
Findings
4
Programs
24
Organization: Human Services of Faribault and Martin Counties (MN)
Year: 2022 Accepted: 2023-07-16
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
15956 2022-004 Significant Deficiency - L
15957 2022-004 Significant Deficiency - L
592398 2022-004 Significant Deficiency - L
592399 2022-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.21M Yes 1
93.563 Child Support Enforcement $497,967 Yes 0
93.658 Foster Care_title IV-E $481,830 - 0
93.558 Temporary Assistance for Needy Families $381,197 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $326,768 - 0
93.667 Social Services Block Grant $272,289 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $193,542 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $156,356 - 0
93.268 Immunization Cooperative Agreements $65,744 - 0
93.069 Public Health Emergency Preparedness $56,536 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $41,310 - 0
93.994 Maternal and Child Health Services Block Grant to the States $33,824 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $16,270 - 0
93.669 Child Abuse and Neglect State Grants $8,628 - 0
93.575 Child Care and Development Block Grant $7,891 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,650 - 0
93.556 Promoting Safe and Stable Families $4,302 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,186 - 0
84.181 Special Education-Grants for Infants and Families $3,158 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $2,020 - 0
93.767 Children's Health Insurance Program $1,647 - 0
93.251 Early Hearing Detection and Intervention $1,500 - 0
93.590 Community-Based Child Abuse Prevention Grants $1,250 - 0
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $75 - 0

Contacts

Name Title Type
SAC5AXHSW6U3 Chera Sevcik Auditee
5072384757 Kristen Houle Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1.Reporting Entity The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Human Services of Faribault and Martin Counties (Agency). The Agency's reporting entity is defined in Note 1 to the financial statements. 2.Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Agency under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with requirements of the 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 Agency, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Agency. 3.Summary of Significant Accounting Policies Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. The Agency has elected to not use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. 4.Reconciliation to Schedule of Intergovernmental Revenue Federal Grant Revenue per Schedule of Intergovernmental Revenue: $4,488,796 Expenditures above, not included as revenues on the Schedule of Intergovernmental Revenues 4,949 Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures (120,178)Expenditures per Schedule of Expenditures of Federal Awards $4,373,567 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
2022-004 ? Timely Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP, 2205MN5ADM ? 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5MAP, 2205MN5ADM Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require expenditures reported on quarterly reports to be submitted to the State of Minnesota by a specified deadline for each particular report. Condition: During testing of reporting requirements, it was noted the Agency did not have adequate internal controls designed to ensure quarterly reports are submitted timely. Questioned Costs: Not applicable. Context: During testing of reporting, it was noted that one of two quarterly Social Services 2556 reports tested were reported to the State of Minnesota after the deadline requirement, it was noted that one of two quarterly Income Maintenance 2550 reports tested were reported to the State of Minnesota after the deadline requirement, and it was noted that two of two quarterly Child and Teen Checkup reports tested were reported to the State of Minnesota after the deadline requirement. Cause: Turnover within the financial department. Effect: The Agency could receive an incorrect federal funding for the program if expenditures are not being timely reported. Repeat Finding: Not applicable. Recommendation: We recommend the Agency implement procedures to ensure all reporting deadlines are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
2022-004 ? Timely Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP, 2205MN5ADM ? 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5MAP, 2205MN5ADM Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require expenditures reported on quarterly reports to be submitted to the State of Minnesota by a specified deadline for each particular report. Condition: During testing of reporting requirements, it was noted the Agency did not have adequate internal controls designed to ensure quarterly reports are submitted timely. Questioned Costs: Not applicable. Context: During testing of reporting, it was noted that one of two quarterly Social Services 2556 reports tested were reported to the State of Minnesota after the deadline requirement, it was noted that one of two quarterly Income Maintenance 2550 reports tested were reported to the State of Minnesota after the deadline requirement, and it was noted that two of two quarterly Child and Teen Checkup reports tested were reported to the State of Minnesota after the deadline requirement. Cause: Turnover within the financial department. Effect: The Agency could receive an incorrect federal funding for the program if expenditures are not being timely reported. Repeat Finding: Not applicable. Recommendation: We recommend the Agency implement procedures to ensure all reporting deadlines are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
2022-004 ? Timely Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP, 2205MN5ADM ? 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5MAP, 2205MN5ADM Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require expenditures reported on quarterly reports to be submitted to the State of Minnesota by a specified deadline for each particular report. Condition: During testing of reporting requirements, it was noted the Agency did not have adequate internal controls designed to ensure quarterly reports are submitted timely. Questioned Costs: Not applicable. Context: During testing of reporting, it was noted that one of two quarterly Social Services 2556 reports tested were reported to the State of Minnesota after the deadline requirement, it was noted that one of two quarterly Income Maintenance 2550 reports tested were reported to the State of Minnesota after the deadline requirement, and it was noted that two of two quarterly Child and Teen Checkup reports tested were reported to the State of Minnesota after the deadline requirement. Cause: Turnover within the financial department. Effect: The Agency could receive an incorrect federal funding for the program if expenditures are not being timely reported. Repeat Finding: Not applicable. Recommendation: We recommend the Agency implement procedures to ensure all reporting deadlines are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
2022-004 ? Timely Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP, 2205MN5ADM ? 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5MAP, 2205MN5ADM Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require expenditures reported on quarterly reports to be submitted to the State of Minnesota by a specified deadline for each particular report. Condition: During testing of reporting requirements, it was noted the Agency did not have adequate internal controls designed to ensure quarterly reports are submitted timely. Questioned Costs: Not applicable. Context: During testing of reporting, it was noted that one of two quarterly Social Services 2556 reports tested were reported to the State of Minnesota after the deadline requirement, it was noted that one of two quarterly Income Maintenance 2550 reports tested were reported to the State of Minnesota after the deadline requirement, and it was noted that two of two quarterly Child and Teen Checkup reports tested were reported to the State of Minnesota after the deadline requirement. Cause: Turnover within the financial department. Effect: The Agency could receive an incorrect federal funding for the program if expenditures are not being timely reported. Repeat Finding: Not applicable. Recommendation: We recommend the Agency implement procedures to ensure all reporting deadlines are met. Views of Responsible Officials: There is no disagreement with the audit finding.