FAC Explorer

Audit 23053

FY End
2022-12-31
Total Expended
$22.64M
Findings
4
Programs
43
Organization: Stearns County (MN)
Year: 2022 Accepted: 2023-09-19
Auditor: Office of the State Auditor

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21160 2022-002 Significant Deficiency - E
21161 2022-002 Significant Deficiency - E
597602 2022-002 Significant Deficiency - E
597603 2022-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $5.24M Yes 0
93.558 Temporary Assistance for Needy Families $1.77M Yes 1
93.563 Child Support Enforcement $1.09M - 0
93.658 Foster Care_title IV-E $1.01M - 0
93.667 Social Services Block Grant $665,561 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $420,770 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $202,149 - 0
93.575 Child Care and Development Block Grant $158,430 - 0
16.575 Crime Victim Assistance $134,050 - 0
93.268 Covid-19 - Immunization Cooperative Agreements $102,205 - 0
93.069 Public Health Emergency Preparedness $91,361 - 0
93.674 Covid-19 - John H. Chafee Foster Care Program for Successful Transition to Adulthood $87,886 - 0
16.582 Crime Victim Assistance/discretionary Grants $76,077 - 0
20.205 Highway Planning and Construction $68,092 Yes 0
97.042 Emergency Management Performance Grants $66,410 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $65,902 - 0
93.994 Maternal and Child Health Services Block Grant to the States $62,370 - 0
90.404 2018 Hava Election Security Grants $58,987 - 0
93.778 Medical Assistance Program $51,787 - 0
16.710 Public Safety Partnership and Community Policing Grants $45,186 - 0
16.831 Children of Incarcerated Parents $43,359 - 0
16.606 State Criminal Alien Assistance Program $40,346 - 0
97.012 Boating Safety Financial Assistance $37,546 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $31,502 - 0
20.219 Recreational Trails Program $25,000 Yes 0
16.034 Covid-19 - Coronavirus Emergency Supplemental Funding Program $23,800 - 0
93.556 Promoting Safe and Stable Families $22,685 - 0
93.669 Child Abuse and Neglect State Grants $21,721 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $20,585 - 0
93.917 Hiv Care Formula Grants $15,245 - 0
93.590 Community-Based Child Abuse Prevention Grants $13,185 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $11,405 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $9,971 - 0
45.310 Covid-19 Grants to States $8,250 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $6,586 - 0
93.268 Immunization Cooperative Agreements $5,025 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $4,935 - 0
20.616 National Priority Safety Programs $4,374 - 0
93.583 Refugee and Entrant Assistance_wilson/fish Program $4,062 - 0
93.251 Early Hearing Detection and Intervention $2,325 - 0
20.600 State and Community Highway Safety $2,221 - 0
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $225 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $69 - 0

Contacts

Name Title Type
E2RLXUL3NTG7 Randy Schreifels Auditee
3206563900 Julie Blaha Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation to Schedule of Intergovernmental Revenue Accounting Policies: Reporting EntityThe Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Stearns County. The Countys reporting entity is defined in Note 1 to the financial statements. The schedule does not include $1,899,944 in federal awards expended during the year ended June 30, 2022, by the Housing and Redevelopment Authority (HRA) of Stearns County component unit, which had a separate single audit performed by other auditors.Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Stearns County under programs of the federal government for the year ended December 31, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Stearns County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Stearns County.Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. Reconciliation to Schedule of Intergovernmental RevenueFederal grant revenue per Schedule of Intergovernmental Revenue$ 23,149,127Grants received more than 60 days after year-end, considered unavailable revenue in 2022Children of Incarcerated Parents (AL No. 16.831)6,987Minimum Penalties for Repeat Offenders for Driving While Intoxicated (AL No. 20.608)396Early Hearing Detection and Intervention (AL No. 93.251)350Promoting Safe and Stable Families (AL No. 93.556)4,693Community-Based Child Abuse Prevention Grants (AL No. 93.590)5,243Stephanie Tubbs Jones Child Welfare Services Program (AL No. 93.645)8,366John H. Chafee Foster Care Program for Successful Transition to Adulthood (AL No. 93.674)7,114Unavailable revenue in 2021, recognized as revenue in 2022Edward Byrne Memorial Justice Assistance Grant Program (AL No. 16.034)(59,249)Children of Incarcerated Parents (AL No. 16.831)(14,941)Minimum Penalties for Repeat Offenders for Driving While Intoxicated (AL No. 20.608)(3,248)National Priority Safety Program (AL No. 20.616)(593)Promoting Safe and Stable Families (AL No. 93.556)(7,549)Temporary Assistance for Needy Families (AL No. 93.558)(371,304)Community-Based Child Abuse Prevention Grants (AL No. 93.590)(4,355)Stephanie Tubbs Jones Child Welfare Services Program (AL No. 93.645)(2,345)Child Abuse and Neglect State Grants (AL No. 93.669)(5,162)Revenues recognized in 2022, to be expended in 2023COVID-19 Coronavirus State and Local Fiscal Recovery Funds (AL No. 21.027)(75,474)Expenditures per Schedule of Expenditures of Federal Awards$ 22,638,056

Finding Details

Finding 2022-002
2022-002 Eligibility Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Human Services Program: 93.558 Temporary Assistance for Needy Families Award Number and Year: 2201MNTANF; 2022 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In the case files tested for compliance with Temporary Assistance for Needy Families Program eligibility requirements, not all documentation was available, updated, or input correctly to support participant eligibility. The following exceptions were noted in the sample of 40 cases tested: ? One case file had an incomplete combined application form (CAF) and incorrect assets entered based on the CAF; ? One case file had a parent relationship entered in MAXIS that was not supported by the case file documentation; and ? Two case files had information in MAXIS that did not agree to supporting documentation in the case file. Questioned Costs: None Context: The State of Minnesota contracts with the County?s Human Services Department to perform the ?intake function? (meeting with the social services client to determine income and categorical eligibility), while the Minnesota Department of Human Services maintains MAXIS, which supports the eligibility determination process and pays the benefits to the participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The lack of documented verification of key eligibility-determining factors and the improper input of information into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel gathering and entering case information into MAXIS did not ensure all required information was completed, obtained, and input correctly. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation to support Temporary Assistance for Needy Families eligibility determinations is properly input into MAXIS and maintained in the case files. Consideration should be given to providing additional training to County program personnel. View of Responsible Official: Acknowledged
Finding 2022-002
2022-002 Eligibility Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Human Services Program: 93.558 Temporary Assistance for Needy Families Award Number and Year: 2201MNTANF; 2022 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In the case files tested for compliance with Temporary Assistance for Needy Families Program eligibility requirements, not all documentation was available, updated, or input correctly to support participant eligibility. The following exceptions were noted in the sample of 40 cases tested: ? One case file had an incomplete combined application form (CAF) and incorrect assets entered based on the CAF; ? One case file had a parent relationship entered in MAXIS that was not supported by the case file documentation; and ? Two case files had information in MAXIS that did not agree to supporting documentation in the case file. Questioned Costs: None Context: The State of Minnesota contracts with the County?s Human Services Department to perform the ?intake function? (meeting with the social services client to determine income and categorical eligibility), while the Minnesota Department of Human Services maintains MAXIS, which supports the eligibility determination process and pays the benefits to the participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The lack of documented verification of key eligibility-determining factors and the improper input of information into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel gathering and entering case information into MAXIS did not ensure all required information was completed, obtained, and input correctly. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation to support Temporary Assistance for Needy Families eligibility determinations is properly input into MAXIS and maintained in the case files. Consideration should be given to providing additional training to County program personnel. View of Responsible Official: Acknowledged
Finding 2022-002
2022-002 Eligibility Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Human Services Program: 93.558 Temporary Assistance for Needy Families Award Number and Year: 2201MNTANF; 2022 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In the case files tested for compliance with Temporary Assistance for Needy Families Program eligibility requirements, not all documentation was available, updated, or input correctly to support participant eligibility. The following exceptions were noted in the sample of 40 cases tested: ? One case file had an incomplete combined application form (CAF) and incorrect assets entered based on the CAF; ? One case file had a parent relationship entered in MAXIS that was not supported by the case file documentation; and ? Two case files had information in MAXIS that did not agree to supporting documentation in the case file. Questioned Costs: None Context: The State of Minnesota contracts with the County?s Human Services Department to perform the ?intake function? (meeting with the social services client to determine income and categorical eligibility), while the Minnesota Department of Human Services maintains MAXIS, which supports the eligibility determination process and pays the benefits to the participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The lack of documented verification of key eligibility-determining factors and the improper input of information into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel gathering and entering case information into MAXIS did not ensure all required information was completed, obtained, and input correctly. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation to support Temporary Assistance for Needy Families eligibility determinations is properly input into MAXIS and maintained in the case files. Consideration should be given to providing additional training to County program personnel. View of Responsible Official: Acknowledged
Finding 2022-002
2022-002 Eligibility Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Human Services Program: 93.558 Temporary Assistance for Needy Families Award Number and Year: 2201MNTANF; 2022 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In the case files tested for compliance with Temporary Assistance for Needy Families Program eligibility requirements, not all documentation was available, updated, or input correctly to support participant eligibility. The following exceptions were noted in the sample of 40 cases tested: ? One case file had an incomplete combined application form (CAF) and incorrect assets entered based on the CAF; ? One case file had a parent relationship entered in MAXIS that was not supported by the case file documentation; and ? Two case files had information in MAXIS that did not agree to supporting documentation in the case file. Questioned Costs: None Context: The State of Minnesota contracts with the County?s Human Services Department to perform the ?intake function? (meeting with the social services client to determine income and categorical eligibility), while the Minnesota Department of Human Services maintains MAXIS, which supports the eligibility determination process and pays the benefits to the participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The lack of documented verification of key eligibility-determining factors and the improper input of information into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel gathering and entering case information into MAXIS did not ensure all required information was completed, obtained, and input correctly. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation to support Temporary Assistance for Needy Families eligibility determinations is properly input into MAXIS and maintained in the case files. Consideration should be given to providing additional training to County program personnel. View of Responsible Official: Acknowledged