FAC Explorer

Audit 25731

FY End
2022-12-31
Total Expended
$2.12M
Findings
2
Programs
24
Organization: Lac Qui Parle County (MN)
Year: 2022 Accepted: 2023-09-17
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31245 2022-004 Significant Deficiency - I
607687 2022-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.11M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $116,081 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $106,227 - 0
93.667 Social Services Block Grant $76,754 - 0
97.042 Emergency Management Performance Grants $60,939 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.658 Foster Care_title IV-E $32,850 - 0
16.575 Crime Victim Assistance $30,090 - 0
90.404 2018 Hava Election Security Grants $25,800 - 0
93.558 Temporary Assistance for Needy Families $21,524 - 0
93.563 Child Support Enforcement $12,556 - 0
93.958 Block Grants for Community Mental Health Services $12,500 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $12,500 - 0
97.012 Boating Safety Financial Assistance $6,713 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $6,438 - 0
93.778 Medical Assistance Program $5,250 - 0
93.590 Community-Based Child Abuse Prevention Grants $4,234 - 0
97.024 Emergency Food and Shelter National Board Program $2,780 - 0
93.669 Child Abuse and Neglect State Grants $2,690 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,859 - 0
93.556 Promoting Safe and Stable Families $1,643 - 0
93.575 Child Care and Development Block Grant $1,248 - 0
93.767 Children's Health Insurance Program $888 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $165 - 0

Contacts

Name Title Type
MJSALCJ2JVU4 Tiffany Moen Auditee
3205987263 Miranda Wendlandt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Reporting EntityThe schedule of expenditures of federal awards presents the activities of federal award programs expended by Lac qui Parle County. The Countys reporting entity is defined in Notes 1 to the financial statements.2.Basis of PresentationThe accompanying schedule of expenditures of federal awards includes the federal grant activity of Lac qui Parle 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 Lac qui Parle County, it is not intended to and does not present the financial position or changes in net position of Lac qui Parle County.3.Summary of Significant Accounting PoliciesExpenditures reported on the schedule are reported on a 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 were not allowable or are limited as to reimbursements. Lac qui Parle County has elected to not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.4.Reconciliation to Schedule of Intergovernmental Revenue Total Federal Revenue per Schedule of Intergovernmental Revenue $2,060,537 Grants Unavailable in 2022, Recognized as Revenue in 2023Promoting Safe and Stable Families Program 418 Parental Support Outreach Program - Children's Trust Fund 855 Block Grants for Community Mental Health Services 1,120 Block Grants for Prevention and Treatment of Substance Abuse 12,500 Stephanie Tubbs Jones Child Welfare Services Program 745 Crime Victim Assistance 5,679 Emergency Management Performance Grants 41,614 Total Federal Awards per Schedule of Expenditures of Federal Awards $2,123,468 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
2022-004 ? Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1480, 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: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The county did not check to see if vendors were suspended or debarred. Questioned costs: None noted. Context: During our testing, it was noted that the County did not perform procedures to ensure vendors were suspended or debarred for 3 of 5 procurement transactions tested. The sample size as based on guidance from chapter 11 of the AICPA Audit Guide, Government Auding Standards and Single Audits. Cause: Management oversight. Effect: The auditor noted no instances of noncompliance with the provisions of suspension and debarment, however the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend County management design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-004
2022-004 ? Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1480, 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: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The county did not check to see if vendors were suspended or debarred. Questioned costs: None noted. Context: During our testing, it was noted that the County did not perform procedures to ensure vendors were suspended or debarred for 3 of 5 procurement transactions tested. The sample size as based on guidance from chapter 11 of the AICPA Audit Guide, Government Auding Standards and Single Audits. Cause: Management oversight. Effect: The auditor noted no instances of noncompliance with the provisions of suspension and debarment, however the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend County management design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. Views of responsible officials: There is no disagreement with the audit finding.