FAC Explorer

Audit 3071

FY End
2022-12-31
Total Expended
$4.03M
Findings
4
Programs
36
Organization: Kanabec County (MN)
Year: 2022 Accepted: 2023-11-14
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1782 2022-004 Material Weakness - E
1783 2022-004 Material Weakness - E
578224 2022-004 Material Weakness - E
578225 2022-004 Material Weakness - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $823,501 Yes 0
20.205 Highway Planning and Construction $532,898 Yes 0
93.563 Child Support Enforcement $305,425 - 0
93.558 Temporary Assistance for Needy Families $234,182 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $204,002 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $196,897 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $196,801 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $133,166 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $110,592 - 0
93.667 Social Services Block Grant $104,005 - 0
93.658 Foster Care_title IV-E $100,178 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $78,096 - 0
16.575 Crime Victim Assistance $74,701 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $36,053 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $31,604 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $29,329 - 0
93.268 Immunization Cooperative Agreements $27,195 - 0
90.404 2018 Hava Election Security Grants $23,600 - 0
93.994 Maternal and Child Health Services Block Grant to the States $23,376 - 0
97.042 Emergency Management Performance Grants $17,119 - 0
93.069 Public Health Emergency Preparedness $12,007 - 0
93.778 Medical Assistance Program $6,025 Yes 1
93.590 Community-Based Child Abuse Prevention Grants $5,037 - 0
93.575 Child Care and Development Block Grant $4,725 - 0
93.669 Child Abuse and Neglect State Grants $4,583 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,841 - 0
93.556 Promoting Safe and Stable Families $2,400 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $2,149 - 0
84.181 Special Education-Grants for Infants and Families $1,962 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,323 - 0
96.001 Social Security_disability Insurance $1,273 - 0
20.600 State and Community Highway Safety $1,161 - 0
93.767 Children's Health Insurance Program $1,146 - 0
20.616 National Priority Safety Programs $878 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $341 - 0
93.251 Early Hearing Detection and Intervention $150 - 0

Contacts

Name Title Type
Q27ERZ6JJXX5 Denise Snyder Auditee
3206796432 Douglas P. Host Auditor
No contacts on file

Notes to SEFA

Accounting Policies: REPORTING ENTITY The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Kanabec County. The County’s reporting entity is defined in Note 1 to the financial statements. NOTE 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 requirement 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. NOTE 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 with the exception of Assistance Listing Number 21.027, which follows criteria determined by the Department of Treasury for allowable costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected to not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4 RECONCILIATION TO SCHEDULE OF INTERGOVERNMENTAL REVENUE Federal Grant Revenue Per Schedule of Intergovernmental Revenue $4,063,290 Expenditures included on the Schedule of Expenditures of Federal Awards that are not considered Intergovernmental Revenues 60,978 Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures (90,239) Expenditures per Schedule of Expenditures of Federal Awards $4,034,029 De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-004
CASEFILE REVIEWS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Health and Human Services Federal Award Identification Numbers and Year: 2205MN5ADM, 2205MNMAP, 2022 Pass-Through Numbers: 2205MN5ADM, 2205MNMAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 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: During eligibility testing it was noted no casefile reviews were documented. Context: Casefile reviews not being documented could lead to none being performed and lead to inappropriate benefits being paid. Questioned costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Due to the COVID pandemic waivers, the supervisory review of casefiles was not performed. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend that a supervisor or team lead perform case file reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
CASEFILE REVIEWS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Health and Human Services Federal Award Identification Numbers and Year: 2205MN5ADM, 2205MNMAP, 2022 Pass-Through Numbers: 2205MN5ADM, 2205MNMAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 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: During eligibility testing it was noted no casefile reviews were documented. Context: Casefile reviews not being documented could lead to none being performed and lead to inappropriate benefits being paid. Questioned costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Due to the COVID pandemic waivers, the supervisory review of casefiles was not performed. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend that a supervisor or team lead perform case file reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
CASEFILE REVIEWS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Health and Human Services Federal Award Identification Numbers and Year: 2205MN5ADM, 2205MNMAP, 2022 Pass-Through Numbers: 2205MN5ADM, 2205MNMAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 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: During eligibility testing it was noted no casefile reviews were documented. Context: Casefile reviews not being documented could lead to none being performed and lead to inappropriate benefits being paid. Questioned costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Due to the COVID pandemic waivers, the supervisory review of casefiles was not performed. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend that a supervisor or team lead perform case file reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-004
CASEFILE REVIEWS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Health and Human Services Federal Award Identification Numbers and Year: 2205MN5ADM, 2205MNMAP, 2022 Pass-Through Numbers: 2205MN5ADM, 2205MNMAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Eligibility Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 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: During eligibility testing it was noted no casefile reviews were documented. Context: Casefile reviews not being documented could lead to none being performed and lead to inappropriate benefits being paid. Questioned costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Due to the COVID pandemic waivers, the supervisory review of casefiles was not performed. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend that a supervisor or team lead perform case file reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of Responsible Officials: There is no disagreement with the audit finding.