FAC Explorer

Audit 307886

FY End
2023-12-31
Total Expended
$15.80M
Findings
16
Programs
40
Organization: Blue Earth County (MN)
Year: 2023 Accepted: 2024-06-03
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399379 2023-001 Significant Deficiency Yes E
399380 2023-001 Significant Deficiency Yes E
399381 2023-001 Significant Deficiency Yes E
399382 2023-001 Significant Deficiency Yes E
399383 2023-001 Significant Deficiency Yes E
399384 2023-001 Significant Deficiency Yes E
399385 2023-001 Significant Deficiency Yes E
399386 2023-001 Significant Deficiency Yes E
975821 2023-001 Significant Deficiency Yes E
975822 2023-001 Significant Deficiency Yes E
975823 2023-001 Significant Deficiency Yes E
975824 2023-001 Significant Deficiency Yes E
975825 2023-001 Significant Deficiency Yes E
975826 2023-001 Significant Deficiency Yes E
975827 2023-001 Significant Deficiency Yes E
975828 2023-001 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.49M Yes 0
81.086 Conservation Research and Development $1.45M Yes 0
93.563 Child Support Enforcement $1.00M - 0
93.558 Temporary Assistance for Needy Families $734,879 Yes 1
93.658 Foster Care_title IV-E $580,797 - 0
93.667 Social Services Block Grant $373,220 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $348,968 - 0
14.267 Continuum of Care Program $134,527 - 0
97.042 Emergency Management Performance Grants $118,262 - 0
93.994 Maternal and Child Health Services Block Grant to the States $63,342 - 0
93.069 Public Health Emergency Preparedness $60,719 - 0
93.268 Immunization Cooperative Agreements $57,232 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.575 Child Care and Development Block Grant $45,716 - 0
20.616 National Priority Safety Programs $44,030 - 0
93.778 Medical Assistance Program $32,800 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $29,945 - 0
16.606 State Criminal Alien Assistance Program $21,323 - 0
16.922 Equitable Sharing Program $21,223 - 0
93.590 Community-Based Child Abuse Prevention Grants $20,251 - 0
90.404 2018 Hava Election Security Grants $19,497 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $17,626 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $15,565 - 0
16.607 Bulletproof Vest Partnership Program $13,246 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $12,891 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,196 - 0
20.600 State and Community Highway Safety $7,231 - 0
93.556 Promoting Safe and Stable Families $7,060 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $6,343 - 0
97.012 Boating Safety Financial Assistance $4,500 - 0
16.543 Missing Children's Assistance $4,318 - 0
93.747 Elder Abuse Prevention Interventions Program $4,204 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $4,093 - 0
93.767 Children's Health Insurance Program $3,528 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $3,025 - 0
20.205 Highway Planning and Construction $2,991 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $980 - 0
93.251 Early Hearing Detection and Intervention $900 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $746 Yes 1
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $525 - 0

Contacts

Name Title Type
K3C7DK2MBJX4 Lisa Malinski Auditee
5073044182 Miranda Wendlandt Auditor
No contacts on file

Notes to SEFA

Title: Note 4 Accounting Policies: The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Blue Earth County, Minnesota. The County’s reporting entity is defined in Note 1 to the financial statements. The schedule does not include $964,739 in federal awards expended by the Blue Earth County Economic Development Authority (EDA) component unit, which was audited by other auditors. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Blue Earth County under programs of the federal government for the year ended December 31, 2023. 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 Blue Earth County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Blue Earth 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. Blue Earth County has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. RECONCILIATION TO SCHEDULE OF INTERGOVERNMENTAL REVENUE

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.
Finding 2023-001
Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency 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/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.