FAC Explorer

Audit 310310

FY End
2023-12-31
Total Expended
$4.47M
Findings
2
Programs
32
Organization: Freeborn County (MN)
Year: 2023 Accepted: 2024-06-27
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403169 2023-002 Significant Deficiency - AB
979611 2023-002 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.41M Yes 1
93.563 Child Support Enforcement $663,025 Yes 0
93.658 Foster Care_title IV-E $476,298 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $364,173 - 0
93.558 Temporary Assistance for Needy Families $330,769 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $256,250 - 0
93.667 Social Services Block Grant $211,073 - 0
16.585 Drug Court Discretionary Grant Program $156,266 - 0
20.205 Highway Planning and Construction $152,793 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $145,477 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $80,839 - 0
93.994 Maternal and Child Health Services Block Grant to the States $38,498 - 0
93.069 Public Health Emergency Preparedness $35,623 - 0
97.042 Emergency Management Performance Grants $22,956 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $14,087 - 0
93.575 Child Care and Development Block Grant $12,122 - 0
16.575 Crime Victim Assistance $11,547 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $8,487 - 0
93.268 Immunization Cooperative Agreements $8,100 - 0
93.556 Promoting Safe and Stable Families $5,601 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $5,326 - 0
93.590 Community-Based Child Abuse Prevention Grants $5,054 - 0
16.606 State Criminal Alien Assistance Program $4,036 - 0
93.747 Elder Abuse Prevention Interventions Program $2,855 - 0
93.767 Children's Health Insurance Program $2,559 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,192 - 0
84.181 Special Education-Grants for Infants and Families $2,100 - 0
96.001 Social Security_disability Insurance $1,410 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $1,253 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $650 - 0
93.283 Centers for Disease Control and Prevention_investigations and Technical Assistance $450 - 0
93.640 Basic Health Program (affordable Care Act) $433 - 0

Contacts

Name Title Type
C18CL8K86UE6 Pat Paquin Auditee
5073775251 Douglas Host Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Freeborn County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards presents the activities of federal award programs expended by Freeborn County. The County’s reporting entity is defined in Note 1 to the financial statements.
Title: Basis of Presentation 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Freeborn County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of Freeborn County under programs of the federal government for the year ended December 31, 2023. The information in the 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) from the Office of Management of Budget (OMB). Because the schedule presents only a selected portion of the operations of Freeborn County, it is not intended to and does not present the financial position or changes in net position of Freeborn County.
Title: Reconcilation to Schedule of Intergovernmental Revenue 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 Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Freeborn County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal grant revenue per Schedule of Intergovernmental Revenue (Exhibit D-1) $ 4,552,534 Unavailable in 2022, recognized as revenue in 2023: Local Assitance and Tribal Consistency Fund (AL #21.032) (50,000) Special Education-Grants for Infants and Families (AL #84.181) (1,050) Temporary Assistance for Needy Families (AL #93.558) (11,790) Refugee and Entrant Assistance State/Replacement Designee Administered Programs (AL #93.566) (151) Community-Based Child Abuse Prevention Grants (AL #93.590) (805) Stephanie Tubbs Jones Child Welfare Services Program (AL #93.645) (3,514) Foster Care Title IV-E (AL #93.658) (71,475) Medical Assistance Program (AL #93.778) (59,563) Maternal and Child Health Services Block Grant to the States (AL #93.994) (9,625) Grants received more than 45 days after year-end, unavailable in 2023: WIC Special Supplemental Nutrition Program for Women, Infants and Children (AL #10.557) 1,560 State Administrative Matchiing Grants for the Supplemental Nutrition Assistance Program (AL #10.561) 5,260 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response (AL #93.354) 20,973 MaryLee Allen Promoting Safe and Stable Families Program (AL #93.556) 1,452 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (AL#93.566) 110 Community-Based Child Abuse Prevention Grants (AL #93.590) 1,994 Stephanie Tubbs Jones Child Welfare Services Program (AL #93.645) 1,445 Foster Care-Title IV-E (AL #93.658) 1,934 Medical Assistance Program (AL #93.778) 95,536 Children's Health Insurance Program (AL #93.767) 101 Expenditures per Schedule of Expenditures of Federal Awards (Exhibit D-2) $ 4,474,926

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Allowable Costs and Allowable Activities Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The County maintains a list of all employees subject to random moment studies, which the State of Minnesota uses as a basis for determining salary reimbursement under federal programs. Condition: The County did not properly report employees working on the Medical Assistance program to the State of Minnesota during a time study conducted by the Minnesota Department of Human Services. Questioned Costs: None Context: During our testing of eligibility and testing of the first and third quarter random moment study listing completed during 2023 for the Medical Assistance program, it was noted that two individuals were not included on the third quarter Income Maintenance listing that should have been included. Cause: Lack of management oversight. Effect: The County could receive an incorrect federal funding allocation on incorrect employee information provided to the state for reimbursement. Repeat Finding: No Recommendation: We recommend the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Allowable Costs and Allowable Activities Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The County maintains a list of all employees subject to random moment studies, which the State of Minnesota uses as a basis for determining salary reimbursement under federal programs. Condition: The County did not properly report employees working on the Medical Assistance program to the State of Minnesota during a time study conducted by the Minnesota Department of Human Services. Questioned Costs: None Context: During our testing of eligibility and testing of the first and third quarter random moment study listing completed during 2023 for the Medical Assistance program, it was noted that two individuals were not included on the third quarter Income Maintenance listing that should have been included. Cause: Lack of management oversight. Effect: The County could receive an incorrect federal funding allocation on incorrect employee information provided to the state for reimbursement. Repeat Finding: No Recommendation: We recommend the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review. Views of responsible officials: There is no disagreement with the audit finding.