FAC Explorer

Audit 314669

FY End
2023-12-31
Total Expended
$28.01M
Findings
6
Programs
50
Organization: Washington County, Minnesota (MN)
Year: 2023 Accepted: 2024-07-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
477967 2023-002 Significant Deficiency - E
477968 2023-003 Significant Deficiency - E
477969 2023-004 Significant Deficiency - E
1054409 2023-002 Significant Deficiency - E
1054410 2023-003 Significant Deficiency - E
1054411 2023-004 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $7.37M Yes 0
93.778 Medical Assistance Program $6.35M Yes 0
93.563 Child Support Enforcement $3.22M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.47M - 0
93.558 Temporary Assistance for Needy Families $1.38M Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $915,844 Yes 0
93.667 Social Services Block Grant $821,084 - 0
20.205 Highway Planning and Construction $783,496 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $731,974 - 0
93.658 Foster Care_title IV-E $705,340 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $631,718 - 0
17.278 Wia Dislocated Worker Formula Grants $278,808 Yes 0
17.259 Wia Youth Activities $261,805 Yes 0
93.575 Child Care and Development Block Grant $254,106 - 0
93.069 Public Health Emergency Preparedness $206,739 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $185,493 - 0
17.258 Wia Adult Program $176,291 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $157,265 - 0
16.575 Crime Victim Assistance $140,000 - 0
97.012 Boating Safety Financial Assistance $138,442 - 0
95.001 High Intensity Drug Trafficking Areas Program $137,533 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $136,580 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $124,858 - 0
97.067 Homeland Security Grant Program $119,623 - 0
97.042 Emergency Management Performance Grants $119,578 - 0
93.268 Immunization Cooperative Agreements $118,671 - 0
93.788 Opioid Str $97,757 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $84,760 - 0
20.600 State and Community Highway Safety $82,345 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $81,064 - 0
14.218 Community Development Block Grants/entitlement Grants $73,046 - 0
21.023 Emergency Rental Assistance Program $71,115 - 0
20.616 National Priority Safety Programs $69,560 - 0
16.922 Equitable Sharing Program $66,879 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.590 Community-Based Child Abuse Prevention Grants $36,499 - 0
16.606 State Criminal Alien Assistance Program $30,334 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $27,040 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $26,072 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $22,955 - 0
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $19,074 - 0
93.747 Elder Abuse Prevention Interventions Program $10,589 - 0
93.556 Promoting Safe and Stable Families $9,625 - 0
90.404 2018 Hava Election Security Grants $4,287 - 0
16.710 Public Safety Partnership and Community Policing Grants $4,065 - 0
45.310 Grants to States $3,474 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $3,039 - 0
93.251 Early Hearing Detection and Intervention $2,625 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,328 - 0
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $225 - 0

Contacts

Name Title Type
E2STKL3UZ966 Renee Vought Auditee
6514306033 Douglas P Host Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: Expenditures reported on the schedule are 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. Under these principals certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards presents the federal award programs expended by Washington County excluding the Washington County Community Development Agency. The County's reporting entity is defined in Note 1 to the basic financial statements.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are 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. Under these principals certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. 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, 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 the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: Reconciliation to the Schedule of Intergovernmental Revenues Accounting Policies: Expenditures reported on the schedule are 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. Under these principals certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to not use the 10% de minimus indirect cost rate allowed under the Uniform Guidance. Federal Grant Revenues per the Schedule of Intergovernmental Revenue: $27,668,241 Grants received more than 60 days after year end, unavailable in 2023: Temporary Assistance for Needy Families (TANF): $265,431 Public Health Emergency Response: $25,725 Refugee and Entrant Assistance State/Replacement DesigneeAdministered Programs: #3,039 Boating Safety Financial Assistance: $46,444 Grants unavailable in 2022, recognized as revenue in 2023: None - Expenditures per the Schedule of Expenditures of Federal Awards : $28,008,880

Finding Details

Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 23011MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: Eligibility standards require there to be an agency approval on all Combined Application Form’s. Condition: During our testing, two of 40 cases tested did not have agency approval on them. Questioned Costs: None. Cause: The case worker did not properly complete. Repeat Finding: No Recommendation: We recommend the County ensure all eligibility combined application forms are double checked for agency signature. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: Eligibility standards require there to be a minor child in the household. Condition: During our testing, one of 40 cases was noted to not have a minor child in the household and receiving benefits. Questioned Costs: None. Cause: The case worker did not properly complete Repeat Finding: No Recommendation: We recommend the County ensure all eligibility case applications are doublechecked for a minor child in the home to be eligible for the program. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: There is a control requirement for eligibility grant requirements. Condition: During our testing, it was determined that the County did not do a sufficient amount of internal casefile reviews. Questioned Costs: None. Cause: The supervisors were more focused on getting the cases updated with coming out of the public health emergency and training, then doing internal casefile reviews. Repeat Finding: No Recommendation: We recommend the County do more internal casefile reviews for the amount of cases that they have. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2023-002
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 23011MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: Eligibility standards require there to be an agency approval on all Combined Application Form’s. Condition: During our testing, two of 40 cases tested did not have agency approval on them. Questioned Costs: None. Cause: The case worker did not properly complete. Repeat Finding: No Recommendation: We recommend the County ensure all eligibility combined application forms are double checked for agency signature. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2023-003
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: Eligibility standards require there to be a minor child in the household. Condition: During our testing, one of 40 cases was noted to not have a minor child in the household and receiving benefits. Questioned Costs: None. Cause: The case worker did not properly complete Repeat Finding: No Recommendation: We recommend the County ensure all eligibility case applications are doublechecked for a minor child in the home to be eligible for the program. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: There is a control requirement for eligibility grant requirements. Condition: During our testing, it was determined that the County did not do a sufficient amount of internal casefile reviews. Questioned Costs: None. Cause: The supervisors were more focused on getting the cases updated with coming out of the public health emergency and training, then doing internal casefile reviews. Repeat Finding: No Recommendation: We recommend the County do more internal casefile reviews for the amount of cases that they have. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.