FAC Explorer

Audit 316064

FY End
2023-12-31
Total Expended
$18.23M
Findings
2
Programs
39
Organization: Wright County (MN)
Year: 2023 Accepted: 2024-07-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479527 2023-003 Significant Deficiency - I
1055969 2023-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.10M Yes 1
20.205 Highway Planning and Construction $3.13M - 0
93.563 Child Support Enforcement $1.56M - 0
93.658 Foster Care_title IV-E $692,954 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $624,071 - 0
93.558 Temporary Assistance for Needy Families $519,758 - 0
93.667 Social Services Block Grant $482,641 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $234,620 - 0
93.276 Drug-Free Communities Support Program Grants $161,106 - 0
93.069 Public Health Emergency Preparedness $137,500 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $114,565 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $105,928 - 0
16.585 Drug Court Discretionary Grant Program $101,799 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $80,152 - 0
93.994 Maternal and Child Health Services Block Grant to the States $72,982 - 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
93.778 Medical Assistance Program $45,564 Yes 0
16.606 State Criminal Alien Assistance Program $41,458 - 0
93.575 Child Care and Development Block Grant $41,041 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $40,531 - 0
93.268 Immunization Cooperative Agreements $36,863 - 0
93.590 Community-Based Child Abuse Prevention Grants $24,497 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $21,001 - 0
93.556 Promoting Safe and Stable Families $13,243 - 0
20.219 Recreational Trails Program $12,200 - 0
15.659 National Wildlife Refuge Fund $11,625 - 0
93.747 Elder Abuse Prevention Interventions Program $10,018 - 0
97.012 Boating Safety Financial Assistance $8,500 - 0
20.600 State and Community Highway Safety $7,310 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $4,043 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $3,500 - 0
15.662 Great Lakes Restoration $2,500 - 0
84.181 Special Education-Grants for Infants and Families $2,100 - 0
93.070 Environmental Public Health and Emergency Response $2,000 - 0
93.251 Early Hearing Detection and Intervention $1,025 - 0
16.543 Missing Children's Assistance $510 - 0
93.767 Children's Health Insurance Program $485 - 0
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $450 - 0
20.616 National Priority Safety Programs $290 - 0

Contacts

Name Title Type
VYRJU68KJUB5 Lindsey Meyer Auditee
7636827579 Kristen Houle 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 (Uniform Guidance) 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: The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Wright County. The County’s reporting entity is defined in Note 1.A. 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 (Uniform Guidance) 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: The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award 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) from the Office of Management and Budget (OMB). 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 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 (Uniform Guidance) 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: The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Federal Grant Revenue per Schedule of Intergovernmental Revenue $ 17,671,832 Grants Received More than 60 Days After Year-End, Unavailable in 2023: Highway Planning and Construction (AL# 20.205) 418,824 Immunization Cooperative Agreements (AL# 93.268) 12,644 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (AL# 93.323) 40,061 Temporary Assistance for Needy Families (AL# 93.558) 120,149 Grants Unavailable in 2022, Recognized as Revenue in 2023: MaryLee Allen Promoting Safe and Stable Families Program (AL# 93.556) (3,744) Community-Based Child Abuse Prevention Grants (AL# 93.645) (6,674) Stephanie Tubbs Jones Child Welfare Services Program (AL# 93.590) (5,737) John H. Chafee Foster Care Program for Successful Transition to Adulthood (AL# 93.674) (12,931) Expenditures per Schedule of Expenditures of Federal Awards $ 18,234,424

Finding Details

Finding 2023-003
Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification and Year: SLFRP0426, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction and retain documentation stating the date SAM.gov was checked. Condition: The County did not retain documentation for the date that the verification was completed. Questioned Costs: None. Context: For five of five suspension and debarment transactions tested, the County retained documentation the procedures were done; however, the date of verification was not kept on file to support verification was done prior to the transaction taking place. Cause: The County did not follow their policy regarding suspension and debarment. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: No. Recommendation: We recommend the County ensure they follow their countywide policies regarding federal suspension and debarment and retain necessary documentation. Views of responsible officials: There is no disagreement with the audit finding. The County has implemented changes to their internal procedures to ensure that dates are now visible in the documentation retained.
Finding 2023-003
Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification and Year: SLFRP0426, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction and retain documentation stating the date SAM.gov was checked. Condition: The County did not retain documentation for the date that the verification was completed. Questioned Costs: None. Context: For five of five suspension and debarment transactions tested, the County retained documentation the procedures were done; however, the date of verification was not kept on file to support verification was done prior to the transaction taking place. Cause: The County did not follow their policy regarding suspension and debarment. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: No. Recommendation: We recommend the County ensure they follow their countywide policies regarding federal suspension and debarment and retain necessary documentation. Views of responsible officials: There is no disagreement with the audit finding. The County has implemented changes to their internal procedures to ensure that dates are now visible in the documentation retained.