FAC Explorer

Audit 318704

FY End
2023-12-31
Total Expended
$9.28M
Findings
2
Programs
30
Organization: Aitkin County (MN)
Year: 2023 Accepted: 2024-09-06
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485986 2023-005 Significant Deficiency - L
1062428 2023-005 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4.34M Yes 1
20.205 Highway Planning and Construction $2.79M Yes 0
93.563 Child Support Enforcement $303,170 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $222,125 - 0
93.558 Temporary Assistance for Needy Families $156,469 - 0
93.667 Social Services Block Grant $127,073 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $83,521 - 0
93.658 Foster Care_title IV-E $80,144 - 0
16.575 Crime Victim Assistance $31,734 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $23,277 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $20,147 - 0
97.042 Emergency Management Performance Grants $19,219 - 0
93.268 Immunization Cooperative Agreements $19,022 - 0
93.994 Maternal and Child Health Services Block Grant to the States $13,959 - 0
93.069 Public Health Emergency Preparedness $12,361 - 0
97.012 Boating Safety Financial Assistance $5,260 - 0
93.590 Community-Based Child Abuse Prevention Grants $5,255 - 0
93.778 Medical Assistance Program $5,218 - 0
10.556 Special Milk Program for Children $3,261 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $3,115 - 0
93.747 Elder Abuse Prevention Interventions Program $3,062 - 0
93.575 Child Care and Development Block Grant $3,021 - 0
93.556 Promoting Safe and Stable Families $1,963 - 0
20.600 State and Community Highway Safety $1,506 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,159 - 0
93.767 Children's Health Insurance Program $929 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $745 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $419 - 0
20.616 National Priority Safety Programs $419 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $125 - 0

Contacts

Name Title Type
CLK7L6F3AM63 Kathleen Ryan Auditee
2189277265 Kristen Houle Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: Expenditures reported on the Schedule are reported on the basis of accounting used by the individual funds of Aitkin County. Governmental funds use the modified accrual basis of accounting. Proprietary funds use the full 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: Aitkin County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards (the Schedule) presents the federal award programs expended by Aitkin 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 basis of accounting used by the individual funds of Aitkin County. Governmental funds use the modified accrual basis of accounting. Proprietary funds use the full 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: Aitkin County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule includes the federal grant activity of Aitkin 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 Aitkin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Aitkin County.

Finding Details

Finding 2023-005
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: COVID-19 Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Assistance Listing Number: 14.228 Federal Award Identification Number and Year: B-20-DW-27-0001, 2023 Pass-Through Agency: Minnesota Department of Employment and Economic Development, Business and Community Development Division Pass-Through Number: B-20-DW-27-0001 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Recipients of $150,000 or more of grant funds must submit a quarterly and annual report, no later than 7 days after the end of each calendar quarter and 15 days after the fiscal year end, respectively. Quarterly and annual reports must be in accordance with reporting requirements set forth in section 15011 of the CARES Act. The Grantee will monitor the activities of the sub-recipient according to 2 CFR §200.303 and 2 CFR §200.331 as necessary to ensure that the sub-award is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the sub-award; and that sub-award performance goals are achieved. This includes reviewing financial and programmatic reports required by the pass-through entity. Condition: There was no oversight by County management of the reports being submitted by the subrecipient to the State. Questioned Costs: None noted. Context: For two of two quarterly reports and one of one annual reports tested, it was noted that there was no review by County management of the reports submitted by the subrecipient and the County received a copy of the report at the same time as the submission was completed. Cause: Insufficient management oversight. Effect: Ineligible costs could be reported. Repeat Finding: No. Recommendation: We recommend that the County reviews their policies to ensure reporting requirements are met including a review of the subrecipient reports prior to submission. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-005
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: COVID-19 Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Assistance Listing Number: 14.228 Federal Award Identification Number and Year: B-20-DW-27-0001, 2023 Pass-Through Agency: Minnesota Department of Employment and Economic Development, Business and Community Development Division Pass-Through Number: B-20-DW-27-0001 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Recipients of $150,000 or more of grant funds must submit a quarterly and annual report, no later than 7 days after the end of each calendar quarter and 15 days after the fiscal year end, respectively. Quarterly and annual reports must be in accordance with reporting requirements set forth in section 15011 of the CARES Act. The Grantee will monitor the activities of the sub-recipient according to 2 CFR §200.303 and 2 CFR §200.331 as necessary to ensure that the sub-award is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the sub-award; and that sub-award performance goals are achieved. This includes reviewing financial and programmatic reports required by the pass-through entity. Condition: There was no oversight by County management of the reports being submitted by the subrecipient to the State. Questioned Costs: None noted. Context: For two of two quarterly reports and one of one annual reports tested, it was noted that there was no review by County management of the reports submitted by the subrecipient and the County received a copy of the report at the same time as the submission was completed. Cause: Insufficient management oversight. Effect: Ineligible costs could be reported. Repeat Finding: No. Recommendation: We recommend that the County reviews their policies to ensure reporting requirements are met including a review of the subrecipient reports prior to submission. Views of responsible officials: There is no disagreement with the audit finding.