FAC Explorer

Audit 320954

FY End
2023-12-31
Total Expended
$5.74M
Findings
2
Programs
35
Organization: Benton County (MN)
Year: 2023 Accepted: 2024-09-25
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498197 2023-004 Significant Deficiency Yes I
1074639 2023-004 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.11M Yes 1
93.563 Child Support Enforcement $695,555 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $455,899 - 0
93.558 Temporary Assistance for Needy Families $423,979 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $268,438 - 0
93.958 Block Grants for Community Mental Health Services $219,555 - 0
93.667 Social Services Block Grant $217,406 - 0
93.658 Foster Care_title IV-E $196,253 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $189,609 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $124,706 - 0
97.042 Emergency Management Performance Grants $60,000 - 0
16.575 Crime Victim Assistance $50,734 - 0
93.069 Public Health Emergency Preparedness $43,780 - 0
93.994 Maternal and Child Health Services Block Grant to the States $43,309 - 0
93.575 Child Care and Development Block Grant $36,869 - 0
93.268 Immunization Cooperative Agreements $19,127 - 0
93.778 Medical Assistance Program $11,244 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,459 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $5,875 - 0
16.607 Bulletproof Vest Partnership Program $5,339 - 0
20.600 State and Community Highway Safety $5,134 - 0
93.590 Community-Based Child Abuse Prevention Grants $4,895 - 0
93.747 Elder Abuse Prevention Interventions Program $4,101 - 0
93.556 Promoting Safe and Stable Families $4,073 - 0
97.012 Boating Safety Financial Assistance $3,604 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,326 - 0
20.616 National Priority Safety Programs $2,757 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2,205 - 0
10.578 Wic Grants to States (wgs) $1,986 - 0
93.767 Children's Health Insurance Program $1,814 - 0
84.181 Special Education-Grants for Infants and Families $1,625 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $1,541 - 0
16.606 State Criminal Alien Assistance Program $970 - 0
93.251 Early Hearing Detection and Intervention $675 - 0
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $150 - 0

Contacts

Name Title Type
W1TAEDF7A8H7 Montgomery Headley Auditee
3209685001 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, 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: Benton 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 Benton 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: Benton 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 Benton 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 Benton County, it is not intended to and does not present the financial position or changes in net position of Benton County.
Title: RECONCILIATION TO THE 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: Benton County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Reconciliation to the Schedule of Intergovernmental Revenue Federal Grant Revenue per Schedule of Intergovernmental Revenue: $5,663,133 Grants Unavailable in 2023, Recognized as Revenue in 2024: Public Health Emergency Preparedness $10,355 Temporary Assistance for Needy Families $18,494 Block Grants for Community Mental Health Services $19,217 Emergency Management Performance Grants $29,562 Expenditures per Schedule of Expenditures of Federal Awards $5,740,761

Finding Details

Finding 2023-004
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 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. Condition: The County did not verify one of two vendors were not suspended or debarred before entering into the contract. Questioned Costs: Unknown. Context: For one of two contracts tested for suspension and debarment, the County did not verify the vendor was not suspended or debarred before entering the contract. Cause: Lack of management oversight. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: Prior year finding identified as Finding 2022-004 (procurement portion resolved). Recommendation: We recommend the County align their policies to address any necessary modifications to ensure all suspension and debarment requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-004
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 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. Condition: The County did not verify one of two vendors were not suspended or debarred before entering into the contract. Questioned Costs: Unknown. Context: For one of two contracts tested for suspension and debarment, the County did not verify the vendor was not suspended or debarred before entering the contract. Cause: Lack of management oversight. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: Prior year finding identified as Finding 2022-004 (procurement portion resolved). Recommendation: We recommend the County align their policies to address any necessary modifications to ensure all suspension and debarment requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.