FAC Explorer

Audit 321383

FY End
2023-12-31
Total Expended
$1.69M
Findings
6
Programs
24
Organization: Mahnomen County (MN)
Year: 2023 Accepted: 2024-09-26
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498666 2023-003 Significant Deficiency - E
498667 2023-003 Significant Deficiency - E
498668 2023-002 Material Weakness Yes ABL
1075108 2023-003 Significant Deficiency - E
1075109 2023-003 Significant Deficiency - E
1075110 2023-002 Material Weakness Yes ABL

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $408,042 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $160,724 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $135,594 - 0
21.032 Local Assistance and Tribal Consistency Fund $100,000 - 0
93.563 Child Support Services $99,191 - 0
93.667 Social Services Block Grant $68,652 - 0
93.658 Foster Care Title IV-E $56,966 - 0
16.575 Crime Victim Assistance $46,148 - 0
93.558 Temporary Assistance for Needy Families $45,245 - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $45,000 - 0
20.219 Recreational Trails Program $22,500 - 0
97.042 Emergency Management Performance Grants $9,417 - 0
16.710 Public Safety Partnership and Community Policing Grants $6,503 - 0
90.404 Hava Election Security Grants $4,287 - 0
93.590 Community-Based Child Abuse Prevention Grants $2,094 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,230 - 0
97.012 Boating Safety Financial Assistance $880 - 0
16.607 Bulletproof Vest Partnership Program $847 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $691 - 0
93.767 Children's Health Insurance Program $572 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $470 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $395 - 0
93.575 Child Care and Development Block Grant $328 - 0
93.778 Medical Assistance Program $325 Yes 1

Contacts

Name Title Type
H1ZCZJALMYY8 Brenda Lundon Auditee
2189355669 Tracee Bruggeman Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The County’s reporting entity is defined in Note 1 to the financial statements. The schedule does not include the federal awards expended by the Mahnomen Health Center component unit, which had a separate single audit performed by other auditors. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule includes the federal award activity of Mahnomen County, Minnesota 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 the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Mahnomen County, Minnesota, it is not intended to and does not present the financial position, changes in net position or cash flows of Mahnomen County, Minnesota.
Title: SUBRECIPIENTS Accounting Policies: The County’s reporting entity is defined in Note 1 to the financial statements. The schedule does not include the federal awards expended by the Mahnomen Health Center component unit, which had a separate single audit performed by other auditors. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During 2023, the County did not pass any federal money to subrecipients.

Finding Details

Finding 2023-003
Federal Program Medicaid Cluster (AL 93.778) Eligibility Criteria Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income, citizenship, and social security numbers. This information is provided by the client on the application form for assistance. Condition The County was not able to provide an application for one case file selected for testing. Questioned Costs None Context A sample 40 case files were selected for testing. The County was unable to provide the original application for one case file due to filing errors. The information entered into METS (State System) by the case worker from the original application was verified with government databases in the METS system. Cause The original application was not properly filed or categorized in the County case file system. Effect Errors could have been made in determining eligibility, since the source of the information, the application form was missing, and benefits might have been issued to clients who are not eligible. Repeat Finding No Recommendation The County should implement procedures to ensure all applications and other client information is properly filed and maintained in the County case files system. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.
Finding 2023-003
Federal Program Medicaid Cluster (AL 93.778) Eligibility Criteria Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income, citizenship, and social security numbers. This information is provided by the client on the application form for assistance. Condition The County was not able to provide an application for one case file selected for testing. Questioned Costs None Context A sample 40 case files were selected for testing. The County was unable to provide the original application for one case file due to filing errors. The information entered into METS (State System) by the case worker from the original application was verified with government databases in the METS system. Cause The original application was not properly filed or categorized in the County case file system. Effect Errors could have been made in determining eligibility, since the source of the information, the application form was missing, and benefits might have been issued to clients who are not eligible. Repeat Finding No Recommendation The County should implement procedures to ensure all applications and other client information is properly filed and maintained in the County case files system. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.
Finding 2023-002
Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Activities Allowed or Unallowed, Allowable Costs, Reporting Criteria Federal reporting requirements require expenditures to be based on actual expenditures incurred. In addition, internal controls should be implemented over reporting to prevent errors on reports. Condition The County charged expenditures to the program based on budgeted expenditures, not actual expenditures. Questioned Costs $23,567 Context The program consisted of 121 transactions, of which 13 haphazard transactions were tested. There was only one (1) transaction of its type with this issue. This transaction is roughly 45% of the overall program expenditures. Cause The County created a budget spreadsheet of what they would charge to the program. The budgeted amount calculated was charged to the program. It was determined that these budgeted items did not agree to actual expenditures incurred. Effect Expenditures charged to the program were overstated. These budgeted expenditures were included in the financial reports submitted causing the financial report to be incorrect. Repeat Finding The County received a finding related to reporting in the prior year. Recommendation The County should implement procedures to ensure that expenditures charged to federal programs are based on actual expenditures. The County should also ensure that all reports submitted should be reviewed by someone other than the preparer and this review should be documented. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.
Finding 2023-003
Federal Program Medicaid Cluster (AL 93.778) Eligibility Criteria Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income, citizenship, and social security numbers. This information is provided by the client on the application form for assistance. Condition The County was not able to provide an application for one case file selected for testing. Questioned Costs None Context A sample 40 case files were selected for testing. The County was unable to provide the original application for one case file due to filing errors. The information entered into METS (State System) by the case worker from the original application was verified with government databases in the METS system. Cause The original application was not properly filed or categorized in the County case file system. Effect Errors could have been made in determining eligibility, since the source of the information, the application form was missing, and benefits might have been issued to clients who are not eligible. Repeat Finding No Recommendation The County should implement procedures to ensure all applications and other client information is properly filed and maintained in the County case files system. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.
Finding 2023-003
Federal Program Medicaid Cluster (AL 93.778) Eligibility Criteria Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income, citizenship, and social security numbers. This information is provided by the client on the application form for assistance. Condition The County was not able to provide an application for one case file selected for testing. Questioned Costs None Context A sample 40 case files were selected for testing. The County was unable to provide the original application for one case file due to filing errors. The information entered into METS (State System) by the case worker from the original application was verified with government databases in the METS system. Cause The original application was not properly filed or categorized in the County case file system. Effect Errors could have been made in determining eligibility, since the source of the information, the application form was missing, and benefits might have been issued to clients who are not eligible. Repeat Finding No Recommendation The County should implement procedures to ensure all applications and other client information is properly filed and maintained in the County case files system. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.
Finding 2023-002
Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Activities Allowed or Unallowed, Allowable Costs, Reporting Criteria Federal reporting requirements require expenditures to be based on actual expenditures incurred. In addition, internal controls should be implemented over reporting to prevent errors on reports. Condition The County charged expenditures to the program based on budgeted expenditures, not actual expenditures. Questioned Costs $23,567 Context The program consisted of 121 transactions, of which 13 haphazard transactions were tested. There was only one (1) transaction of its type with this issue. This transaction is roughly 45% of the overall program expenditures. Cause The County created a budget spreadsheet of what they would charge to the program. The budgeted amount calculated was charged to the program. It was determined that these budgeted items did not agree to actual expenditures incurred. Effect Expenditures charged to the program were overstated. These budgeted expenditures were included in the financial reports submitted causing the financial report to be incorrect. Repeat Finding The County received a finding related to reporting in the prior year. Recommendation The County should implement procedures to ensure that expenditures charged to federal programs are based on actual expenditures. The County should also ensure that all reports submitted should be reviewed by someone other than the preparer and this review should be documented. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.