FAC Explorer

Audit 324891

FY End
2023-12-31
Total Expended
$7.09M
Findings
2
Programs
27
Organization: Polk County (MN)
Year: 2023 Accepted: 2024-10-16
Auditor: Hoffman Philipp & Martell PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
502909 2023-007 Significant Deficiency Yes L
1079351 2023-007 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.53M Yes 1
93.563 Child Support Services $895,380 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $531,981 - 0
93.658 Foster Care Title IV-E $279,233 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $263,961 - 0
93.667 Social Services Block Grant $257,619 - 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $196,035 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $92,350 - 0
16.575 Crime Victim Assistance $82,141 - 0
93.558 Temporary Assistance for Needy Families $63,426 - 0
21.032 Local Assistance and Tribal Consistency Fund $62,294 - 0
93.778 Medical Assistance Program $52,269 - 0
93.958 Block Grants for Community Mental Health Services $42,075 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $42,047 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $31,221 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $21,687 - 0
93.069 Public Health Emergency Preparedness $20,991 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $17,833 - 0
97.012 Boating Safety Financial Assistance $12,819 - 0
93.575 Child Care and Development Block Grant $9,718 - 0
93.994 Maternal and Child Health Services Block Grant to the States $8,994 - 0
93.590 Community-Based Child Abuse Prevention Grants $7,761 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $3,743 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $2,360 - 0
93.747 Elder Abuse Prevention Interventions Program $2,180 - 0
93.767 Children's Health Insurance Program $1,997 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,734 - 0

Contacts

Name Title Type
H4NULE74YJM9 Ron Denison Auditee
2182815408 Marit Martell Auditor
No contacts on file

Notes to SEFA

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 the uniform guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Polk County has elected to not use the 10 percent de minimus indirect cost rate.

Finding Details

Finding 2023-007
Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period Condition: Polk County did not submit the data collection form for the year ended December 31, 2023 to the Federal Audit Clearinghouse within the required time frame. Context: The County was in violation of the reporting requirements when their audit was not submitted in the required time frame. Effect: This also occurred in 2022, 2021 and 2020. Cause: The decentralized operations of the County and late availability of information delyaed the auditors in the completion of the audit report. Recommendation: The annual County audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County’s Response: The County Finance Director will monitor the progress of the completion of financial statements and the annual audit in the future so that the audit will be completed on a timely basis as described in our corrective action plan.
Finding 2023-007
Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period Condition: Polk County did not submit the data collection form for the year ended December 31, 2023 to the Federal Audit Clearinghouse within the required time frame. Context: The County was in violation of the reporting requirements when their audit was not submitted in the required time frame. Effect: This also occurred in 2022, 2021 and 2020. Cause: The decentralized operations of the County and late availability of information delyaed the auditors in the completion of the audit report. Recommendation: The annual County audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County’s Response: The County Finance Director will monitor the progress of the completion of financial statements and the annual audit in the future so that the audit will be completed on a timely basis as described in our corrective action plan.