FAC Explorer

Audit 333719

FY End
2023-12-31
Total Expended
$3.96M
Findings
2
Programs
22
Organization: Roseau County (MN)
Year: 2023 Accepted: 2024-12-19
Auditor: Hoffman Philipp & Martell PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
515851 2023-002 Significant Deficiency - L
1092293 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $2.10M Yes 1
93.778 Medical Assistance Program $487,633 - 0
93.563 Child Support Services $422,503 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $293,663 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $209,559 - 0
97.067 Homeland Security Grant Program $78,341 - 0
93.667 Social Services Block Grant $78,218 - 0
93.558 Temporary Assistance for Needy Families $68,233 - 0
93.658 Foster Care Title IV-E $63,959 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $49,582 - 0
20.219 Recreational Trails Program $47,198 - 0
16.575 Crime Victim Assistance $39,652 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $8,831 - 0
90.404 Hava Election Security Grants $4,287 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,570 - 0
93.575 Child Care and Development Block Grant $1,782 - 0
97.012 Boating Safety Financial Assistance $1,672 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $1,050 - 0
93.590 Community-Based Child Abuse Prevention Grants $914 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $711 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $518 - 0
93.767 Children's Health Insurance Program $234 - 0

Contacts

Name Title Type
DCV5DFHWJLG3 Martha Monsrud Auditee
2184631282 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: Roseau County has elected to not use the 10 percent deminimus rate indirect cost rate.

Finding Details

Finding 2023-002
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: Roseau County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Roseau County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in the completeness of information resulted in late reporting. 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. Roseau County Response: The County Auditor will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in the corrective action plan.
Finding 2023-002
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: Roseau County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Roseau County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in the completeness of information resulted in late reporting. 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. Roseau County Response: The County Auditor will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in the corrective action plan.