FAC Explorer

Audit 361810

FY End
2024-12-31
Total Expended
$12.84M
Findings
4
Programs
36
Organization: Rice County, Minnesota (MN)
Year: 2024 Accepted: 2025-07-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570874 2024-003 Significant Deficiency Yes E
570875 2024-003 Significant Deficiency Yes E
1147316 2024-003 Significant Deficiency Yes E
1147317 2024-003 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $2.83M - 0
20.205 Highway Planning and Construction $2.79M Yes 0
93.778 Medical Assistance Program $2.60M Yes 0
93.563 Child Support Services $1.01M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $698,648 - 0
93.558 Temporary Assistance for Needy Families $477,287 Yes 1
93.658 Foster Care Title IV-E $436,146 - 0
93.667 Social Services Block Grant $367,889 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $348,071 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $302,233 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $162,500 - 0
93.268 Immunization Cooperative Agreements $125,061 - 0
16.575 Crime Victim Assistance $81,573 - 0
93.994 Maternal and Child Health Services Block Grant to the States $55,920 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $52,587 - 0
97.042 Emergency Management Performance Grants $47,215 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $46,129 - 0
93.069 Public Health Emergency Preparedness $41,963 - 0
93.575 Child Care and Development Block Grant $39,901 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $34,515 - 0
21.032 Local Assistance and Tribal Consistency Fund $30,067 - 0
16.812 Second Chance Act Reentry Initiative $29,886 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $23,735 - 0
97.012 Boating Safety Financial Assistance $22,323 - 0
20.600 State and Community Highway Safety $21,522 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $15,853 - 0
93.590 Community-Based Child Abuse Prevention Grants $14,381 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $10,275 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $8,685 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $5,378 - 0
84.181 Special Education-Grants for Infants and Families $5,373 - 0
93.669 Child Abuse and Neglect State Grants $4,944 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,069 - 0
93.767 Children's Health Insurance Program $946 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $599 - 0
93.251 Universal Newborn Hearing and Screening $150 - 0

Contacts

Name Title Type
DA7EACJJ2K49 Paula O'Connell Auditee
5073325122 Douglas Host 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 principals certain types of expenditures are not allowable or are limited as to reimbursement. Rice County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Rice 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 Rice 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 principals certain types of expenditures are not allowable or are limited as to reimbursement. Rice County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Rice 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 the County under programs of the federal government for the year ended December 31, 2024. 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 the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: RECONCILIATION TO 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 principals certain types of expenditures are not allowable or are limited as to reimbursement. Rice County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Rice County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal Grant Revenue Per Schedule of Intergovernmental Revenue Expenditures above, not included as revenues on the Schedule of $ 12,626,191 Intergovernmental Revenues (Deferred Inflows of Resources) 379,530 Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures (165,661) Expenditures per Schedule of Expenditures of Federal Awards $ 12,840,060

Finding Details

Finding 2024-003
Documentation of Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2401MNTANF Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Redetermination is required every twelve months and is required to be held on file. Condition: As part of the audit, one of 11 public health cases and two of 27 MFIP/DWP cases tested did not have all the proper documentation on file for the latest eligibility determination that allowed for client benefits. Questioned Costs: None. Cause: Lack of management oversight. Possible Effect: The documentation was not retained, so the cases could have clients improperly receiving benefits. Repeat Finding: Yes, see 2023-003. Recommendation: We recommend the County management be consistently aware of all procedures and processes involved and properly follow procedures to ensure all required documentation is maintained in the file. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will continue to monitor internal control activities over the federal program and implement additional procedures to ensure that proper documentation is maintained, to the extent possible.
Finding 2024-003
Documentation of Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2401MNTANF Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Redetermination is required every twelve months and is required to be held on file. Condition: As part of the audit, one of 11 public health cases and two of 27 MFIP/DWP cases tested did not have all the proper documentation on file for the latest eligibility determination that allowed for client benefits. Questioned Costs: None. Cause: Lack of management oversight. Possible Effect: The documentation was not retained, so the cases could have clients improperly receiving benefits. Repeat Finding: Yes, see 2023-003. Recommendation: We recommend the County management be consistently aware of all procedures and processes involved and properly follow procedures to ensure all required documentation is maintained in the file. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will continue to monitor internal control activities over the federal program and implement additional procedures to ensure that proper documentation is maintained, to the extent possible.
Finding 2024-003
Documentation of Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2401MNTANF Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Redetermination is required every twelve months and is required to be held on file. Condition: As part of the audit, one of 11 public health cases and two of 27 MFIP/DWP cases tested did not have all the proper documentation on file for the latest eligibility determination that allowed for client benefits. Questioned Costs: None. Cause: Lack of management oversight. Possible Effect: The documentation was not retained, so the cases could have clients improperly receiving benefits. Repeat Finding: Yes, see 2023-003. Recommendation: We recommend the County management be consistently aware of all procedures and processes involved and properly follow procedures to ensure all required documentation is maintained in the file. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will continue to monitor internal control activities over the federal program and implement additional procedures to ensure that proper documentation is maintained, to the extent possible.
Finding 2024-003
Documentation of Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2401MNTANF Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Redetermination is required every twelve months and is required to be held on file. Condition: As part of the audit, one of 11 public health cases and two of 27 MFIP/DWP cases tested did not have all the proper documentation on file for the latest eligibility determination that allowed for client benefits. Questioned Costs: None. Cause: Lack of management oversight. Possible Effect: The documentation was not retained, so the cases could have clients improperly receiving benefits. Repeat Finding: Yes, see 2023-003. Recommendation: We recommend the County management be consistently aware of all procedures and processes involved and properly follow procedures to ensure all required documentation is maintained in the file. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will continue to monitor internal control activities over the federal program and implement additional procedures to ensure that proper documentation is maintained, to the extent possible.