FAC Explorer

Audit 361863

FY End
2024-12-31
Total Expended
$15.19M
Findings
2
Programs
30
Organization: Wright County (MN)
Year: 2024 Accepted: 2025-07-09
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570903 2024-002 Significant Deficiency Yes I
1147345 2024-002 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.80M Yes 1
20.205 Highway Planning and Construction $800,000 - 0
93.658 Foster Care Title IV-E $582,370 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $575,846 - 0
93.558 Temporary Assistance for Needy Families $526,780 - 0
93.667 Social Services Block Grant $502,394 - 0
93.563 Child Support Services $432,567 Yes 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $257,451 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $229,547 - 0
16.585 Treatment Court Discretionary Grant Program $144,940 - 0
93.276 Drug-Free Communities Support Program Grants $128,026 - 0
93.268 Immunization Cooperative Agreements $96,196 - 0
93.575 Child Care and Development Block Grant $80,859 - 0
97.042 Emergency Management Performance Grants $67,633 - 0
93.069 Public Health Emergency Preparedness $63,119 - 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $60,937 - 0
97.012 Boating Safety Financial Assistance $52,085 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $49,247 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $49,135 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $45,868 - 0
93.778 Medical Assistance Program $45,199 - 0
93.994 Maternal and Child Health Services Block Grant to the States $35,725 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $29,756 - 0
93.590 Community-Based Child Abuse Prevention Grants $23,170 - 0
20.600 State and Community Highway Safety $9,355 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,364 - 0
93.669 Child Abuse and Neglect State Grants $6,364 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,154 - 0
15.662 Great Lakes Restoration $1,146 - 0
93.251 Universal Newborn Hearing and Screening $1,125 - 0

Contacts

Name Title Type
VYRJU68KJUB5 Lindsey Meyer Auditee
7636827579 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 (Uniform Guidance) for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Wright County. The County’s reporting entity is defined in Note 1.A. 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 (Uniform Guidance) for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award 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 (Uniform Guidance) for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Federal Grant Revenue per Schedule of Intergovernmental Revenue $ 15,737,144 Grants Received More than 60 Days After Year-End, Unavailable in 2024: MaryLee Allen Promoting Safe and Stable Families Program (AL# 93.556) 3,570 Foster Care Title IV-E (AL# 93.658) 12,350 Child Abuse and Neglect State Grants (AL# 93.669) 6,364 Grants Unavailable in 2023, Recognized as Revenue in 2024: Highway Planning and Construction (AL# 20.205) (400,000) Immunization Cooperative Agreements (AL# 93.268) (12,644) Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (AL# 93.323) (40,061) Temporary Assistance for Needy Families (AL# 93.558) (120,149) Expenditures per Schedule of Expenditures of Federal Awards $ 15,186,574

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification and Year: SLFRP0426, 2024 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2024 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 and retain documentation stating the date SAM.gov was checked. Condition: The County did not retain documentation for the date that the verification was completed. Questioned Costs: None. Context: For six of six suspension and debarment transactions tested, the County retained documentation the procedures were done; however, the date of verification was not kept on file to support verification was done prior to the transaction taking place. Cause: The County did not follow their policy regarding suspension and debarment. 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 2023-003. Recommendation: We recommend the County ensure they follow their countywide policies regarding federal suspension and debarment and retain necessary documentation. Views of responsible officials: There is no disagreement with the audit finding. The County has implemented changes to their internal procedures to ensure that dates are now visible in the documentation retained.
Finding 2024-002
Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification and Year: SLFRP0426, 2024 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2024 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 and retain documentation stating the date SAM.gov was checked. Condition: The County did not retain documentation for the date that the verification was completed. Questioned Costs: None. Context: For six of six suspension and debarment transactions tested, the County retained documentation the procedures were done; however, the date of verification was not kept on file to support verification was done prior to the transaction taking place. Cause: The County did not follow their policy regarding suspension and debarment. 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 2023-003. Recommendation: We recommend the County ensure they follow their countywide policies regarding federal suspension and debarment and retain necessary documentation. Views of responsible officials: There is no disagreement with the audit finding. The County has implemented changes to their internal procedures to ensure that dates are now visible in the documentation retained.