FAC Explorer

Audit 366011

FY End
2024-12-31
Total Expended
$1.40M
Findings
12
Programs
18
Organization: Marshall County (IL)
Year: 2024 Accepted: 2025-09-10
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
576102 2024-002 Significant Deficiency Yes AB
576103 2024-002 Significant Deficiency Yes AB
576104 2024-002 Significant Deficiency Yes AB
576105 2024-002 Significant Deficiency Yes AB
576106 2024-002 Significant Deficiency Yes AB
576107 2024-002 Significant Deficiency Yes AB
1152544 2024-002 Significant Deficiency Yes AB
1152545 2024-002 Significant Deficiency Yes AB
1152546 2024-002 Significant Deficiency Yes AB
1152547 2024-002 Significant Deficiency Yes AB
1152548 2024-002 Significant Deficiency Yes AB
1152549 2024-002 Significant Deficiency Yes AB

Programs

ALN Program Spent Major Findings
93.563 Child Support Services $121,845 - 0
93.667 Social Services Block Grant $75,056 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $70,300 - 0
16.575 Crime Victim Assistance $69,993 - 0
20.205 Highway Planning and Construction $62,963 - 0
93.658 Foster Care Title IV-E $59,359 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $43,815 - 0
97.042 Emergency Management Performance Grants $21,366 - 0
90.401 Help America Vote Act Requirements Payments $19,741 - 0
93.575 Child Care and Development Block Grant $2,025 - 0
93.778 Medical Assistance Program $1,977 Yes 1
93.590 Community-Based Child Abuse Prevention Grants $1,921 - 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $1,893 - 0
93.558 Temporary Assistance for Needy Families $1,728 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,209 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $922 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $310 - 0
93.767 Children's Health Insurance Program $268 - 0

Contacts

Name Title Type
H255AT5B6LA8 Scott Peters Auditee
2187454851 Amanda Scanson Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (Schedule) are reported under generally accepted accounting principles (U.S. GAAP). 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), wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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 Marshall County, Minnesota 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 the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Marshall County, Minnesota, it is not intended to and does not present the financial position, changes in net position or cash flows of Marshall County, Minnesota.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the accompanying schedule of expenditures of federal awards (Schedule) are reported under generally accepted accounting principles (U.S. GAAP). 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), wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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 2024, the County did not pass any federal money to subrecipients.

Finding Details

Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.
Finding 2024-002
2024-002 Significant Deficiency Federal Program Medicaid Cluster (AL 93.778) Activities Allowed or Unallowed and Allowable Costs/Cost Principles Criteria Per 2 CFR Part 200, Subpart E (Cost Principles), expenses charged to federal awards should be free of improper payments, including payments that should not have been made or that were made in incorrect amounts (including overpayments and underpayments). Condition One employee was underpaid for one payroll period tested. Questioned Costs N/A Context A sample of 40 transactions was selected for testing which consisted of 37 payroll transactions and 3 nonpayroll/vendor transactions. One employee tested was underpaid for the specific pay period tested, as the pay rate used was not the most recent approved rate of pay. Cause Oversight by County staff. Effect One employee was underpaid for one payroll period and this overpayment was charged to a federal award. Repeat Finding Yes. Prior audit finding 2023-002. Recommendation The County should review current procedures to ensure that employee rates are properly reviewed by the supervisor and should consider an additional review or fail safe in the payroll system to ensure errors on timecard hours are caught before payroll is processed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will implement immediately.