FAC Explorer

Audit 366418

FY End
2024-12-31
Total Expended
$1.35M
Findings
2
Programs
16
Organization: Swift County (MN)
Year: 2024 Accepted: 2025-09-16
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1153196 2024-006 Material Weakness Yes A
1153197 2024-006 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $168,778 Yes 0
93.658 Foster Care Title IV-E $74,757 Yes 0
93.563 Child Support Services $51,878 Yes 0
97.042 Emergency Management Performance Grants $38,669 Yes 0
93.558 Temporary Assistance for Needy Families $29,296 Yes 0
97.012 Boating Safety Financial Assistance $22,220 Yes 0
93.778 Medical Assistance Program $5,815 Yes 1
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $4,105 Yes 0
93.590 Community-Based Child Abuse Prevention Grants $2,355 Yes 0
16.607 Bulletproof Vest Partnership Program $2,148 Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $1,911 Yes 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,309 Yes 0
93.575 Child Care and Development Block Grant $1,255 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $409 Yes 0
93.667 Social Services Block Grant $409 Yes 0
93.767 Children's Health Insurance Program $267 Yes 0

Contacts

Name Title Type
K6JAE6NMWEB4 Tesa Tomaschett Auditee
3203148368 Douglas Host Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards presents the federal award programs expended by Swift County. The County's reporting entity is defined in Note 1 to the financial statements. The schedule does not include $390,694 in federal awards expended by the Swift County Housing and Redevelopment Authority, which has a separate audit.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Swift 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 Swift County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Swift County.
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 principles, certain types of expenditures are not allowable or are limited as to reimbursement. Swift County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Reconciliation to the Schedule of Intergovernmental Revenue: Federal Grant Revenue per Schedule of Intergovernmental Revenue $ 1,349,065 Expenditures in the Schedule of Federal Expenditures, not Included as Revenues Reported in the Schedule of Intergovernmental Revenue ( 1,571) Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures 3,124 Expenditures per Schedule of Expenditures of Federal Awards $ 1,350,618

Finding Details

Finding 2024-006
Federal Program Title: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification and Year: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Allowable Cost and Activity Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: In accordance with Uniform Guidance 2 CFR 200.516(a), management is responsible for establishing and maintaining internal controls, including proper review of disbursements prior to payment being made with federal funding. Condition: As part of the audit, key controls over significant audit areas are reviewed to ensure they are properly performed. We were not presented with documentation for one of the forty disbursements tested to show that the disbursement was reviewed by a supervisor prior to payment. Questioned Costs: None. Context: During Allowable Cost testing it was noted that one of the forty transactions tested was not reviewed and approved by a supervisor. Cause: The County has a limited number of personnel and there was significant turnover at the County. Effect: The County controls are not operating as designed. Repeat Finding: No. Recommendation: We recommend the County implement procedures to ensure that all disbursements are reviewed and approved prior to payment. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2024-006
Federal Program Title: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification and Year: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Allowable Cost and Activity Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: In accordance with Uniform Guidance 2 CFR 200.516(a), management is responsible for establishing and maintaining internal controls, including proper review of disbursements prior to payment being made with federal funding. Condition: As part of the audit, key controls over significant audit areas are reviewed to ensure they are properly performed. We were not presented with documentation for one of the forty disbursements tested to show that the disbursement was reviewed by a supervisor prior to payment. Questioned Costs: None. Context: During Allowable Cost testing it was noted that one of the forty transactions tested was not reviewed and approved by a supervisor. Cause: The County has a limited number of personnel and there was significant turnover at the County. Effect: The County controls are not operating as designed. Repeat Finding: No. Recommendation: We recommend the County implement procedures to ensure that all disbursements are reviewed and approved prior to payment. Views of responsible officials: There is no disagreement with the audit finding.