FAC Explorer

Audit 367845

FY End
2024-12-31
Total Expended
$11.77M
Findings
9
Programs
30
Organization: Itasca County (MN)
Year: 2024 Accepted: 2025-09-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155538 2024-008 Material Weakness Yes I
1155539 2024-005 Material Weakness Yes E
1155540 2024-007 Material Weakness Yes L
1155541 2024-006 Material Weakness Yes E
1155542 2024-006 Material Weakness Yes E
1155543 2024-005 Material Weakness Yes E
1155544 2024-007 Material Weakness Yes L
1155545 2024-005 Material Weakness Yes E
1155546 2024-007 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.56M Yes 1
20.205 Highway Planning and Construction $2.06M Yes 0
15.226 Payments in Lieu of Taxes $681,632 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $627,048 Yes 0
93.558 Temporary Assistance for Needy Families $551,659 Yes 1
93.658 Foster Care Title IV-E $391,235 Yes 0
93.667 Social Services Block Grant $316,033 Yes 0
93.563 Child Support Services $263,370 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $259,617 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $146,900 Yes 0
93.958 Block Grants for Community Mental Health Services $103,544 Yes 0
93.069 Public Health Emergency Preparedness $85,592 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $77,829 Yes 0
20.219 Recreational Trails Program $75,000 Yes 0
16.575 Crime Victim Assistance $67,441 Yes 0
97.012 Boating Safety Financial Assistance $64,375 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $33,997 Yes 0
97.042 Emergency Management Performance Grants $29,083 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $25,543 Yes 0
93.778 Medical Assistance Program $15,121 Yes 2
20.600 State and Community Highway Safety $14,413 Yes 0
93.575 Child Care and Development Block Grant $11,641 Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $11,251 Yes 0
93.268 Immunization Cooperative Agreements $10,434 Yes 0
93.590 Community-Based Child Abuse Prevention Grants $5,594 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,813 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4,575 Yes 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $4,524 Yes 0
93.775 State Medicaid Fraud Control Units $1,294 Yes 0
93.767 Children's Health Insurance Program $893 Yes 0

Contacts

Name Title Type
NHLFNZ9GKFA8 Gail Guck Auditee
2183277481 Douglas P Host Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Itasca County. The County’s reporting entity is defined in Note 1 to the financial statements. Itasca County's financial statements include the operations of the Itasca Nursing Home, an enterprise fund, which expended $27,149 in federal awards for the year ended September 30, 2024 which are not included in the County's schedule of expenditures of federal awards for the year ended December 31, 2024, because they engaged to have a separate audit.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Itasca 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 Itasca County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Itasca County.
Reconciliation to the Schedule of Intergovernmental Revenue: Federal Grant Revenue per Schedule of Intergovernmental Revenue Expenditures Included on the Schedule of Expenditures of Federal Awards that are $ 11,932,135 Not Considered Intergovernmental Revenues 297,224 Revenues Included on the Schedule of Intergovernmental Revenue that are Not Considered Federal Grant Expenditures (462,868) Expenditures per Schedule of Expenditures of Federal Awards $ 11,766,491

Finding Details

Finding 2024-008
SUSPENSION AND DEBARMENT (2024-008) Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Pass-Through Agency: Not applicable, direct Pass-Through Numbers: Not applicable, direct Federal Award Identification Number and Year: Not applicable, direct 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 Matter 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 into a covered transaction. Condition: The County did not retain documentation for the date that the verification was completed. Questioned Costs: None Context: For seven of seven transactions tested for suspension and debarment, the County did not retain documentation that the verification was completed. Cause: Lack of oversight by management. Effect: The County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: No Recommendation: We recommend that the County review their procedures to ensure they are following their policy that requires all suspension and debarment checks to be retained and follow federal guidelines. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-005
CASEFILE REVIEW (2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2405MN5ADM, 2405MN5MAP Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP, 2024 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance 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 and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2024 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review of case files and lack of staffing. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2023-005. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-007
REPORTING (2024-007) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2405MN5ADM, 2405MN5MAP Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP, 2024 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: Yes, 2023-007. Recommendation: We recommend that the County ensure each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-006
ELIGIBILITY (2024-006) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2401MNTANF Federal Award Identification Number and Year: 2401MNTANF, 2024 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance 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. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of case file reviews during 2024, it was noted that there were no documented case file reviews performed for the human services component of Temporary Assistance for Needy Families. Cause: The Minnesota Department of Human Services is not requiring a review of case files and lack of staffing. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2023-006. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-006
ELIGIBILITY (2024-006) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2401MNTANF Federal Award Identification Number and Year: 2401MNTANF, 2024 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance 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. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of case file reviews during 2024, it was noted that there were no documented case file reviews performed for the human services component of Temporary Assistance for Needy Families. Cause: The Minnesota Department of Human Services is not requiring a review of case files and lack of staffing. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2023-006. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-005
CASEFILE REVIEW (2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2405MN5ADM, 2405MN5MAP Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP, 2024 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance 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 and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2024 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review of case files and lack of staffing. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2023-005. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-007
REPORTING (2024-007) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2405MN5ADM, 2405MN5MAP Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP, 2024 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: Yes, 2023-007. Recommendation: We recommend that the County ensure each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-005
CASEFILE REVIEW (2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2405MN5ADM, 2405MN5MAP Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP, 2024 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control Over Compliance 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 and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2024 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review of case files and lack of staffing. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2023-005. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-007
REPORTING (2024-007) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2405MN5ADM, 2405MN5MAP Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP, 2024 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: Yes, 2023-007. Recommendation: We recommend that the County ensure each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.