FAC Explorer

Audit 368247

FY End
2024-12-31
Total Expended
$5.71M
Findings
3
Programs
34
Organization: Becker County (MN)
Year: 2024 Accepted: 2025-09-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1155870 2024-004 Material Weakness Yes L
1155871 2024-004 Material Weakness Yes L
1155872 2024-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.658 Foster Care Title IV-E $611,183 Yes 0
14.871 Section 8 Housing Choice Vouchers $448,290 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $358,853 Yes 0
93.558 Temporary Assistance for Needy Families $319,161 Yes 0
93.667 Social Services Block Grant $314,025 Yes 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $165,600 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $151,007 Yes 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $135,502 Yes 0
93.563 Child Support Services $124,620 Yes 0
14.850 Public Housing Operating Fund $83,749 Yes 0
21.032 Local Assistance and Tribal Consistency Fund $82,405 Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $77,489 Yes 0
97.042 Emergency Management Performance Grants $31,626 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $30,994 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $29,172 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $28,205 Yes 0
93.575 Child Care and Development Block Grant $13,164 Yes 0
93.778 Medical Assistance Program $13,049 Yes 1
93.590 Community-Based Child Abuse Prevention Grants $11,771 Yes 0
16.575 Crime Victim Assistance $10,873 Yes 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $8,550 Yes 0
93.069 Public Health Emergency Preparedness $8,018 Yes 0
97.012 Boating Safety Financial Assistance $5,500 Yes 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,038 Yes 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,954 Yes 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $2,515 Yes 0
20.600 State and Community Highway Safety $2,481 Yes 0
93.958 Block Grants for Community Mental Health Services $1,146 Yes 0
84.181 Special Education-Grants for Infants and Families $1,050 Yes 0
93.767 Children's Health Insurance Program $1,024 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $945 Yes 0
93.251 Early Hearing Detection and Intervention $850 Yes 0
93.008 Medical Reserve Corps Small Grant Program $675 Yes 0
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $150 Yes 0

Contacts

Name Title Type
UQD8ER1UHZJ7 Mary Hendrickson Auditee
2188467257 Craig Popenhagen Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards presents the activities of federal award programs expended by Becker County and the Becker County Economic Development Authority (EDA), a component unit of the County. For the year ended December 31, 2024, the level of federal funding for the Becker County EDA did not require a separate single audit to be performed for the component unit. The schedule does not include the federal expenditures of the Sunnyside Care Center enterprise fund because it was audited by other auditors. The County’s reporting entity is defined in Notes 1 and 7 to the financial statements.
Becker County has elected to not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Becker County did not pass federal funds to subrecipients.
Federal Grant Revenue per Schedule of Intergovernmental Revenue: $7,469,782 Expenditures above, not included as revenues on the Schedule of Intergovernmental Revenues (1,821,262) Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures 65,824 Expenditures per the Schedule of Expenditures of Federal Awards $5,714,344

Finding Details

Finding 2024-004
CONTROLS OVER REPORTING Federal Agency: Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 2405MN5ADM and 2405MN5MAP Type of Finding: Significant Deficiency in Internal Controls over Compliance Recommendation: It is recommended Becker County implement procedures to ensure there is a second person reviewing these reports before they are submitted to DHS which includes receiving backup data to ensure the amounts match. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Becker County will implement procedures to ensure there is a second person reviewing these reports before they are submitted to DHS. Name of contact person responsible for corrective action plan: Mary Hendrickson, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2025