FAC Explorer

Audit 369244

FY End
2024-12-31
Total Expended
$5.33M
Findings
15
Programs
9
Organization: Central Minnesota Council on Aging (MN)
Year: 2024 Accepted: 2025-09-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156893 2024-003 Material Weakness Yes GL
1156894 2024-003 Material Weakness Yes GL
1156895 2024-003 Material Weakness Yes GL
1156896 2024-003 Material Weakness Yes GL
1156897 2024-003 Material Weakness Yes GL
1156898 2024-003 Material Weakness Yes GL
1156899 2024-003 Material Weakness Yes GL
1156900 2024-003 Material Weakness Yes GL
1156901 2024-003 Material Weakness Yes GL
1156902 2024-003 Material Weakness Yes GL
1156903 2024-003 Material Weakness Yes GL
1156904 2024-003 Material Weakness Yes GL
1156905 2024-003 Material Weakness Yes GL
1156906 2024-003 Material Weakness Yes GL
1156907 2024-003 Material Weakness Yes GL

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $465,830 Yes 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $290,758 Yes 1
93.053 Nutrition Services Incentive Program $251,333 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $153,707 Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $80,835 Yes 1
93.071 Medicare Enrollment Assistance Program $69,442 Yes 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $51,116 Yes 0
93.324 State Health Insurance Assistance Program $42,000 Yes 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $35,619 Yes 0

Contacts

Name Title Type
E218EENU1V14 Linda Gansen Auditee
3202271657 Kristin Schmidt Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Central Minnesota Council on Aging, Inc., 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 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Central Minnesota Council on Aging, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Minnesota Council on Aging, Inc.

Finding Details

Finding 2024-003
2024-003 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Older Americans Act Title III Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification Number and Year: 2401MNOASS-00, 2101MNSSC6-00, 2401MNOAA-00, 2401MNOACM-00, 2401MNOAHD-00, 2101MNCMC6-00, 2101MNHDC6-00, 2101MNOAHD-00, & 2301MNOANS-00 - 2024 Pass-Through Agency: Minnesota Board on Aging Award Period: January 1, 2024 – December 31, 2024 Type of Finding Material Weakness in Internal Control over Compliance Criteria: The Organization must have a process in place to review and approve financial reports and earmarking. Condition: While performing audit procedures, it was noted that one of the two reports selected for testing had no review or approval. These reports are also used to monitor earmarking. Questioned costs: None Context: There were no signs of review or approval over financial reports. Cause: The Organization has adopted a policy mid-year related to reviewing financial reports earmarking. Effect: This condition increases the possibility that error or irregularities may occur within financial reporting. Repeat Finding: This was a repeat finding in the immediately prior year. Prior year finding number was 2023-002. Recommendation: The Organization should review and approve reports before submitting. Views of Responsible Officials: There is no disagreement with the audit finding. Management will implement a process to review the financial reports that are prepared by staff before submitting the report and will document that review/approval.