FAC Explorer

Audit 369776

FY End
2024-12-31
Total Expended
$8.59M
Findings
1
Programs
16
Organization: Arrowhead Regional Development Commission (MN)
Year: 2024 Accepted: 2025-09-30
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1157544 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $4.20M Yes 1
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $304,613 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $254,512 Yes 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $161,013 Yes 0
93.053 Nutrition Services Incentive Program $157,220 Yes 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $106,538 Yes 0
93.778 Medical Assistance Program $92,632 Yes 0
20.205 Highway Planning and Construction $70,453 Yes 0
93.747 Elder Abuse Prevention Interventions Program $67,629 Yes 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $66,955 Yes 0
11.302 Economic Development Support for Planning Organizations $51,735 Yes 0
93.071 Medicare Enrollment Assistance Program $44,695 Yes 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $36,990 Yes 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $29,638 Yes 0
11.419 Coastal Zone Management Administration Awards $8,162 Yes 0
93.324 State Health Insurance Assistance Program $2,394 Yes 0

Contacts

Name Title Type
M1K7BAEBCCL4 Sister Mary Matthew Morrisroe Auditee
2184911841 Matt Laughlin Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Commission 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). Because the Schedule presents only a selected portion of the operations of the Commission, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Commission.
The Commission administers a revolving loan fund program, which was funded by a CARES Act Supplemental U.S. Department of Commerce, Economic Development Administration (EDA) award for Revolving Loan Fund Grant Recipients where there are no local matching requirements. The amount of federal expenditures for the year ended December 31, 2024, was determined as follows: (SEE TABLE IN NOTES TO SEFA)

Finding Details

Finding 2024-001
Identification of federal programs: Economic Development Cluster (ALN 11.307) Criteria: An effective system of internal controls requires all grant reports to be reviewed and approved prior to submission. Condition: Form ED-209 was not reviewed and approved prior to submission. Questioned costs: None Effect: There is an increased risk of ARDC submitting an inaccurate report. Context: We selected one of two reports submitted for testing. During review we noted there was no review or approval of the report prior to submission. Cause: Management turnover Repeat finding: No Recommendation: We recommend ARDC implement policies and procedures to ensure all reports are reviewed prior to submission. Views of responsible officials of the auditee: The Commission will adopt a policy whereby the Executive Director or a designee will review all future reports prior to submission.