FAC Explorer

Audit 38524

FY End
2022-12-31
Total Expended
$1.42M
Findings
4
Programs
21
Organization: Mahnomen County (MN)
Year: 2022 Accepted: 2023-09-28
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41510 2022-002 Significant Deficiency - L
41511 2022-003 Significant Deficiency - I
617952 2022-002 Significant Deficiency - L
617953 2022-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $439,363 Yes 2
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $123,751 - 0
93.558 Temporary Assistance for Needy Families $101,698 - 0
93.563 Child Support Enforcement $85,202 - 0
93.658 Foster Care_title IV-E $78,177 - 0
93.667 Social Services Block Grant $74,148 - 0
16.575 Crime Victim Assistance $57,300 - 0
20.106 Airport Improvement Program $30,000 - 0
90.404 2018 Hava Election Security Grants $21,107 - 0
16.710 Public Safety Partnership and Community Policing Grants $9,512 - 0
97.012 Boating Safety Financial Assistance $2,428 - 0
16.607 Bulletproof Vest Partnership Program $2,159 - 0
93.556 Promoting Safe and Stable Families $1,837 - 0
93.767 Children's Health Insurance Program $985 - 0
20.616 National Priority Safety Programs $947 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $508 - 0
93.778 Medical Assistance Program $434 Yes 0
93.566 Refugee and Entrant Assistance_state Administered Programs $194 - 0
93.590 Community-Based Child Abuse Prevention Grants $187 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $35 - 0
93.575 Child Care and Development Block Grant $24 - 0

Contacts

Name Title Type
H1ZCZJALMYY8 Brenda Lundon Auditee
2189355669 Tracee Bruggeman Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: The Countys reporting entity is defined in Note 1 to the financial statements. The schedule does not include the federal awards expended by the Mahnomen Health Center component unit, which had a separate single audit performed by other auditors. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During 2022, the County did not pass any federal money to subrecipients.
Title: BASIS OF PRESENTATION Accounting Policies: The Countys reporting entity is defined in Note 1 to the financial statements. The schedule does not include the federal awards expended by the Mahnomen Health Center component unit, which had a separate single audit performed by other auditors. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule includes the federal award activity of Mahnomen County, Minnesota under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Mahnomen County, Minnesota, it is not intended to and does not present the financial position, changes in net position or cash flows of Mahnomen County, Minnesota.

Finding Details

Finding 2022-002
2022-002 FINDING Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Reporting Criteria Federal reporting requirements require all reports to be completed accurately and to match the supporting accounting records. Condition The County had overreported expenditures on one report tested and underreported expenditures on another report tested. In addition, the report preparer had misunderstood two line items on the report and therefore reported the incorrect amounts for those line items. Questioned Costs None Context The County misstated expenditures on grant reports. Cause For one report, the report preparer had a keying error when adding up total expenditures and for the other report, the preparer did not match expenditures reported to the general ledger. The report was not reviewed by anyone other than the preparer. Effect The reports submitted were not accurate. Repeat Finding No Recommendation The County should implement procedures to ensure that reports are completed accurately, including ensuring reports match the supporting accounting records. For report line items that are unclear, the preparer should review the report guidance to ensure the correct amount is reported. Reports should also be reviewed by someone other than the preparer before the report is submitted. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Procurement, Suspension, Debarment Criteria Organizations must follow federal procurement standards as set out in 2 CFR section 200.318 through 200.326. For purchases that exceed $10,000, small purchase procedures must be followed including obtaining multiple quotes. Condition For an equipment purchase contract that exceeded $10,000, the County failed to obtain multiple quotes. Questioned Costs None Context The County was not in compliance with federal procurement standards. Cause Oversight by County staff. Effect County failed to obtain multiple quotes and was not in compliance with federal procurement requirements. Repeat Finding No Recommendation The County should implement procedures to ensure that federal procurement standards are followed for federal grant purchases. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.
Finding 2022-002
2022-002 FINDING Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Reporting Criteria Federal reporting requirements require all reports to be completed accurately and to match the supporting accounting records. Condition The County had overreported expenditures on one report tested and underreported expenditures on another report tested. In addition, the report preparer had misunderstood two line items on the report and therefore reported the incorrect amounts for those line items. Questioned Costs None Context The County misstated expenditures on grant reports. Cause For one report, the report preparer had a keying error when adding up total expenditures and for the other report, the preparer did not match expenditures reported to the general ledger. The report was not reviewed by anyone other than the preparer. Effect The reports submitted were not accurate. Repeat Finding No Recommendation The County should implement procedures to ensure that reports are completed accurately, including ensuring reports match the supporting accounting records. For report line items that are unclear, the preparer should review the report guidance to ensure the correct amount is reported. Reports should also be reviewed by someone other than the preparer before the report is submitted. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.
Finding 2022-003
2022-003 FINDING Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Procurement, Suspension, Debarment Criteria Organizations must follow federal procurement standards as set out in 2 CFR section 200.318 through 200.326. For purchases that exceed $10,000, small purchase procedures must be followed including obtaining multiple quotes. Condition For an equipment purchase contract that exceeded $10,000, the County failed to obtain multiple quotes. Questioned Costs None Context The County was not in compliance with federal procurement standards. Cause Oversight by County staff. Effect County failed to obtain multiple quotes and was not in compliance with federal procurement requirements. Repeat Finding No Recommendation The County should implement procedures to ensure that federal procurement standards are followed for federal grant purchases. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.