FAC Explorer

Audit 40299

FY End
2022-12-31
Total Expended
$5.16M
Findings
4
Programs
34
Organization: Freeborn County (MN)
Year: 2022 Accepted: 2023-06-11
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
46133 2022-003 Significant Deficiency - L
46134 2022-004 Significant Deficiency - N
622575 2022-003 Significant Deficiency - L
622576 2022-004 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.31M Yes 2
93.563 Child Support Enforcement $562,017 Yes 0
93.558 Temporary Assistance for Needy Families $466,293 - 0
93.658 Foster Care_title IV-E $450,533 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $341,987 - 0
20.205 Highway Planning and Construction $270,877 Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $239,020 - 0
93.667 Social Services Block Grant $218,296 - 0
16.585 Drug Court Discretionary Grant Program $214,336 - 0
16.575 Crime Victim Assistance $166,016 - 0
21.032 Local Assistance and Tribal Consistency Fund $100,000 - 0
93.268 Immunization Cooperative Agreements $60,792 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $43,824 - 0
93.994 Maternal and Child Health Services Block Grant to the States $38,359 - 0
93.069 Public Health Emergency Preparedness $35,891 - 0
90.404 2018 Hava Election Security Grants $31,183 - 0
97.042 Emergency Management Performance Grants $23,476 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $19,342 - 0
93.575 Child Care and Development Block Grant $13,713 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $9,899 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $5,787 - 0
93.669 Child Abuse and Neglect State Grants $5,003 - 0
16.606 State Criminal Alien Assistance Program $4,895 - 0
93.590 Community-Based Child Abuse Prevention Grants $4,427 - 0
93.556 Promoting Safe and Stable Families $2,494 - 0
84.181 Special Education-Grants for Infants and Families $2,100 - 0
93.767 Children's Health Insurance Program $1,813 - 0
96.001 Social Security_disability Insurance $1,575 - 0
93.251 Early Hearing Detection and Intervention $600 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $571 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $450 - 0
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $75 - 0
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $70 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2 - 0

Contacts

Name Title Type
C18CL8K86UE6 Pat Paquin Auditee
5073775251 Douglas Host Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 REPORTING ENTITY The schedule of expenditures of federal awards presents the activities of federal award programs expended by Freeborn County. The County's reporting entity is defined in Note 1 to the financial statements. NOTE 2 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of Freeborn County under programs of the federal government for the year ended December 31, 2022. The information in the 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 of Budget (OMB). Because the schedule presents only a selected portion of the operations of Freeborn County, it is not intended to and does not present the financial position or changes in net position of Freeborn County. NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards for all awards. Under these principals certain types of expenditures are not allowable or are limited as to reimbursement. Freeborn County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4 RECONCILIATION TO SCHEDULE OF INTERGOVERNMENTAL REVENUE Federal grant revenue per Schedule of Intergovernmental Revenue (Exhibit D-1) $9,096,696 Unavailable in 2021, recognized as revenue in 2022 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (AL #10.561) (67,513) Crime Victim Assistance (AL #16.575) (45,591) COVID-19 Coronavirus State and Local Fiscal Recovery Funds (AL #21.027) (2,940,865) Promoting Safe and Stable Families (AL #93.556) (557) Temporary Assistance for Needy Families (AL #93.558) (156,346) Child Support Enforcement (AL #93.563) (37,311) Refugee and Entrant Assistance State/Replacement Designee Administered Programs (AL #93.566) (474) Community-Based Child Abuse Prevention Grant (AL #93.590) (1,029) Stephanie Tubbs Jones Child Welfare Services Program (AL #93.645) (507) Foster Care-Title IV-E (AL #93.658) (46,550) Child Abuse and Neglect State Grants (AL #93.669) (2,238) Children's Health Insurance Program (AL #93.767) (1,119) Medical Assistance Program (AL #93.778) (250,119) Disaster Grants - Public Assistance (Presidentially Declared Disasters) (AL #97.036) (595,216) Grants received more than 45 days after year-end, unavailable in 2022 Local Assistance and Tribal Consistency Fund (AL #21.032) 50,000 Special Education Grant for Infants (AL #84.181) 1,050 Temporary Assistance for Needy Families (AL #93.558) 11,790 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (AL #93.566) 151 Community-Based Child Abuse Prevention Grant (AL #93.590) 805 Stephanie Tubbs Jones Child Welfare Services Program (AL #93.645) 3,514 Foster Care-Title IV-E (AL #93.658) 71,475 Medical Assistance Program (AL #93.778) 59,563 Maternal and Child Health Services Block Grant to the States (AL #93.994) 9,625 Disaster Grants - Public Assistance (Presidentially Declared Disasters) (AL #97.036) 3,912 Expenditures per Schedule of Expenditures of Federal Awards (Exhibit D-2) $5,163,146 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-003
2022 ? 003 CONTROLS OVER REPORTING 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 Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Reporting Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria or specific requirement: 2 CFR 200.303 requires entities establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be incompliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). that reports should have a review documented by someone other than the preparer. Condition: The quarterly Child and Teen Checkup and Local Collaborative Time Study (Corrections Department) reports filed were missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of ten quarterly reports, it was noted that four quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-004
2022 ? 004 SPECIAL PROVISIONS REPORTING 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 Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control over Financial Reporting and Other Matter Criteria or specific requirement: 2 CFR 200.303 requires entities establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be incompliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). that reports should have a review documented by someone other than the preparer. Condition: The quarterly Local Collaborative Time Study (Family Services Collaborative) reports prepared by the County?s local collaborative members that were filed were missing documentation of review by someone other than the preparer as required by the Local Collaborative Time Study contract. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of four quarterly reports, it was noted that two quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 CONTROLS OVER REPORTING 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 Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Reporting Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria or specific requirement: 2 CFR 200.303 requires entities establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be incompliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). that reports should have a review documented by someone other than the preparer. Condition: The quarterly Child and Teen Checkup and Local Collaborative Time Study (Corrections Department) reports filed were missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of ten quarterly reports, it was noted that four quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-004
2022 ? 004 SPECIAL PROVISIONS REPORTING 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 Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control over Financial Reporting and Other Matter Criteria or specific requirement: 2 CFR 200.303 requires entities establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be incompliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). that reports should have a review documented by someone other than the preparer. Condition: The quarterly Local Collaborative Time Study (Family Services Collaborative) reports prepared by the County?s local collaborative members that were filed were missing documentation of review by someone other than the preparer as required by the Local Collaborative Time Study contract. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of four quarterly reports, it was noted that two quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.