FAC Explorer

Audit 403530

FY End
2025-12-31
Total Expended
$3.93M
Findings
3
Programs
29
Organization: Todd County (MN)
Year: 2025 Accepted: 2026-06-11
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217344 2025-004 Material Weakness Yes L
1217345 2025-004 Material Weakness Yes L
1217346 2025-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $647,685 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $193,000 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $163,942 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $161,066 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $102,201 Yes 0
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $97,551 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $37,786 Yes 0
93.658 FOSTER CARE TITLE IV-E $37,340 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $33,001 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $29,950 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $26,117 Yes 0
93.563 CHILD SUPPORT SERVICES $26,000 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $21,600 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $11,273 Yes 1
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $9,910 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $6,887 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $6,720 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $5,464 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $5,148 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $4,796 Yes 0
93.251 EARLY HEARING DETECTION AND INTERVENTION $3,300 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $2,919 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $2,079 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1,812 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $1,559 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $1,398 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $227 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $71 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $43 Yes 0

Contacts

Name Title Type
CG54FXDC3C91 Denise Gaida Auditee
3207324472 Douglas P Host Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards presents the federal award programs expended by Todd County (County). The County's reporting entity is defined in Note 1 to the financial statements.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Todd County under programs of the federal government for the year ended December 31, 2025. 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) from the Office of Management and Budget (OMB). Because the schedule presents only a selected portion of the operations of Todd County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Todd County.
Reconciliation to the Schedule of Intergovernmental Revenue: Federal Grant Revenue per Schedule of Intergovernmental Revenue: $3,973,090 Expenditures included as revenues on the Schedule of Intergovernmental Revenues, not included above (188,780) Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures 147,066 Expenditures per Schedule of Expenditures of Federal Awards $3,931,376

Finding Details

Finding 2025-004
Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM, 2505MN5MAP; 2025 Pass-Through Agency: Minnesota Department of Human Services Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Internal Control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of the reports requirements, it was noted the county did not review the reports prior to submission. Questioned Costs: None. Context: The annual LCTS spending report and the annual collaborative reports were not reviewed. Cause: The County had turnover and staff was unaware of this review process. Effect: The details reported could be inaccurate and a lack of review increases the risk the County would not find it internally. Repeat Finding: No. Recommendation: We recommend the county implement processes and procedures to ensure these reports are being reviewed. Views of responsible officials: There is no disagreement with the audit finding.