FAC Explorer

Audit 405347

FY End
2025-12-31
Total Expended
$33.85M
Findings
1
Programs
45
Organization: Washington County, Minnesota (MN)
Year: 2025 Accepted: 2026-06-29
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1220246 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $11.36M Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $7.96M Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.40M Yes 0
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $1.09M Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $795,486 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $728,308 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $470,640 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $368,516 Yes 0
93.658 FOSTER CARE TITLE IV-E $366,584 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $305,611 Yes 1
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $291,961 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $219,552 Yes 0
93.563 CHILD SUPPORT SERVICES $216,271 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $212,390 Yes 0
93.009 COMPASSION CAPITAL FUND $212,097 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $196,317 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $185,369 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $165,178 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $160,367 Yes 0
16.575 CRIME VICTIM ASSISTANCE $140,000 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $131,487 Yes 0
17.258 WIOA ADULT PROGRAM $125,494 Yes 0
17.259 WIOA YOUTH ACTIVITIES $121,105 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $116,038 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $99,600 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $96,581 Yes 0
97.056 PORT SECURITY GRANT PROGRAM $80,988 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $77,443 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $73,148 Yes 0
16.922 EQUITABLE SHARING PROGRAM $69,659 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $62,212 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $60,286 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $52,236 Yes 0
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $33,008 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $31,707 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $14,061 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $10,794 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $10,112 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $8,122 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $6,000 Yes 0
45.310 GRANTS TO STATES $3,104 Yes 0
93.251 EARLY HEARING DETECTION AND INTERVENTION $2,100 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1,320 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1,200 Yes 0
10.572 WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) $400 Yes 0

Contacts

Name Title Type
E2STKL3UZ966 Holly Pratt Auditee
6514306033 Doug Host Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards presents the federal award programs expended by Washington County excluding the Washington County Community Development Agency. The County's reporting entity is defined in Note 1 to the basic financial statements.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the 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). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Federal Grant Revenues per the Schedule of Intergovernmental Revenue $ 33,535,478 Grants received more than 60 days after year end, unavailable in 2025: Child Support Enforcement 91,571 Foster Care Title IV-E 133,518 Grants to States for Medicaid 499,607 Highway Planning and Construction 47,612 Homeland Security Grant Program 9,000 John H. Chafee Foster Care Program for Successful Transition to Adulthood 6,000 Promoting Safe and Stable Families (PSSF) 2,278 Stephanie Tubbs Jones Child Welfare Services Program 4,061 Temporary Assistance for Needy Families (TANF) 429,384 Grants unavailable in 2024, recognized as revenue in 2025: Child Abuse and Neglect State Grants (5,101) Foster Care Title IV-E (9,586) WIOA Dislocated Worker Formula Grants (2,861) Highway Planning and Construction (43,231) (848,203) Expenditures per the Schedule of Expenditures of Federal Awards $ 33,849,527

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 082-090-010, 082-638-015, 082-030-007, 082-612-025, 082-596-005 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Numbers: 082-090-010, 082-638-015, 082-030-007, 082-612-025, 082-596-005 Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control Over Financial Reporting Criteria or Specific Requirement: County management should be aware of the need to have adequate policies and procedures in place for timely reimbursement requests for highway projects. Condition: Policies and procedures in place for timely reimbursement requests will ensure that the County is receiving funds it is owed. In addition, this will ensure there are no cash flow shortages and increase opportunities for investment earnings. Questioned Costs: None. Context: A reimbursement request for work performed in 2024 (work certified as of Nov. 2024) was not submitted until June 2025. In addition, two other pay requests received in 2025 should have been recorded as accruals in 2024 when the expense was incurred and reported. Cause: The County had one highway project for which costs were incurred in October and November 2024, and the related reimbursement was submitted and approved in June 2025. Repeat Finding: No. Recommendation: We recommend County management review internal controls currently in place and design and implement procedures to request reimbursements in a timelier fashion and to submit requests for reimbursements on at least a quarterly basis. Views of Responsible Officials: There is no disagreement with the audit finding. The County will implement procedures to ensure timely submission of reimbursement requests.