FAC Explorer

Audit 405646

FY End
2025-12-31
Total Expended
$5.98M
Findings
1
Programs
27
Organization: Mower County (MN)
Year: 2025 Accepted: 2026-06-30
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1221287 2025-004 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $1.86M Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $683,635 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $359,182 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $233,071 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $223,727 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $144,156 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $132,332 Yes 0
93.658 FOSTER CARE TITLE IV-E $115,868 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $75,257 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $75,141 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $56,244 Yes 0
93.563 CHILD SUPPORT SERVICES $51,436 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $51,051 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $44,952 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $34,426 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $19,849 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $17,533 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $15,463 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $7,285 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $5,904 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $5,724 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $3,447 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $3,434 Yes 0
10.578 WIC GRANTS TO STATES (WGS) $1,061 Yes 0
93.757 STATE AND LOCAL PUBLIC HEALTH ACTIONS TO PREVENT OBESITY, DIABETES, HEART DISEASE AND STROKE (PPHF) $316 Yes 0
93.251 EARLY HEARING DETECTION AND INTERVENTION $225 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $166 Yes 0

Contacts

Name Title Type
TESSLK8M1TF7 Loni Swenson Auditee
5074379537 Douglas Host Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards (the Schedule) presents the activities of federal award programs expended by Mower County. The County’s reporting entity is defined in Note 1 to the financial statements. The HRA is not included within the County’s SEFA because the HRA (component unit) engaged for its own separate audit in accordance with Government Auditing Standards.
The accompanying Schedule 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 requirement 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 Revenue Per Schedule of Intergovernmental Revenue $ 5,600,186 Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditures (Prior Year Deferred Inflows of Resources) (7,170) Expenditures above, not included as revenues on the Schedule of Intergovernmental Revenues (Current Year Deferred Inflows of Resources) 383,668 Expenditures per Schedule of Expenditures of Federal Awards $ 5,976,684

Finding Details

Finding 2025-004
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification and Pass-Through Numbers: 2505MN5ADM and 2505MN5MAP Award Period: Year Ended December 31, 2025 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income, citizenship, redeterminations, and social security numbers. Condition: During our testing of compliance over eligibility, it was noted the County did not have adequate procedures designed to ensure the verifications required were properly obtained. Context: During testing, it was noted that 1 of 60 Medical Assistance case files tested did not have proper documentation to support citizenship verification. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Management oversight. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend the County implement procedures to ensure that asset and income documentation in the casefiles be retained and that it matches the information input into the METS eligibility system. Views of responsible officials: There is no disagreement with the audit finding. There is an effort to maintain a strong healthcare processing leadership team. In addition, training will be provided to health and human services staff regarding proper documentation and entry into METS and staff will be reminded to perform reviews.