FAC Explorer

Audit 405654

FY End
2025-12-31
Total Expended
$7.23M
Findings
1
Programs
34
Organization: Goodhue County (MN)
Year: 2025 Accepted: 2026-06-30
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1221290 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $2.06M Yes 1
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.24M Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $290,295 Yes 0
93.658 FOSTER CARE TITLE IV-E $230,698 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $215,160 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $196,486 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $143,172 Yes 0
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $126,265 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $122,008 Yes 0
97.056 PORT SECURITY GRANT PROGRAM $66,216 Yes 0
93.563 CHILD SUPPORT SERVICES $62,254 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $49,056 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $37,354 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $33,900 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $32,140 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $32,086 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $30,472 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $24,983 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $20,529 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $16,300 Yes 0
15.226 PAYMENTS IN LIEU OF TAXES $12,714 Yes 0
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $11,118 Yes 0
93.251 EARLY HEARING DETECTION AND INTERVENTION $9,575 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $7,756 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $6,233 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $4,682 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $4,486 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $2,938 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $2,685 Yes 0
10.578 WIC GRANTS TO STATES (WGS) $1,320 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $1,099 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $374 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $367 Yes 0
10.572 WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) $50 Yes 0

Contacts

Name Title Type
EUJSNVR85T71 Lucas Dahling Auditee
6513853021 Douglas Host Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Goodhue 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 Goodhue 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 Goodhue County, it is not intended to and does not present the financial position or changes in net position of Goodhue County.
Federal grant revenue per Schedule of Intergovernmental Revenue $ 6,929,721 Grants deferred in 2024, recognized as revenue in 2025 MaryLee Allen Promoting Safe and Stable Families ( 1,001) Refugee and Entrant Assistance State/Replacement Designee Administered Programs ( 1,179) Foster Care Title IV-E ( 4,732) Stephanie Tubbs Jones Child Welfare Services Program ( 1,784) Grants received more than 60 days after year-end, deferred in 2025 State and Community Highway Safety 1,128 Public Health Emergency Preparedness 8,735 MaryLee Allen Promoting Safe and Stable Families 824 Temporary Assistance for Needy Families 29,739 Child Support Enforcement 17,654 Community-Based Child Abuse Prevention Grants 7,618 Stephanie Tubbs Jones Child Welfare Services Program 1,469 Foster Care Title IV-E 87,673 John H. Chafee Foster Care Program for Successful Transition to Adulthood 19 Grants to States for Medicaid 149,298 Expenditures per Schedule of Expenditures of Federal Awards $ 7,225,182

Finding Details

Finding 2025-002
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 Federal Award Identification Number and Year: 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5ADM Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition: During MA eligibility compliance testing, 2 of 60 cases had income that needed to be verified in 2025 and the County did not send out requests for verification. Questioned Costs: None noted. Context: There was insufficient income verification obtained. Cause: Oversight by management. Effect: The county is not in compliance with requirements for eligibility and controls are not operating effectively. Repeat Finding: No. Recommendation: It is recommended that the County increase review over casefiles and ensure verifications are sent out when necessary. Views of responsible officials: There is no disagreement with the audit finding.