FAC Explorer

Audit 407704

FY End
2025-12-31
Total Expended
$32.49M
Findings
2
Programs
40
Organization: Carver County (MN)
Year: 2025 Accepted: 2026-07-22
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224383 2025-001 Material Weakness Yes E
1224384 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $23.76M Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $439,287 Yes 0
93.658 FOSTER CARE TITLE IV-E $370,750 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $255,220 Yes 0
16.585 TREATMENT COURT DISCRETIONARY GRANT PROGRAM $185,800 Yes 0
17.258 WIOA ADULT PROGRAM $121,197 Yes 0
93.563 CHILD SUPPORT SERVICES $115,002 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $108,813 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $108,636 Yes 0
17.259 WIOA YOUTH ACTIVITIES $96,115 Yes 0
16.830 REDUCING RECIDIVISM FOR FEMALE JUVENILE DELINQUENTS $86,920 Yes 0
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $82,450 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $66,581 Yes 0
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $63,729 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $55,612 Yes 0
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $46,500 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $46,265 Yes 0
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $45,481 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $41,468 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $27,853 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $25,585 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $18,831 Yes 0
16.575 CRIME VICTIM ASSISTANCE $18,278 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $16,962 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $15,681 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $12,077 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $10,160 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $10,063 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $8,506 Yes 1
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $4,742 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $3,200 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $2,976 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $2,246 Yes 0
93.251 EARLY HEARING DETECTION AND INTERVENTION $1,375 Yes 0
10.578 WIC GRANTS TO STATES (WGS) $1,320 Yes 0
16.543 MISSING CHILDREN'S ASSISTANCE $613 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $429 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $357 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $250 Yes 0
10.572 WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) $100 Yes 0

Contacts

Name Title Type
YHGENJ4C3VZ4 Mary Kaye Wahl Auditee
9523611511 Christopher Knopik Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Carver County. Carver County’s financial statements include the operations of the Carver County Community Development Agency (CDA) component unit, which expended $2,018,878 in federal awards during the year ended December 31, 2025, which are not included in the Schedule of Expenditures of Federal Awards. The Carver County CDA has its own single audit. 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 Carver 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 Carver County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Carver County.
Federal grant revenue per Schedule of Intergovernmental Revenue $ 26,840,427 Grants received more than 60 days after year-end, unavailable in 2025 Highway Planning and Construction Assistance Listing Number 20.205 5,372,387 Public Health Emergency Preparedness Assistance Listing Number 93.069 2,955 Promoting Safe and Stable Families Assistance Listing Number 93.556 1,330 Temporary Assistance for Needy Families Assistance Listing Number 93.558 112,076 Child Support Enforcement Assistance Listing Number 93.563 21,203 Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing Number 93.645 2,371 Foster Care Title IV-E Assistance Listing Number 93.658 38,264 Medical Assistance Program Assistance Listing Number 93.778 173,781 Unavailable in 2024, recognized as revenue in 2025 State and Community Highway Safety Assistance Listing Number 20.600 (900) Minimum Penalties for Repeat Offenders for Driving While Intoxicated Assistance Listing Number 20.608 (1,842) Medical Reserve Corps Small Grant Program Assistance Listing Number 93.008 (70) Promoting Safe and Stable Families Assistance Listing Number 93.556 (1,538) Refugee and Entrant Assistance-State Administered Programs Assistance Listing Number 93.566 (1,476) Stephanie Tubbs Jones Child Welfare Services Program Assistance Listing Number 93.645 (2,741) Foster Care Title IV-E Assistance Listing Number 93.658 (5,925) Emergency Management Performance Grants Assistance Listing Number 97.042 (55,533) Expenditures Per Schedule of Expenditures of Federal Awards $ 32,494,769

Finding Details

Finding 2025-001
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM - 2025 Pass-Through Agency: Minnesota Department of Human Services Award Period: January 1, 2025, through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. The County and the Minnesota Department of Human Services (DHS) have a contract surrounding the federal funds. This contract has several obligations and reporting requirements the County must follow. In the guidance from the State of Minnesota provided the County must maintain controls over eligibility verification requirements. Condition: During our testing, we noted the County had a casefile that had listed citizenship verification as “No” within the system which would indicate that no citizenship had been verified. Note that although citizenship had been verified and a copy of the verification was retained, it was not properly completed within the Maxis system. Questioned costs: None Context: During our testing, it was noted that 1 of 40 tested did not have proper eligibility verification documentation within the Maxis system. Cause: The County’s controls were not sufficient to ensure that verification was properly updated within the Maxis system. Effect: The documentation within the maxis system does not accurately reflect the eligibility verification that has been performed. Repeat Finding: No Recommendation: We recommend the County design controls to ensure an adequate review process is in place to ensure all verification procedures are accurately documented. Views of responsible officials: There is no disagreement with the audit finding.