FAC Explorer

Audit 410882

FY End
2025-12-31
Total Expended
$4.10M
Findings
2
Programs
22
Organization: Human Services of Faribault and Martin Counties (MN)
Year: 2025 Accepted: 2026-09-11
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229682 2025-005 Material Weakness Yes A
1229683 2025-005 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $1.53M Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $423,473 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $258,036 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $242,709 Yes 0
93.658 FOSTER CARE TITLE IV-E $176,096 Yes 0
93.563 CHILD SUPPORT SERVICES $136,795 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $81,960 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $74,904 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $50,496 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $44,280 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $15,107 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $8,164 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $7,172 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $6,158 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $3,715 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $3,380 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $2,730 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $2,227 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1,448 Yes 0
10.578 WIC GRANTS TO STATES (WGS) $1,320 Yes 0
93.251 EARLY HEARING DETECTION AND INTERVENTION $300 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $208 Yes 0

Contacts

Name Title Type
SAC5AXHSW6U3 Chera Sevcik Auditee
5072384757 Kristen Houle Auditor
No contacts on file

Notes to SEFA

The schedule of expenditures of federal awards (Schedule) presents the activities of federal award programs expended by Human Services of Faribault and Martin Counties (Agency). The Agency’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 the Agency under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with requirements of the 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 the Agency, it is not intended to and does not present the financial position or changes in net position of the Agency.
Federal Grant Revenue per Schedule of Intergovernmental Revenue: $ 3,841,596 Expenditures Above, Not Included as Revenues on the Schedule of Intergovernmental Revenues (5,712) Revenues Included on the Schedule of Intergovernmental Revenue that are not Considered Federal Grant Expenditures 268,414 Expenditures per Schedule of Expenditures of Federal Awards $ 4,104,298

Finding Details

Finding 2025-005
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: 2505MN5MAP, 2505MN5ADM – 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5MAP, 2505MN5ADM Compliance Requirement Affected: Allowable Costs/Allowable Activities Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that the quarterly random moment study listings reported to the Minnesota Department of Human Services be accurate for reimbursement of allowable costs and activities relating to the 2550 Income Maintenance and 2556 Social Services quarterly reports. Condition: During testing of allowable activities requirements, it was noted the Agency did not have adequate procedures designed to ensure the quarterly Income Maintenance Random Moment Study (IMRMS) and Social Services Time Study (SSTS) listings were submitted accurately. Questioned Costs: Unknown. Context: During testing, it was noted that 2 of 2 quarters tested in IMRMS listings and 1 of 2 quarters tested in SSTS listings had employees that were not accurately being reported. Cause: Lack of oversight by management. Effect: The Agency could receive incorrect federal funding for the program if employees are not properly being reported on the IMRMS and SSTS listings. Repeat Finding: Yes - finding 2024-004. Recommendation: It is recommended the Agency implement procedures to ensure the IMRMS and SSTS listings are reviewed prior to submitting the listings to the state. Views of Responsible Officials: There is no disagreement with the audit finding.