FAC Explorer

Audit 412094

FY End
2025-12-31
Total Expended
$3.48M
Findings
1
Programs
21
Organization: Douglas County (MN)
Year: 2025 Accepted: 2026-09-25
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1236551 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $1.41M Yes 1
93.667 SOCIAL SERVICES BLOCK GRANT $230,085 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $214,356 Yes 0
93.563 CHILD SUPPORT SERVICES $163,848 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $142,500 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $113,357 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $56,733 Yes 0
93.658 FOSTER CARE TITLE IV-E $48,365 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $29,357 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $26,101 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $18,884 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $8,861 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $7,414 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $4,176 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1,936 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $1,492 Yes 0
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $1,111 Yes 0
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $1,088 Yes 0
93.472 TITLE IV-E PREVENTION PROGRAM $1,048 Yes 0
10.535 SNAP FRAUD FRAMEWORK IMPLEMENTATION GRANT $365 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $226 Yes 0

Contacts

Name Title Type
CKRWYFVWFWL4 Jill Frisell Auditee
3207623880 Doug 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 Douglas County. The County’s reporting entity is defined in Note 1 to the financial statements. The Housing and Redevelopment Authority of Douglas County and Pope/Douglas Solid Waste Management, discretely presented component units, expended $1,900,426 and $0, respectively, in federal awards not included in this schedule because they had separate single audits in accordance with Uniform Guidance, as applicable. The schedule does not include the federal expenditures of the Alomere Health enterprise fund which issues standalone financial statements.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Douglas 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 Douglas County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Douglas County.
Total federal revenue per Schedule of Intergovernmental Revenue $ 3,385,877 Grants received more than 60 days after year-end unavailable in 2025 Promoting Safe and Stable Families 1,171 Child Support Enforcement 1 7,827 Foster Care Title IV-E 2,323 Title IV-E Prevention Program 6 46 Medical Assistance Program 9 2,722 John H. Chafee Foster Care Program for Successful Transition to Adulthood 1 70 Community-Based Child Abuse Prevention 1,854 Temporary Assistance for Needy Families 4 9,276 Stephanie Tubbs Jones Child Welfare Services Program 2,088 Grants unavailable in 2024, recognized as revenue in 2025 Temporary Assistance for Needy Families (40,174) Promoting Safe and Stable Families (1,538) Stephanie Tubbs Jones Child Welfare Services Program (2,741) Refugee and Entrant Assistance - State-Administered Programs (842) Foster Care Title IV-E (4,154) Emergency Management Performance Grant (28,385) Total Federal Awards per Schedule of Expenditures of Federal Awards $ 3,476,120

Finding Details

Finding 2025-002
2025-002 INTERNAL CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program: 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: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Controls 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: The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: For two of sixty casefiles tested, the system files did not match the supporting documentation retained by the County. Cause: The County had an increase in caseloads and there was also changing guidance as waivers expired. All provided more opportunities for error. Effect: Improper input or updating of information in MAXIS or METS increase the risk that a program participant will receive benefits when they are not eligible. Repeat Finding: No Recommendation: We recommend the County implement processes and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in the system. Views of Responsible Officials: There is no disagreement with the audit finding.