FAC Explorer

Audit 412717

FY End
2025-12-31
Total Expended
$1.16M
Findings
1
Programs
12
Organization: Aitkin-Itasca-Koochiching Community Health Board (MN)
Year: 2025 Accepted: 2026-09-29
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1237941 2025-005 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $314,363 Yes 1
93.323 COVID-19 - Epidemiology and Laboratory Capacity for Infectious Disease (ELC) $304,737 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $131,388 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $119,489 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $77,970 Yes 0
93.268 COVID-19 - Immunization Cooperative Agreements $73,015 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $59,985 Yes 0
93.778 Medical Assistance Program (Part of Medicaid Cluster) $59,546 Yes 0
10.578 WIC GRANTS TO STATES (WGS) $10,835 Yes 0
93.268 Immunization Cooperative Agreements $9,262 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1,400 Yes 0
93.251 EARLY HEARING DETECTION AND INTERVENTION $350 Yes 0

Contacts

Name Title Type
KWN8NS1CZ569 Margaret Rothstein Auditee
2183275525 Kristen Houle Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by the Agency. Aitkin-Itasca-Koochiching Community Health Board’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 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 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 Intergovemental Revenue $ 1,003,214 Expenditures above, not included as revenues on the Schedule of Intergovernmental Revenue 161,604 Revenues included on the Schedule of Intergovernmental Revenue that are not considered Federal Grant Expenditues - Expenditures per Schedule of Expenditures of Federal Awards $ 1,164,818

Finding Details

Finding 2025-005
Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Pass-Through Agency: Minnesota Department of Health Federal Award Identification and Year: 252MN0004W1003, 2025 Pass-Through Numbers: 252MN0004W1003 Award Period: Year Ended December 31, 2025 Compliance Requirement: Cash Management 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 our testing of cash management requirements, it was noted the Agency did not have adequate internal controls designed over the WIC monthly reports. Questioned Costs: None noted. Context: During our testing of the WIC monthly reports, two of the three reports did not have an individual other than the preparer reviewing the report submitted. Cause: Changes in duties occurring during the current year which led to unclear responsibilities over the reports. Effect: The Agency could be submitting reimbursement requests with incorrect expenditures being reported. Repeat Finding: No. Recommendation: We recommend the County implement policies and procedures to ensure that there are adequate controls over all compliance requirements for federal grants. Views of responsible officials: There is no disagreement with the audit finding.