FAC Explorer

Audit 413548

FY End
2025-12-31
Total Expended
$4.78M
Findings
3
Programs
24
Organization: Meeker County (MN)
Year: 2025 Accepted: 2026-09-30
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238628 2025-003 Material Weakness Yes E
1238629 2025-003 Material Weakness Yes E
1238630 2025-003 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.43M Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $946,503 Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $173,412 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $138,454 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $85,228 Yes 0
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $71,765 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $66,344 Yes 0
93.658 FOSTER CARE TITLE IV-E $60,581 Yes 0
16.575 CRIME VICTIM ASSISTANCE $43,402 Yes 0
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $31,366 Yes 0
93.563 CHILD SUPPORT SERVICES $18,120 Yes 0
93.070 ENVIRONMENTAL PUBLIC HEALTH AND EMERGENCY RESPONSE $12,976 Yes 0
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $9,713 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $7,765 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $5,700 Yes 0
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $5,534 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $4,170 Yes 0
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $4,107 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $4,093 Yes 0
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $2,354 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $2,340 Yes 0
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $1,011 Yes 0
93.251 EARLY HEARING DETECTION AND INTERVENTION $600 Yes 0
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $167 Yes 0

Contacts

Name Title Type
X23AZG557NK7 Heather Lemieux Auditee
3206935345 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 Meeker County. The County’s reporting entity is defined in Note 1 to the financial statements. The County’s financial statements include the operations of the Meeker County Housing and Redevelopment Authority (HRA) component unit, which expended $430,141 in federal awards which are not included in the County’s schedule of expenditures of federal awards for the year ended December 31, 2025, because it was audited by other auditors. The operations of the Meeker Memorial Hospital, an enterprise fund, did not expend any federal awards for the year ended December 31, 2025.
The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the 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 the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Federal Grant Revenue Per Schedule of Intergovernmental Revenue $ 4,714,808 Grants Received More Than 60 Days After Year-End, Unavailable in 2025: Highway Planning and Construction 74,275 Special Supplemental Nutrition Program for Women, Infants, and Children 19,203 Special Education - Grants for Infants and Families 2,850 MaryLee Allen Promoting Safe and Stable Families Program 660 Temporary Assistance for Needy Families 8,595 Child Support Enforcement Research 385 Grants to States for Medicaid 4,007 Stephanie Tubbs Jones Child Welfare Services Program 1,177 Unavailable in 2023, Recognized as Revenue in 2024: Special Supplemental Nutrition Program for Women, Infants, and Children (36,180) Special Education - Grants for Infants and Families (1,425) MaryLee Allen Promoting Safe and Stable Families Program (625) Refugee and Entrant Assistance - State Administered Programs (549) Stephanie Tubbs Jones Child Welfare Services Program (1,115) Foster Care - Title IV-E (2,201) Expenditures Per Schedule of Expenditures of Federal Awards $ 4,783,865

Finding Details

Finding 2025-003
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: 2505MN5MAP and 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5MAP and 2505MN5ADM Award Period: Year Ended 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. Condition: No internal casefile reviews were performed during 2025. Questioned Costs: None noted. Context: During eligibility testing, it was noted that casefile review was not performed during 2025. Cause: Turnover within the department. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes – 2024-005. Recommendation: We recommend the County implement additional procedures to ensure case file reviews are being performed on a regular basis. Views of responsible officials: There is no disagreement with the audit finding.