FAC Explorer

Audit 4461

FY End
2022-12-31
Total Expended
$3.58M
Findings
2
Programs
5
Organization: Rock County, Mn (MN)
Year: 2022 Accepted: 2023-11-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2648 2022-002 Significant Deficiency - N
579090 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $1.79M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.74M Yes 0
90.404 2018 Hava Election Security Grants $22,083 - 0
97.042 Emergency Management Performance Grants $21,850 - 0
21.032 Local Assistance and Tribal Consistency Fund $7,768 - 0

Contacts

Name Title Type
NMBBJSQLFQX5 Ashley Kurtz Auditee
5072835060 Miranda Wendlandt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. The Schedule of Expenditures of Federal Awards presents the activity of Federal award programs expended by Rock County. The County's reporting entity is defined in Note 1 to the Financial Statements. 2. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Rock County under programs of the federal government for the year ended December 31, 2022. 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 Rock County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Rock County. 3. Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under the Uniform Guidance, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Rock County has elected to not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 4. Reconciliation to the Schedule of Intergovernmental Revenue: Federal Grant Revenue Per Schedule of Intergovernmental Revenue $3,563,277 Grants received more than 60 days after year-end unavailable in 2022 21,850 Grants unavailable in 2021, recognized as revenue in 2022 (9,256) Expenditures per Schedule of Expenditures of Federal Awards $3,575,871 De Minimis Rate Used: N Rate Explanation: Rock County has elected to not use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-002
2022-002 Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 6722086; 2022 Compliance Requirement Affected: Special Provisions Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: the authorization to proceed from Minnesota Department of Transportation was not obtained before project costs were incurred. Criteria or Specific Requirement: Under 23 CFR sections 630.205(c), 635.112(a), 635.204, and 635.309, Federal Highway Administration (FHWA) project approval is required prior to project costs being incurred. Questioned Costs: None. Context: For one of one contract tested, the authorization to proceed from Minnesota Department of Transportation was not obtained before project costs were incurred. Cause: The county does not obtain Highway Planning and Construction federal funding on a consistent basis and was not aware of the grant requirement. Effect: The County is not in compliance with 23 CFR sections 630.205(c), 635.112(a), 635.204, and 635.309. Repeat Finding: No. Recommendation: We recommend procedures and controls be implemented to ensure authorization to proceeds is obtained prior to project costs being incurred for any FHWA project. Views of responsible officials: There is no disagreement with the audit finding. There is a corrective action plan in place.
Finding 2022-002
2022-002 Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 6722086; 2022 Compliance Requirement Affected: Special Provisions Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: the authorization to proceed from Minnesota Department of Transportation was not obtained before project costs were incurred. Criteria or Specific Requirement: Under 23 CFR sections 630.205(c), 635.112(a), 635.204, and 635.309, Federal Highway Administration (FHWA) project approval is required prior to project costs being incurred. Questioned Costs: None. Context: For one of one contract tested, the authorization to proceed from Minnesota Department of Transportation was not obtained before project costs were incurred. Cause: The county does not obtain Highway Planning and Construction federal funding on a consistent basis and was not aware of the grant requirement. Effect: The County is not in compliance with 23 CFR sections 630.205(c), 635.112(a), 635.204, and 635.309. Repeat Finding: No. Recommendation: We recommend procedures and controls be implemented to ensure authorization to proceeds is obtained prior to project costs being incurred for any FHWA project. Views of responsible officials: There is no disagreement with the audit finding. There is a corrective action plan in place.