FAC Explorer

Audit 45738

FY End
2022-12-31
Total Expended
$11.23M
Findings
2
Programs
43
Organization: Winona County (MN)
Year: 2022 Accepted: 2023-09-26
Auditor: Minnesota Office of the State Auditor

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42857 2022-001 Significant Deficiency - I
619299 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $535,490 - 0
93.558 Temporary Assistance for Needy Families $485,189 - 0
93.658 Foster Care_title IV-E $441,045 - 0
93.667 Social Services Block Grant $256,385 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $226,613 - 0
93.563 Child Support Enforcement $203,614 - 0
93.268 Covid-19 - Immunization Cooperative Agreements $168,470 - 0
17.259 Wia Youth Activities $154,189 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $129,354 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $102,542 - 0
16.575 Crime Victim Assistance $75,697 - 0
17.258 Wia Adult Program $58,637 - 0
97.042 Emergency Management Performance Grants $56,845 - 0
17.278 Wia Dislocated Worker Formula Grants $56,203 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $53,957 - 0
21.032 Covid-19 - Local Assistance and Tribal Consistency Fund $50,000 - 0
93.994 Maternal and Child Health Services Block Grant to the States $41,507 - 0
20.616 National Priority Safety Programs $33,715 - 0
20.615 E-911 Grant Program $29,720 - 0
93.069 Public Health Emergency Preparedness $29,372 - 0
97.036 Covid-19 - Disaster Grants - Public Assistance (presidentially Declared Disasters) $27,982 - 0
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $27,449 - 0
93.590 Community-Based Child Abuse Prevention Grants $23,547 - 0
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $20,501 - 0
20.600 State and Community Highway Safety $19,798 - 0
93.575 Child Care and Development Block Grant $18,169 - 0
93.778 Medical Assistance Program $17,261 - 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $16,112 Yes 0
16.588 Violence Against Women Formula Grants $14,807 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $13,896 - 0
93.669 Child Abuse and Neglect State Grants $7,383 - 0
90.404 2018 Hava Election Security Grants $7,290 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $5,815 - 0
20.205 Highway Planning and Construction $5,412 - 0
93.556 Promoting Safe and Stable Families $5,064 - 0
97.012 Boating Safety Financial Assistance $4,840 - 0
16.607 Bulletproof Vest Partnership Program $4,118 - 0
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $3,477 - 0
84.181 Special Education-Grants for Infants and Families $2,999 - 0
93.767 Children's Health Insurance Program $2,910 - 0
16.543 Missing Children's Assistance $2,150 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,600 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $903 - 0

Contacts

Name Title Type
YHJABALNL1L5 Patrick Moga Auditee
5074576459 Julie Blaha Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation to Schedule of Intergovernmental Revenue Accounting Policies: Reporting EntityThe Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Winona County. The Countys reporting entity is defined in Note 1 to the financial statements.Basis of PresentationThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Winona 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 Winona County, it is not intended to and does not present the financial position or changes in net position of Winona County.Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Reconciliation to Schedule of Intergovernmental RevenueFederal grant revenue per Schedule of Intergovernmental Revenue $ 11,925,042Grants deferred in 2021, recognized as revenue in 2022Promoting Safe and Stable Families (AL No. 93.556) (419)Highway Planning and Construction (AL No. 20.205) (532,204)Temporary Assistance for Needy Families (AL No. 93.558) (162,136)Stephanie Tubbs Jones Child Welfare Services Program (AL No. 93.645) (381)Community-Based Child Abuse Prevention Grants (AL No. 93.590) (6,130)Maternal, Infant and Early Childhood Home Visiting Grant (AL No. 93.870) (33,665)Children's Health Insurance Program (AL No. 93.767) (1,747)Child Abuse and Neglect State Grants (AL No. 93.669) (1,684)Revenue received in 2022, not spent2018 HAVA Election Security Grants (AL No. 90.404) (28,587)Grants received more than 60 days after year-end, unavailable in 2022Special Supplemental Nutrition Program for Women, Infants, and Children (AL No. 10.557) 6,749WIA Youth Activities (AL No. 17.259) 67Highway Planning and Construction (AL No. 20.205) 53,094Temporary Assistance for Needy Families (AL No. 93.558) 3,250Community-Based Child Abuse Prevention Grants (AL No. 93.590) 1,195Stephanie Tubbs Jones Child Welfare Services Program (AL No. 93.645) 2,461John H. Chafee Foster Care Program for Successful Transition to Adulthood (AL No. 93.674) 1,381Expenditures per Schedule of Expenditures of Federal Awards $ 11,226,286

Finding Details

Finding 2022-001
2022-001 Suspension and Debarment Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of the Treasury Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Criteria: Federal requirements prohibit non-federal entities from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Title 2 U.S. Code of Federal Regulations ? 180.300 describes a required verification process. Prior to entering into the transaction, one of the following must be performed: (1) checking SAM.gov exclusions, (2) collecting a certification, or (3) adding a clause or condition to the covered transaction. The suspension and debarment requirements apply to covered transaction amounts over $25,000. Condition: For two covered transactions tested, the verification for suspension or debarred vendors was not performed before entering into the covered transactions. Questioned Costs: None. Context: The County entered into a total of nine covered transactions over the $25,000 threshold for this grant. For the two vendors that were not verified, total expenditures with them for this grant during 2022 were $2,092,821 and $828,461. In addition, after this was brought to the County?s attention, the County verified that these vendors were not suspended or debarred. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Failure to verify vendors are not suspended or debarred may result in the County entering into a transaction with a vendor that is not authorized to provide goods and services to the grant. Cause: The County has procedures in place to perform verification and retain documentation, but not all department heads are aware of the procedures or federal requirements. Recommendation: We recommend the County maintain documentation to demonstrate that vendors were not debarred, suspended, or otherwise excluded from conducting business with the County; this documentation should be completed prior to entering into a covered transaction. In addition, consideration should be given to providing additional training to department heads to ensure staff are aware of federal requirements and County procedures. View of Responsible Official: Concur
Finding 2022-001
2022-001 Suspension and Debarment Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of the Treasury Program: 21.027 COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds Criteria: Federal requirements prohibit non-federal entities from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Title 2 U.S. Code of Federal Regulations ? 180.300 describes a required verification process. Prior to entering into the transaction, one of the following must be performed: (1) checking SAM.gov exclusions, (2) collecting a certification, or (3) adding a clause or condition to the covered transaction. The suspension and debarment requirements apply to covered transaction amounts over $25,000. Condition: For two covered transactions tested, the verification for suspension or debarred vendors was not performed before entering into the covered transactions. Questioned Costs: None. Context: The County entered into a total of nine covered transactions over the $25,000 threshold for this grant. For the two vendors that were not verified, total expenditures with them for this grant during 2022 were $2,092,821 and $828,461. In addition, after this was brought to the County?s attention, the County verified that these vendors were not suspended or debarred. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Failure to verify vendors are not suspended or debarred may result in the County entering into a transaction with a vendor that is not authorized to provide goods and services to the grant. Cause: The County has procedures in place to perform verification and retain documentation, but not all department heads are aware of the procedures or federal requirements. Recommendation: We recommend the County maintain documentation to demonstrate that vendors were not debarred, suspended, or otherwise excluded from conducting business with the County; this documentation should be completed prior to entering into a covered transaction. In addition, consideration should be given to providing additional training to department heads to ensure staff are aware of federal requirements and County procedures. View of Responsible Official: Concur