FAC Explorer

Audit 46058

FY End
2022-12-31
Total Expended
$5.49M
Findings
0
Programs
31
Organization: Pine County (MN)
Year: 2022 Accepted: 2023-09-27
Auditor: Office of the State Auditor

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.61M Yes 0
93.563 Child Support Enforcement $692,142 Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $335,807 - 0
93.558 Temporary Assistance for Needy Families $330,711 - 0
93.658 Foster Care_title IV-E $225,167 - 0
93.667 Social Services Block Grant $199,541 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $152,461 - 0
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $140,078 - 0
93.268 Covid-19 - Immunization Cooperative Agreements $98,842 - 0
16.575 Crime Victim Assistance $67,399 - 0
14.228 Covid-19 - Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $65,151 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $61,093 - 0
93.994 Maternal and Child Health Services Block Grant to the States $45,600 - 0
93.069 Public Health Emergency Preparedness $37,445 - 0
90.404 Covid-19 - 2018 Hava Election Security Grants $26,597 - 0
97.042 Emergency Management Performance Grants $26,569 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $24,843 - 0
93.778 Medical Assistance Program $18,659 - 0
93.590 Community-Based Child Abuse Prevention Grants $14,131 - 0
93.674 Covid-19 - John H. Chafee Foster Care Program for Successful Transition to Adulthood $13,862 - 0
20.615 E-911 Grant Program $11,240 - 0
97.012 Boating Safety Financial Assistance $9,794 - 0
93.575 Child Care and Development Block Grant $9,748 - 0
93.669 Child Abuse and Neglect State Grants $4,041 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $3,315 - 0
93.556 Promoting Safe and Stable Families $2,846 - 0
93.767 Children's Health Insurance Program $1,581 - 0
84.181 Special Education-Grants for Infants and Families $1,179 - 0
93.251 Early Hearing Detection and Intervention $1,125 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $721 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $479 - 0

Contacts

Name Title Type
EBKNTEMJPLD6 Kelly Schroeder Auditee
3205911668 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 Pine 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 Pine 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 Pine County, it is not intended to and does not present the financial position or changes in net position of Pine County.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, 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$ 5,442,861Grants received more than 90 days after year-end, unavailable in 2022COVID-19 Community Development Block Grants/Statess Program and Non-Entitlement Grants in Hawaii (AL No. 14.228)13,741Edward Byrne Memorial Justice Assistance Grant Program (AL No. 16.738)16,738Foster Care Title IV-E (AL No. 93.658)1,848Emergency Management Performance Grants (AL No. 97.042)48,352COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (AL No. 93.323)6,343Unavailable in 2021, recognized as revenue in 2022Emergency Management Performance Grants (AL No. 97.042)(43,550)Expenditures per Schedule of Expenditures of Federal Awards$ 5,486,333