Audit 46228

Accounting Policies: NOTE 1REPORTING ENTITYThe Schedule of Expenditures of Federal Awards presents the federal award programs expended by Aitkin County. The County's reporting entity is defined in Note 1 to the financial statements.NOTE 2BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Aitkin 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) from the Office of Management and Budget (OMB). Because the schedule presents only a selected portion of the operations of Aitkin County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Aitkin County.NOTE 3SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the schedule are reported on the basis of accounting used by the individual funds of Aitkin County. Governmental funds use the modified accrual basis of accounting. Proprietary funds use the full accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Aitkin County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. NOTE 4RECONCILIATION TO SCHEDULE OF INTERGOVERNMENTAL REVENUEFederal grant revenue per Schedule of Intergovernmental Revenue $5,736,819 Grants received more than 60 days after year-end, unavailable in 2022WIC Special Supplemental Nutrition Program for Women, Infants, and Children 47,872 Maternal and Child Health Services Block Grant to the States 9,369 Crime Victim Assistance 13,792 COVID-19 John H. Chafee Foster Care Program for Successful Transition to Adulthood 158 Public Health Emergency Preparedness 15,369 Community-Based Child Abuse Prevention Grants 560 COVID-19 Immunization Cooperative Agreements 13,450 COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 3,402 Medical Assistance Program 1,755 Temporary Assistance for Needy Families 11,028 MaryLee Allen Promoting Safe and Stable Families Program 538 Special Education-Grants for Infants and Families 2,100 Stephanie Tubbs Jones Child Welfare Services Program 959 Grants unavailable in 2021, recognized as revenue in 2022WIC Special Supplemental Nutrition Program for Women, Infants, and Children (85,327)Maternal and Child Health Services Block Grant to the States (16,355)Child Abuse and Neglect State Grants (516)Public Health Emergency Preparedness (8,955)MaryLee Allen Promoting Safe and Stable Families Program (257)Temporary Assistance for Needy Families (34,146)Community-Based Child Abuse Prevention Grants (539)Stephanie Tubbs Jones Child Welfare Services Program (752)Special Education-Grants for Infants and Families (2,773)Medical Assistance Program (36,981)COVID-19 Immunization Cooperative Agreements (63,924)COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (69,251)Children's Health Insurance Program (672)Expenditures Per Schedule of Expenditures of Federal Awards $5,536,723 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.