FAC Explorer

Audit 8605

FY End
2022-12-31
Total Expended
$1.32M
Findings
2
Programs
19
Organization: Lake of the Woods County (MN)
Year: 2022 Accepted: 2023-12-27
Auditor: Hoffman Philipp & Martell PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6650 2022-002 Significant Deficiency - L
583092 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $362,919 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $301,846 Yes 1
97.067 Homeland Security Grant Program $132,681 - 0
20.205 Highway Planning and Construction $129,208 - 0
93.563 Child Support Enforcement $93,573 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $86,599 - 0
97.042 Emergency Management Performance Grants $57,659 - 0
93.558 Temporary Assistance for Needy Families $40,913 - 0
93.667 Social Services Block Grant $33,543 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $32,273 - 0
93.658 Foster Care_title IV-E $24,723 - 0
97.012 Boating Safety Financial Assistance $12,801 - 0
97.005 State and Local Homeland Security National Training Program $5,075 - 0
93.590 Community-Based Child Abuse Prevention Grants $1,950 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,741 - 0
93.575 Child Care and Development Block Grant $724 - 0
93.556 Promoting Safe and Stable Families $621 - 0
93.767 Children's Health Insurance Program $465 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $146 - 0

Contacts

Name Title Type
EYBTHZLRLDC5 Lorene Hanson Auditee
2186344503 Marit Martell Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 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: Lake of the Woods County has elected to not use the 10 percent de minimus indirect cost rate.

Finding Details

Finding 2022-002
Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: Lake of the Woods County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Lake of the Woods County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in the receipt of information from the component unit resulted in late reporting. Recommendation: The annual county audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Lake of the Woods County Response: The late audit report was beyond the control of the County. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in the corrective action plan.
Finding 2022-002
Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: Lake of the Woods County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Lake of the Woods County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in the receipt of information from the component unit resulted in late reporting. Recommendation: The annual county audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Lake of the Woods County Response: The late audit report was beyond the control of the County. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in the corrective action plan.