Finding 1156650 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369009
Organization: Mahnomen County (MN)

AI Summary

  • Core Issue: The County did not submit payroll weekly or obtain necessary certifications from the contractor.
  • Impacted Requirements: This violates federal standards for construction contracts under program AL 20.205.
  • Recommended Follow-Up: The County should establish procedures to ensure compliance with federal wage standards.

Finding Text

Federal Program Highway Planning and Construction (AL 20.205) Special Test and Provisions Criteria UG states that in construction contracts, included is a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed. Furthermore, for a payroll to be certified, this is signed off by a representative of the contractor. Condition We noted a payroll was not submitted weekly. Also, this payroll was not certified by the contractor. Questioned Costs None Context The County was not in compliance with federal standards. Cause Oversight by County staff. Effect County failed to obtain wage certification and was not in compliance with federal requirements. Repeat Finding No Recommendation The County should implement procedures to ensure that federal wage standards are followed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.

Corrective Action Plan

Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will implement procedures to ensure that federal wage rate standards are followed for federal grant purchases. Completion Date – 9/30/2025

Categories

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 1156648 2024-002
    Material Weakness Repeat
  • 1156649 2024-002
    Material Weakness Repeat
  • 1156651 2024-003
    Material Weakness Repeat
  • 1156652 2024-004
    Material Weakness Repeat
  • 1156653 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $253,514
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $142,543
93.563 Child Support Services $112,746
93.558 Temporary Assistance for Needy Families $84,167
93.667 Social Services Block Grant $77,766
20.219 Recreational Trails Program $55,899
21.027 Coronavirus State and Local Fiscal Recovery Funds $42,520
93.658 Foster Care Title IV-E $41,862
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $25,650
97.042 Emergency Management Performance Grants $20,054
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16,363
16.710 Public Safety Partnership and Community Policing Grants $3,909
93.590 Community-Based Child Abuse Prevention Grants $2,044
93.556 Marylee Allen Promoting Safe and Stable Families Program $1,610
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,031
97.012 Boating Safety Financial Assistance $950
93.645 Stephanie Tubbs Jones Child Welfare Services Program $787
93.778 Medical Assistance Program $391
93.767 Children's Health Insurance Program $224
93.575 Child Care and Development Block Grant $143