FAC Explorer

Finding 1156651 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369009
Organization: Mahnomen County (MN)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: The County misreported 2025 expenditures as 2024 expenditures, leading to inaccuracies in financial reporting.
  • Impacted Requirements: Internal controls for accurate reporting were not effectively implemented, resulting in overstated expenditures.
  • Recommended Follow-Up: The County should establish a review process for all reports by someone other than the preparer, with documentation of the review.

Finding Text

Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Reporting Criteria Internal controls should be implemented to ensure accurate reporting. Condition The County reported 2025 expenditures as 2024 expenditures on an annual report. Questioned Costs None Context One report was submitted for the reporting of 2024 expenditures. We noted the expenditures reported did not match supporting documentation. Cause Oversight by County staff. Effect 2024 expenditures charged to the program were overstated. Repeat Finding Yes Recommendation The County should also ensure that all reports submitted should be reviewed by someone other than the preparer and this review should be documented. 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 accurate reporting. Completion Date – 9/30/2025

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 1156648 2024-002
    Material Weakness Repeat
  • 1156649 2024-002
    Material Weakness Repeat
  • 1156650 2024-002
    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