FAC Explorer

Finding 1169024 (2024-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-01-14
Audit: 381699
Organization: Renville County (MN)
Auditor: ABDO LLP

AI Summary

  • Issue: The County submitted the 2023 audit package late, missing the deadline set by federal regulations.
  • Requirements Impacted: Compliance with 2 CFR § 200.512(a) was not met, as the submission was due within 30 days of the auditor's report or nine months post-audit period.
  • Recommended Follow-Up: Implement procedures for timely submissions, including reminders and assigning specific personnel for responsibility.

Finding Text

Late Single Audit Submission Condition: The County submitted the required 2023 reporting package and data collection form to the Federal Audit Clearinghouse after the required deadline. Criteria: 2 CFR § 200.512(a) requires that the auditee submit the data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Cause: The County’s 2023 audit was completed in July 2025 after the reporting deadline. Effect: As a result, the Board is out compliance with the statute. Recommendation: We recommend Renville County implement procedures to ensure timely submission of all future reporting packages to the FAC, including calendar reminders and assignment of submission responsibility to specific personnel. Management Response: The County acknowledges the finding. Updated Progress Since Prior Year: The 2024 submission will be completed earlier than 2023.

Corrective Action Plan

2024-007 Late Single Audit Submission CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will work with the auditors to correctly record and follow the statute. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator

Categories

Reporting

Other Findings in this Audit

  • 1169023 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $4.11M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.38M
93.778 MEDICAL ASSISTANCE PROGRAM $713,056
93.563 CHILD SUPPORT SERVICES $276,740
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $223,491
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $201,437
93.667 SOCIAL SERVICES BLOCK GRANT $100,441
97.067 HOMELAND SECURITY GRANT PROGRAM $99,416
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $88,584
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $77,946
93.658 FOSTER CARE TITLE IV-E $74,362
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $66,431
16.831 CHILDREN OF INCARCERATED PARENTS $64,001
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $56,772
16.575 CRIME VICTIM ASSISTANCE $46,875
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $44,936
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $34,158
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $24,275
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $23,997
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $5,127
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $2,571