FAC Explorer

Finding 1223089 (2022-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2026-07-07
Audit: 406652
Organization: Kittson County (MN)
Auditor: BRADY MARTZ PLLC

AI Summary

  • Core Issue: Kittson County failed to submit the required data collection form to the Federal Audit Clearinghouse on time.
  • Impacted Requirements: This violation of the Uniform Guidance reporting timeline affects compliance with federal program requirements.
  • Recommended Follow-Up: Ensure future audits are completed on time, with the County Administrator overseeing the process to prevent recurrence.

Finding Text

Federal Program All federal programs. Reporting 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 Kittson County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Questioned Costs None Context The County is in violation of the reporting requirements when their audit was not completed within the required timeframe. Cause The County’s general ledger accounts were not reconciled and the County was not ready for audit. Effect The County was not in compliance with federal reporting requirements. Repeat Finding Yes. Prior year audit finding 2021-009. Recommendation The annual County audit should be completed within the timeframe allowed by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions The County Administrator 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 our corrective action plan.

Corrective Action Plan

Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County Administrator will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis. Completion Date – Immediately

Categories

Reporting

Other Findings in this Audit

  • 1223066 2022-004
    Material Weakness Repeat
  • 1223067 2022-005
    Material Weakness Repeat
  • 1223068 2022-005
    Material Weakness Repeat
  • 1223069 2022-006
    Material Weakness Repeat
  • 1223070 2022-007
    Material Weakness Repeat
  • 1223071 2022-007
    Material Weakness Repeat
  • 1223072 2022-007
    Material Weakness Repeat
  • 1223073 2022-007
    Material Weakness Repeat
  • 1223074 2022-007
    Material Weakness Repeat
  • 1223075 2022-007
    Material Weakness Repeat
  • 1223076 2022-007
    Material Weakness Repeat
  • 1223077 2022-007
    Material Weakness Repeat
  • 1223078 2022-007
    Material Weakness Repeat
  • 1223079 2022-007
    Material Weakness Repeat
  • 1223080 2022-007
    Material Weakness Repeat
  • 1223081 2022-007
    Material Weakness Repeat
  • 1223082 2022-007
    Material Weakness Repeat
  • 1223083 2022-007
    Material Weakness Repeat
  • 1223084 2022-007
    Material Weakness Repeat
  • 1223085 2022-007
    Material Weakness Repeat
  • 1223086 2022-007
    Material Weakness Repeat
  • 1223087 2022-007
    Material Weakness Repeat
  • 1223088 2022-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $504,866
20.205 HIGHWAY PLANNING AND CONSTRUCTION $144,094
97.067 HOMELAND SECURITY GRANT PROGRAM $96,600
93.667 SOCIAL SERVICES BLOCK GRANT $48,287
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $47,264
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $29,771
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $18,554
93.658 FOSTER CARE TITLE IV-E $13,592
93.563 CHILD SUPPORT SERVICES $9,120
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $2,398
93.778 GRANTS TO STATES FOR MEDICAID $1,999
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $1,447
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $1,066
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $486
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $250
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $79