FAC Explorer

Finding 1225252 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-07-31
Audit: 408288
Organization: Sherburne County (MN)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The County failed to distribute Local Collaborative Time Study (LCTS) funds within the required 30 days.
  • Impacted Requirements: Compliance with special provisions of the Medical Assistance Program was not met for the quarter three payment.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely payment of LCTS funds moving forward.

Finding Text

Fededral Agency: U.S Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM - 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2505MN5ADM Award Period: 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Special provisions for the program require that funds received from the state for the Local Collaborative Time Study (LCTS) be distributed within 30 days of being received by the County. Condition: The quarter three LCTS funding payment was not remitted within the 30 day window. This only applied to one of the four annual quarters. Questioned costs: None Context: Quarter three payment was received on November 13, 2025 and remitted on December 19, 2025, outside the 30 day window. Cause: The County processes did not properly ensure the timeliness of this process. Effect: The County was not in compliance with this requirement of special provisions of the program. Repeat Finding: No. Recommendation: CLA recommend that the County implement sufficient internal control procedures to ensure LCTS payments are made within 30 days of receipt. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: S2505MN5ADM - 2025 Award Period: 2025 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: CLA recommend that the County implement sufficient internal control procedures to ensure LCTS payments are made within 30 days of receipt. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Loraine Rupp, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

Categories

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 1225253 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 HIGHWAY PLANNING AND CONSTRUCTION $8.62M
93.778 GRANTS TO STATES FOR MEDICAID $3.43M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.33M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $560,194
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $426,736
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $299,449
93.658 FOSTER CARE TITLE IV-E $258,593
93.667 SOCIAL SERVICES BLOCK GRANT $248,940
93.563 CHILD SUPPORT SERVICES $213,067
16.575 CRIME VICTIM ASSISTANCE $113,279
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $100,213
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $84,764
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $78,576
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $68,233
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $66,111
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $58,283
93.276 DRUG-FREE COMMUNITIES SUPPORT PROGRAM GRANTS $46,088
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $39,009
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $38,642
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $33,927
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $32,871
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $22,121
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $10,097
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $9,975
15.657 ENDANGERED SPECIES RECOVERY IMPLEMENTATION $9,928
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $7,556
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $6,213
93.472 TITLE IV-E PREVENTION PROGRAM $5,883
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $3,450
93.251 EARLY HEARING DETECTION AND INTERVENTION $2,700
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $2,575
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $922
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $521
10.572 WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) $400
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $38