FAC Explorer

Finding 52313 (2022-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2022
Accepted
2023-07-10
Audit: 43006
Organization: Wright County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to retain necessary documentation for the procurement method used, specifically for noncompetitive proposals.
  • Impacted Requirements: This finding relates to compliance with procurement regulations under Uniform Guidance 2 CFR 200.318.
  • Recommended Follow-Up: The County should adhere to its procurement policies and ensure all documentation is properly retained for future contracts.

Finding Text

Federal Agency: U.S. Department of Agriculture Federal Program Title: State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 10.561 Federal Award Identification and Year: 232MN101S2514, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514 Compliance Requirement Affected: Procurement Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 180.300, the County must comply with procurement requirements in accordance with Uniform Guidance 2 CFR 200.318. Condition: Support for the procurement method used by the County was not retained. Questioned Costs: None. Context: For one of one procurement transactions tested, support for the use of noncompetitive proposals method was not retained. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: The County policy was not followed before entering into a new contract in 2022 with the vendor since it was done during the previous contract. Effect: The County could be overpaying for the transaction if not properly procured. Repeat Finding: No. Recommendation: We recommend the County ensure they follow their countywide policies regarding federal procurement and retain documentation. Views of responsible officials: There is no disagreement with the audit finding

Corrective Action Plan

2022-002 PROCUREMENT ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: It is recommended the County ensure they follow their countywide policies regarding federal procurement and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure they follow their federal procurement policy for purchases. Name of the contact person responsible for corrective action plan: Lindsey Meyer, Finance Director Planned completion date for corrective action plan: December 31, 2023

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 628755 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $2.50M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $2.29M
93.563 Child Support Enforcement $1.64M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $703,686
93.558 Temporary Assistance for Needy Families $622,100
93.658 Foster Care - Title IV-E $547,976
93.667 Social Services Block Grant $464,514
93.268 Covid-19 Immunization Cooperative Agreements $134,724
93.276 Drug-Free Communities Support Program Grants $100,116
93.069 Public Health Emergency Preparedness $98,995
93.674 Covid-19 John H. Chafee Foster Care Program for Successful Transition to Adulthood $91,052
93.994 Maternal and Child Health Services Block Grant to the States $84,677
16.585 Drug Court Discretionary Grant Program $74,994
93.674 John H. Chafee Foster Care Program for Successful Transition to Adultho $69,214
97.042 Emergency Management Performance Grants $61,521
90.404 Covid-19 2018 Hava Election Security Grants $53,386
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $51,017
93.778 Medical Assistance Program (part of Medicaid Cluster) $50,596
21.032 Local Assistance and Tribal Consistency Fund $50,000
93.575 Child Care and Development Block Grant $42,595
93.669 Child Abuse and Neglect State Grants $26,032
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $24,144
93.590 Community-Based Child Abuse Prevention Grants $22,948
93.645 Stephanie Tubbs Jones Child Welfare Services Program $20,030
93.556 Marylee Allen Promoting Safe and Stable Families Program $15,328
93.958 Block Grants for Community Mental Health Services $12,500
93.959 Block Grants for Prevention and Treatment of Substance Abuse $12,500
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $12,065
20.615 E-911 Grant Program $11,211
20.616 National Priority Safety Programs $11,059
15.659 National Wildlife Refuge Fund $10,405
20.600 State and Community Highway Safety $8,530
97.012 Boating Safety Financial Assistance $8,500
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $3,400
16.606 State Criminal Alien Assistance Program $3,189
84.181 Special Education - Grants for Infants and Families $2,100
93.251 Early Hearing Detection and Intervention $150
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $75