FAC Explorer

Finding 526772 (2021-009)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2025-03-12
Audit: 345806
Organization: Kittson County (MN)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: Kittson County failed to submit the required data collection form on time, violating federal reporting rules.
  • Impacted Requirements: The County did not meet the 30-day or 9-month deadlines set by the Uniform Guidance for audit reporting.
  • Recommended Follow-Up: Ensure future audits are completed on time; the County Administrator will oversee the audit process to improve compliance.

Finding Text

Federal Program Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027) Homeland Security Grant Program (CFDA 97.067) 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 withing 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 No 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

  • 526769 2021-005
    Significant Deficiency Repeat
  • 526770 2021-006
    Material Weakness
  • 526771 2021-007
    Significant Deficiency
  • 526773 2021-009
    Significant Deficiency
  • 526774 2021-008
    Significant Deficiency Repeat
  • 526775 2021-009
    Significant Deficiency
  • 526776 2021-008
    Significant Deficiency Repeat
  • 1103211 2021-005
    Significant Deficiency Repeat
  • 1103212 2021-006
    Material Weakness
  • 1103213 2021-007
    Significant Deficiency
  • 1103214 2021-009
    Significant Deficiency
  • 1103215 2021-009
    Significant Deficiency
  • 1103216 2021-008
    Significant Deficiency Repeat
  • 1103217 2021-009
    Significant Deficiency
  • 1103218 2021-008
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $109,597
97.067 Homeland Security Grant Program $89,775
93.667 Social Services Block Grant $48,182
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $45,305
93.558 Temporary Assistance for Needy Families $38,879
93.658 Foster Care Title IV-E $31,604
93.563 Child Support Services $16,351
97.042 Emergency Management Performance Grants $14,964
21.019 Coronavirus Relief Fund $4,428
93.590 Community-Based Child Abuse Prevention Grants $2,294
93.778 Medical Assistance Program $1,558
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $930
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $384
93.767 Children's Health Insurance Program $218
93.645 Stephanie Tubbs Jones Child Welfare Services Program $209
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $95