FAC Explorer

Finding 541799 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-03-31
Audit: 350710
Organization: Lake County (MN)
Auditor: Office of the State Auditor

AI Summary

  • Core Issue: The County spent Title III funds before the required 45-day public comment period.
  • Impacted Requirements: Violated federal regulations regarding internal controls and public comment periods for fund usage.
  • Recommended Follow-Up: Implement procedures to ensure compliance with public comment periods before fund expenditure.

Finding Text

2023-003 Special Tests and Provisions Prior Year Finding Number: N/A Year of Finding Origination: 2023 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Agriculture Program: 10.665 Schools and Roads – Grants to States Award Number and Year: P.L. 117-58; 2023 Pass-Through Agency: Minnesota Management and Budget Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Title 16 United States Code § 7142 states that a participating county can use Title III funds only after a 45-day public comment period. Condition: The County expended fiscal year 2019 Title III funds in May 2023, prior to the 45-day public comment period. Questioned Costs: None. Context: The 45-day public comment period for fiscal year 2019 Title III funds was from October 27, 2023, to December 11, 2023. Effect: Failing to follow program requirements could result in inappropriately expending funds and affect future funding. Cause: New County personnel were unaware of these requirements. Recommendation: We recommend County staff establish procedures to ensure Title III funds are not expended prior to the required public comment period. View of Responsible Official: Concur

Corrective Action Plan

Finding Number: 2023-003 Finding Title: Special Tests and Provisions Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Title III funds will be reviewed annually to ensure funds are not expended prior to the required 45-day comment period. Anticipated Completion Date: 12-31-2025

Categories

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

Other Findings in this Audit

  • 541800 2023-004
    Significant Deficiency
  • 541801 2023-005
    Significant Deficiency
  • 541802 2023-004
    Significant Deficiency
  • 541803 2023-005
    Significant Deficiency
  • 1118241 2023-003
    Significant Deficiency
  • 1118242 2023-004
    Significant Deficiency
  • 1118243 2023-005
    Significant Deficiency
  • 1118244 2023-004
    Significant Deficiency
  • 1118245 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.665 Schools and Roads - Grants to States $2.67M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $202,511
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $131,182
97.067 Homeland Security Grant Program $124,167
93.667 Social Services Block Grant $84,678
93.563 Child Support Services $66,899
93.558 Temporary Assistance for Needy Families $59,002
20.219 Recreational Trails Program $56,772
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $53,830
93.658 Foster Care Title IV-E $43,300
10.697 State & Private Forestry Hazardous Fuel Reduction Program $39,962
16.575 Crime Victim Assistance $22,230
97.042 Emergency Management Performance Grants $21,476
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $20,412
93.069 Public Health Emergency Preparedness $19,451
93.959 Block Grants for Prevention and Treatment of Substance Abuse $16,044
93.994 Maternal and Child Health Services Block Grant to the States $14,496
10.U01 U.s. Forest Service Cooperative Agreement $13,500
93.354 Covid-19- Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $13,133
93.323 Covid-19-Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $10,476
10.664 Cooperative Forestry Assistance $10,128
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $4,750
11.419 Coastal Zone Management Administration Awards $3,546
97.012 Boating Safety Financial Assistance $3,500
93.590 Community-Based Child Abuse Prevention Grants $2,614
93.575 Child Care and Development Block Grant $2,300
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,901
93.778 Medical Assistance Program $1,585
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,391
93.556 Marylee Allen Promoting Safe and Stable Families Program $877
93.767 Children's Health Insurance Program $556
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $525
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $442
10.572 Wic Farmers' Market Nutrition Program (fmnp) $198
10.698 State & Private Forestry Cooperative Fire Assistance $-47,816