FAC Explorer

Finding 576299 (2023-013)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-09-12
Audit: 366181
Organization: Dakota County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks proper documentation for the review and approval of key financial reports related to federal funds.
  • Impacted Requirements: This violates Title 2 U.S. Code of Federal Regulations § 200.303, which mandates effective internal controls over federal awards.
  • Recommended Follow-Up: The County should improve its policies to ensure all reports are formally reviewed and that documentation of these reviews is maintained.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2305MN5MAP - 2023 Passed Through Entity: Minnesota Department of Human Services Pass Through Numbers: H55215048 Award Period: 2023 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 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. The County and the Minnesota Department of Human Services (DHS) have a contract surrounding the federal funds. This contract has several obligations and reporting requirements the County must follow. Condition: • The County was unable to provide documented formal review or approval of the LCTS Annual Spending Report. • The County was unable to provide documented formal review or approval of the quarterly cost reports. • The County was unable to provide a documented formal review process to ensure that LCTS fiscal site contacts were trained on completing cost schedules. Questioned costs: None Context: The County did not provide the documentation of the review over these requirements. Cause: The County did not maintain a record of their review process Effect: There is no way to verify the review process was completed and completed timely. Repeat finding: No Recommendation: We recommend that the County review its policies and controls to ensure there is a formally documented control to ensure all reports are reviewed and the documentation of the review is retained. Views of responsible officials: There is no disagreement with the finding.

Corrective Action Plan

U.S. Department of Health and Human Services Medical Assistance Program Assistance Listing Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: H55215048 Award Period: 2023 Recommendation: We recommend that the County review its policies and controls to ensure there is a formally documented control to ensure all reports are reviewed and the documentation of the review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will maintain a copy of the quarterly and annual cost reports that includes a written sign-off showing that the reports have been reviewed prior to the quarterly/annual deadline. Name of the contact person responsible for corrective action: Michelle Jensen, Social Services Program Operations Manager Planned completion date for corrective action plan: December 31, 2024

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 576276 2023-007
    Material Weakness Repeat
  • 576277 2023-010
    Material Weakness
  • 576278 2023-012
    Material Weakness Repeat
  • 576279 2023-014
    Significant Deficiency
  • 576280 2023-015
    Significant Deficiency
  • 576281 2023-015
    Significant Deficiency
  • 576282 2023-015
    Significant Deficiency
  • 576283 2023-015
    Significant Deficiency
  • 576284 2023-015
    Significant Deficiency
  • 576285 2023-015
    Significant Deficiency
  • 576286 2023-015
    Significant Deficiency
  • 576287 2023-015
    Significant Deficiency
  • 576288 2023-015
    Significant Deficiency
  • 576289 2023-008
    Material Weakness
  • 576290 2023-006
    Material Weakness Repeat
  • 576291 2023-006
    Material Weakness Repeat
  • 576292 2023-012
    Material Weakness Repeat
  • 576293 2023-012
    Material Weakness Repeat
  • 576294 2023-014
    Significant Deficiency
  • 576295 2023-014
    Significant Deficiency
  • 576296 2023-009
    Material Weakness
  • 576297 2023-011
    Material Weakness
  • 576298 2023-012
    Material Weakness Repeat
  • 576300 2023-014
    Significant Deficiency
  • 1152718 2023-007
    Material Weakness Repeat
  • 1152719 2023-010
    Material Weakness
  • 1152720 2023-012
    Material Weakness Repeat
  • 1152721 2023-014
    Significant Deficiency
  • 1152722 2023-015
    Significant Deficiency
  • 1152723 2023-015
    Significant Deficiency
  • 1152724 2023-015
    Significant Deficiency
  • 1152725 2023-015
    Significant Deficiency
  • 1152726 2023-015
    Significant Deficiency
  • 1152727 2023-015
    Significant Deficiency
  • 1152728 2023-015
    Significant Deficiency
  • 1152729 2023-015
    Significant Deficiency
  • 1152730 2023-015
    Significant Deficiency
  • 1152731 2023-008
    Material Weakness
  • 1152732 2023-006
    Material Weakness Repeat
  • 1152733 2023-006
    Material Weakness Repeat
  • 1152734 2023-012
    Material Weakness Repeat
  • 1152735 2023-012
    Material Weakness Repeat
  • 1152736 2023-014
    Significant Deficiency
  • 1152737 2023-014
    Significant Deficiency
  • 1152738 2023-009
    Material Weakness
  • 1152739 2023-011
    Material Weakness
  • 1152740 2023-012
    Material Weakness Repeat
  • 1152741 2023-013
    Material Weakness
  • 1152742 2023-014
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $30.70M
93.778 Medical Assistance Program $13.66M
93.563 Child Support Services $8.25M
14.218 Community Development Block Grants/entitlement Grants $4.19M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3.08M
21.023 Emergency Rental Assistance Program $2.60M
14.239 Home Investment Partnerships Program $2.54M
93.558 Temporary Assistance for Needy Families $2.49M
93.667 Social Services Block Grant $1.81M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.61M
93.658 Foster Care Title IV-E $1.31M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.19M
14.231 Emergency Solutions Grant Program $1.02M
14.267 Continuum of Care Program $802,183
93.268 Immunization Cooperative Agreements $545,515
93.575 Child Care and Development Block Grant $534,344
17.259 Wioa Youth Activities $479,727
93.069 Public Health Emergency Preparedness $306,498
93.994 Maternal and Child Health Services Block Grant to the States $301,420
97.042 Emergency Management Performance Grants $293,188
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $281,417
93.659 Adoption Assistance $178,541
17.258 Wioa Adult Program $170,598
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $138,802
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $124,678
16.922 Equitable Sharing Program $106,573
17.278 Wioa Dislocated Worker Formula Grants $106,553
10.572 Wic Farmers' Market Nutrition Program (fmnp) $100,000
93.590 Community-Based Child Abuse Prevention Grants $85,660
93.556 Marylee Allen Promoting Safe and Stable Families Program $77,320
95.001 High Intensity Drug Trafficking Areas Program $77,230
16.585 Treatment Court Discretionary Grant Program $70,426
16.575 Crime Victim Assistance $62,699
21.019 Coronavirus Relief Fund $58,008
20.205 Highway Planning and Construction $49,476
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $29,409
97.012 Boating Safety Financial Assistance $12,000
16.579 Edward Byrne Memorial Formula Grant Program $11,301
10.555 National School Lunch Program $10,683
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $5,686
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $5,068
10.553 School Breakfast Program $4,948
93.251 Early Hearing Detection and Intervention $3,300
84.181 Special Education-Grants for Infants and Families $2,100