Finding 947627 (2022-003)

Reporting Prior Year Finding Number: 2021-002 Repeat Finding Since: 2021 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; 2021 Pass-Through Agency: Minnesota Management and Budget Criteria: Per Office of Management and Budget (OMB) No. 0596-0220, not later than February 1st of the year after the year in which any Title III county funds were expended by a participating county, the participating county must submit a certification that the county funds expended in the applicable year, have been used as authorized under this title, including a description of the amounts expended and their use. The participating county certification also must include the amount of Title III funds not obligated by September 30 of the previous year. Condition: The County did not submit the required certification by February 1, 2023, for Title III funds expended in 2022. Questioned Costs: None. Context: The County submitted the required report in March 2023. Effect: The County did not meet the reporting requirements for the program which may affect future funding. Cause: Program personnel forgot to submit the yearly certification. Recommendation: We recommend County staff establish procedures to ensure the required yearly certification for Title III funds is submitted to meet reporting requirements. View of Responsible Official: Acknowledge