FAC Explorer

Finding 979908 (2023-010)

Significant Deficiency Repeat Finding
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310545
Organization: Crow Wing County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to keep records verifying that vendors were checked for suspension or debarment before transactions.
  • Impacted Requirements: This violates the compliance requirement under Uniform Guidance 2 CFR 180.300.
  • Recommended Follow-Up: The County should update policies to ensure all suspension and debarment checks are documented and completed.

Finding Text

Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN101S2520, 232MN127Q7503, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN101S2520, 232MN127Q7503 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 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 check for federally suspended or debarred vendors prior to entering into a covered transaction. Condition: The County did not retain documentation that the verification of suspended and debarred vendors was completed. Questioned Costs: Unknown. Context: For one of one transaction tested for suspension and debarment, the County did not retain documentation that the procedures were done. Cause: Management oversight. Effect: County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: Prior year finding identified as Finding 2022-004 (procurement portion resolved). Recommendation: We recommend the County align their county-wide policies to address any necessary modifications to ensure all suspension and debarment requirements are met. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

  • 403466 2023-010
    Significant Deficiency Repeat
  • 403467 2023-010
    Significant Deficiency Repeat
  • 403468 2023-010
    Significant Deficiency Repeat
  • 403469 2023-011
    Significant Deficiency Repeat
  • 403470 2023-011
    Significant Deficiency Repeat
  • 403471 2023-011
    Significant Deficiency Repeat
  • 403472 2023-003
    Material Weakness
  • 403473 2023-004
    Material Weakness
  • 403474 2023-007
    Significant Deficiency Repeat
  • 403475 2023-008
    Significant Deficiency
  • 403476 2023-009
    Significant Deficiency
  • 403477 2023-002
    Material Weakness
  • 403478 2023-005
    Material Weakness
  • 403479 2023-006
    Material Weakness
  • 403480 2023-012
    Significant Deficiency
  • 403481 2023-002
    Material Weakness
  • 403482 2023-005
    Material Weakness
  • 403483 2023-006
    Material Weakness
  • 403484 2023-012
    Significant Deficiency
  • 979909 2023-010
    Significant Deficiency Repeat
  • 979910 2023-010
    Significant Deficiency Repeat
  • 979911 2023-011
    Significant Deficiency Repeat
  • 979912 2023-011
    Significant Deficiency Repeat
  • 979913 2023-011
    Significant Deficiency Repeat
  • 979914 2023-003
    Material Weakness
  • 979915 2023-004
    Material Weakness
  • 979916 2023-007
    Significant Deficiency Repeat
  • 979917 2023-008
    Significant Deficiency
  • 979918 2023-009
    Significant Deficiency
  • 979919 2023-002
    Material Weakness
  • 979920 2023-005
    Material Weakness
  • 979921 2023-006
    Material Weakness
  • 979922 2023-012
    Significant Deficiency
  • 979923 2023-002
    Material Weakness
  • 979924 2023-005
    Material Weakness
  • 979925 2023-006
    Material Weakness
  • 979926 2023-012
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $5.00M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.44M
93.558 Temporary Assistance for Needy Families $685,770
93.658 Foster Care_title IV-E $629,784
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $370,638
93.667 Social Services Block Grant $346,724
93.563 Child Support Enforcement $259,199
21.032 Local Assistance and Tribal Consistency Fund $100,000
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $98,056
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $79,064
20.205 Highway Planning and Construction $70,152
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $67,783
16.575 Crime Victim Assistance $67,467
93.994 Maternal and Child Health Services Block Grant to the States $65,532
93.958 Block Grants for Community Mental Health Services $57,224
93.069 Public Health Emergency Preparedness $55,522
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $51,481
97.042 Emergency Management Performance Grants $46,118
93.575 Child Care and Development Block Grant $37,004
93.778 Medical Assistance Program $33,733
97.012 Boating Safety Financial Assistance $28,118
93.590 Community-Based Child Abuse Prevention Grants $25,081
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $16,830
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $12,633
93.959 Block Grants for Prevention and Treatment of Substance Abuse $11,936
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,956
93.556 Promoting Safe and Stable Families $4,387
93.767 Children's Health Insurance Program $3,216
93.747 Elder Abuse Prevention Interventions Program $2,855
93.566 Refugee and Entrant Assistance_state Administered Programs $2,680
16.710 Public Safety Partnership and Community Policing Grants $2,103
93.251 Early Hearing Detection and Intervention $1,250
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $225