EIN: 410706171
UEI: H2SQFQ8H4AV1
Audited by: Eide Bailly LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 12, 2026 (18 days ago).
What is a management decision? →Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper allocation of employees’ pay to grants in a timely manner in accordance with their established policy, however, during the year for one pay period tested, an error was identified in the process but was not fully corrected. Cause: Goodwill-Easter Seals Minnesota has a process for allocating employee wages based on hours worked. The controls in place did not operate as designed and failed to fully correct an error in the allocation of employee pay to the grant. Effect: One employee had some of their pay allocated improperly and not in accordance with the policy established. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of eight pay periods out of 26 were selected for testing which accounted for $383,866 of $2,284,613 of federal program expenditures. Repeat Finding from Prior Year: Yes Recommendation: We recommend that management develop a more extensive review over payroll allocation to ensure pay is properly allocated to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Temporary Assistance for Needy Families, Passed through Ramsey County, Federal Financial Assistance Listing 93.558, FAST X award 2201MNTANF for the year ending 12/31/2024 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Goodwill-Easter Seals Minnesota’s internal control structure should be designed to properly follow the allocation policy for employees’ pay to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Condition: Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper allocation of employees’ pay to grants in a timely manner in accordance with their established policy, however, during the year for one pay period tested, an error was identified in the process but was not fully corrected. Cause: Goodwill-Easter Seals Minnesota has a process for allocating employee wages based on hours worked. The controls in place did not operate as designed and failed to fully correct an error in the allocation of employee pay to the grant. Effect: One employee had some of their pay allocated improperly and not in accordance with the policy established. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of eight pay periods out of 26 were selected for testing which accounted for $383,866 of $2,284,613 of federal program expenditures. Repeat Finding from Prior Year: Yes Recommendation: We recommend that management develop a more extensive review over payroll allocation to ensure pay is properly allocated to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Views of Responsible Officials: Management agrees with this finding.
Finding 2025-001 Federal Agency Name: Department of Health and Human Services Pass-Through Entity: Ramsey County Assistance Listing Number: 93.558 Program Name: Temporary Assistance for Needy Families Finding Summary: Goodwill-Easter Seals Minnesota has a process for allocating employee wages based on hours worked. The controls in place did not operate as designed and failed to fully correct an error in the allocation of employee pay to the grant. Corrective Action Plan: Since the audit, the payroll team has spot-checked records to ensure employees are paid accurately (regular or overtime) when retroactive corrections are made to time submissions. In addition, the payroll supervisor will provide training during the week of January 5, 2025, to ensure future retroactive corrections are accurate and the team is auditing regularly for accuracy. Responsible Individuals: Milissa Orchard, Director of HR Operations Anticipated Completion Date: Completed
2024-002
Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper allocation of employees’ pay to grants in a timely manner in accordance with their established policy, however, during the year for five pay periods tested, Goodwill-Easter Seals Minnesota failed to identify that one employee’s timecard had incorrectly allocated time to a grant that ended. However, the time was corrected before submission to the grant, but it was not changed on the timecard. Cause: Goodwill-Easter Seals Minnesota has a process for approving timecards which include program codes for allocation to awards. The controls in place did not operate as designed and failed to fully correct an error in five timecards of an employee’s pay to the grant. Effect: One employee had the incorrect program code listed on the approved timecard for five pay periods tested. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of eight pay periods out of 26 were selected for testing which accounted for $383,866 of $2,284,613 of federal program expenditures. Repeat Finding from Prior Year: Yes Recommendation: We recommend that management develop a more extensive review over timecards to ensure pay is properly allocated to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Temporary Assistance for Needy Families, Passed through Ramsey County, Federal Financial Assistance Listing 93.558, MFIP award 2201MNTANF for the year ending 12/31/2025 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Goodwill-Easter Seals Minnesota’s internal control structure should be designed to properly follow the allocation policy for employees’ pay to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Condition: Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper allocation of employees’ pay to grants in a timely manner in accordance with their established policy, however, during the year for five pay periods tested, Goodwill-Easter Seals Minnesota failed to identify that one employee’s timecard had incorrectly allocated time to a grant that ended. However, the time was corrected before submission to the grant, but it was not changed on the timecard. Cause: Goodwill-Easter Seals Minnesota has a process for approving timecards which include program codes for allocation to awards. The controls in place did not operate as designed and failed to fully correct an error in five timecards of an employee’s pay to the grant. Effect: One employee had the incorrect program code listed on the approved timecard for five pay periods tested. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of eight pay periods out of 26 were selected for testing which accounted for $383,866 of $2,284,613 of federal program expenditures. Repeat Finding from Prior Year: Yes Recommendation: We recommend that management develop a more extensive review over timecards to ensure pay is properly allocated to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Views of Responsible Officials: Management agrees with this finding.
Finding 2025-002 Federal Agency Name: Department of Health and Human Services Pass-Through Entity: Ramsey County Assistance Listing Number: 93.558 Program Name: Temporary Assistance for Needy Families Finding Summary: Goodwill-Easter Seals Minnesota has a process for approving timecards which include program codes for allocation to awards. The controls in place did not operate as designed and failed to fully correct an error in five timecards of an employee’s pay to the grant. Corrective Action Plan: The time and attendance software used during this audit’s timeframe required a manual process for access to those who split their time between grants. This process required additional steps after notifying finance when a grant is added or has ended. Since the audit timeframe, GESMN has implemented a new time and attendance system which does not require this manual process, removing the potential for human error. Responsible Individuals: Milissa Orchard, Director of HR Operations Anticipated Completion Date: Completed
2024-002
FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper allocation of employees pay to grants in a timely manner in accordance with their established policy, however, during the year for two pay periods tested, it did not identify errors in the process. Cause: Goodwill-Easter Seals Minnesota has a process for allocating employee wages based on hours worked. The controls in place did not operate as designed and failed to detect errors in the allocation of employee pay to the grants. Effect: Employees had some of their pay allocated improperly and not in accordance with the policy established. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of seven pay periods out of 26 were selected for testing which accounted for $1,458,797 of $2,490,122 of federal program expenditures. Repeat Finding from Prior Year: No Recommendation: We recommend that management develop a more extensive review over payroll allocation to ensure pay is properly allocated to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Temporary Assistance for Needy Families, 93.558, Affects awards FAST X for the year ending 12/31/2024 and Benefits Cliff for the year ending 12/31/2024 under assistance listing 93.558 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Goodwill-Easter Seals Minnesota’s internal control structure should be designed to properly follow the allocation policy for employees’ pay to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Condition: Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper allocation of employees pay to grants in a timely manner in accordance with their established policy, however, during the year for two pay periods tested, it did not identify errors in the process. Cause: Goodwill-Easter Seals Minnesota has a process for allocating employee wages based on hours worked. The controls in place did not operate as designed and failed to detect errors in the allocation of employee pay to the grants. Effect: Employees had some of their pay allocated improperly and not in accordance with the policy established. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of seven pay periods out of 26 were selected for testing which accounted for $1,458,797 of $2,490,122 of federal program expenditures. Repeat Finding from Prior Year: No Recommendation: We recommend that management develop a more extensive review over payroll allocation to ensure pay is properly allocated to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Views of Responsible Officials: Management agrees with this finding.
Corrective Action Plan: In this case, the correct information is being captured in UKG, the system of record, but the data was recorded incorrectly in the general ledger. The error occurred while trying to correct the general ledger coding error and inadvertently removed the dollars from the incorrect employee. rather than the employee where the error occurred. There already is a review process for journal entries before posting but they missed this mistake. We will review journal entries more closely moving forward. Responsible Individuals: André Prahl, Director of Finance Anticipated Completion Date: December 3, 2024
FAC accepted this audit on January 16, 2024 — management decision was due July 16, 2024.
There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing. Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented. Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program. Repeat Finding from Prior Year: No Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Temporary Assistance for Needy Families, 93.558 Reporting Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing. Cause: Goodwill-Easter Seals Minnesota has a review process in place but was not formally documented. Effect: Failure to perform an independent review of reporting could result in a reasonable possibility that Goodwill-Easter Seals Minnesota would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: Six programmatic reporting submissions out of eighteen total reports were selected for testing the program. Repeat Finding from Prior Year: No Recommendation: We recommend that management develop a formal documented review over reporting and that documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-001 Federal Agency Name: Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing. Responsible Individuals: Accounting Operations Manager, Kashif Zia and Sr. Director Services and Programs, Keith Brooks. Corrective Action Plan: Management has implemented a formal process for reviewing and approving all required reporting. Anticipated Completion Date: Completed January 2024.
FAC accepted this audit on December 20, 2022 — management decision was due June 20, 2023.
Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper allocation of employees pay to grants in a timely manner in accordance with their established policy, but the controls did not operate as designed. Cause: Goodwill-Easter Seals Minnesota has a process for allocating employee wages based on hours worked; however, during the year for multiple pay periods, it did not follow this process. The controls in place did not operate as designed and failed to detect errors in the allocation of employee pay to the grants. Effect: Employees had some of their pay allocated improperly and not in accordance with the policy established. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of four pay periods out of 26 were selected for testing where 100% of the employees with time allocated to the grant was recalculated. Three of the four pay periods tested had some payroll expenses allocated or calculated improperly for at least one individual with time allocated to the grant. Repeat Finding from Prior Year: No Recommendation: We recommend that management develop a more extensive review over timesheet allocation to ensure pay is properly allocated to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Department of Health and Human Services Temporary Assistance for Needy Families, 93.558 Allowable Activities and Costs Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 93.558 on the Consolidated Schedule of Expenditures of Federal Awards Criteria: Goodwill-Easter Seals Minnesota?s internal control structure should be designed to properly follow the allocation policy for employees? pay to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Condition: Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper allocation of employees pay to grants in a timely manner in accordance with their established policy, but the controls did not operate as designed. Cause: Goodwill-Easter Seals Minnesota has a process for allocating employee wages based on hours worked; however, during the year for multiple pay periods, it did not follow this process. The controls in place did not operate as designed and failed to detect errors in the allocation of employee pay to the grants. Effect: Employees had some of their pay allocated improperly and not in accordance with the policy established. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of four pay periods out of 26 were selected for testing where 100% of the employees with time allocated to the grant was recalculated. Three of the four pay periods tested had some payroll expenses allocated or calculated improperly for at least one individual with time allocated to the grant. Repeat Finding from Prior Year: No Recommendation: We recommend that management develop a more extensive review over timesheet allocation to ensure pay is properly allocated to each grant in accordance with the policy established by Goodwill-Easter Seals Minnesota. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: Federally funded employees had some of their pay allocated improperly, within UKG, and not in accordance with the policy established. This was not a deficiency in time and effort reporting. Responsible Individuals: Grant Accountants ? (Wendy DeWell, Tiffany Husbands, Lori Hall), Payroll Department and HR. Corrective Action Plan: The Federal employee?s allocation issue has been identified and systems are in place to avoid this occurrence in the future. Anticipated Completion Date: This was corrected in August 2022, when system updates were put in place.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper reporting of participants in accordance with their established policy, but the controls did not operate as designed. Cause: The controls in place did not operate as designed and failed to detect an error in the amounts reported for the number of participants for certain activities. Effect: The error was found in 3 of the 4 reports tested and in 3 out of 33 reporting metrics. It led to an incorrect number of participants being reported to Ramsey County. Questioned Costs: N/A Context/Sampling: A nonstatistical sample of 4 reports out of 12 were selected for testing. The lines for testing were determined using auditor judgement and consideration of program materiality. Repeat Finding from Prior Years: No Recommendation: More extensive review over report submissions to ensure amounts reported are accurate and agree to internal records. Views of Responsible Officials: Management is in agreement with this finding.
Show full finding ▾Hide full finding ▴2021-001 Department of Health and Human Services and Passed Through Ramsey County Workforce Solutions Program, Federal Financial Assistance Listing/CFDA # 21.019 Coronavirus Relief Fund Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Controls Over Compliance and Noncompliance Criteria: The internal control structure should be designed to properly calculate and report each line item in their advance requests in accordance with the policy established. Condition: Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper reporting of participants in accordance with their established policy, but the controls did not operate as designed. Cause: The controls in place did not operate as designed and failed to detect an error in the amounts reported for the number of participants for certain activities. Effect: The error was found in 3 of the 4 reports tested and in 3 out of 33 reporting metrics. It led to an incorrect number of participants being reported to Ramsey County. Questioned Costs: N/A Context/Sampling: A nonstatistical sample of 4 reports out of 12 were selected for testing. The lines for testing were determined using auditor judgement and consideration of program materiality. Repeat Finding from Prior Years: No Recommendation: More extensive review over report submissions to ensure amounts reported are accurate and agree to internal records. Views of Responsible Officials: Management is in agreement with this finding.
Single Audit Finding 2021-001 Federal Agency Name: Department of Health and Human Services Passed Through Ramsey County Workforce Solutions Program Program Name: Coronavirus Relief Fund CFDA #21.019 Finding Summary: Goodwill-Easter Seals Minnesota has an internal control system designed to detect or prevent improper reporting of participants in accordance with their established policy, but the controls did not operate as designed. Responsible Individuals: Jeff Uecker, Chief Financial Officer Corrective Action Plan: All program reports that include information of a quantitative nature related to participants will be reviewed and approved by both Services and Programs as well as Finance for accuracy prior to submission to the requesting funder. In addition, each quarter an internal audit will be performed to ensure the internal control is operating as designed. Anticipated Completion Date: Quarter 2 fiscal year 2022 (beginning January 1, 2022) and future quarters.
FAC accepted this audit on January 5, 2021 — management decision was due July 5, 2021.
FAC accepted this audit on January 6, 2020 — management decision was due July 6, 2020.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on December 19, 2017 — management decision was due June 19, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Minnesota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
