EIN: 416005749
UEI: CLK7L6F3AM63
Audited by: CliftonLarsonAllen LLP
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 4, 2025. 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 March 4, 2026 (178 days ago).
What is a management decision? →FAC accepted this audit on September 6, 2024 — management decision was due March 6, 2025.
There was no oversight by County management of the reports being submitted by the subrecipient to the State. Questioned Costs: None noted. Context: For two of two quarterly reports and one of one annual reports tested, it was noted that there was no review by County management of the reports submitted by the subrecipient and the County received a copy of the report at the same time as the submission was completed. Cause: Insufficient management oversight. Effect: Ineligible costs could be reported. Repeat Finding: No. Recommendation: We recommend that the County reviews their policies to ensure reporting requirements are met including a review of the subrecipient reports prior to submission. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: COVID-19 Community Development Block Grants/State’s Program and Non- Entitlement Grants in Hawaii Assistance Listing Number: 14.228 Federal Award Identification Number and Year: B-20-DW-27-0001, 2023 Pass-Through Agency: Minnesota Department of Employment and Economic Development, Business and Community Development Division Pass-Through Number: B-20-DW-27-0001 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Recipients of $150,000 or more of grant funds must submit a quarterly and annual report, no later than 7 days after the end of each calendar quarter and 15 days after the fiscal year end, respectively. Quarterly and annual reports must be in accordance with reporting requirements set forth in section 15011 of the CARES Act. The Grantee will monitor the activities of the sub-recipient according to 2 CFR §200.303 and 2 CFR §200.331 as necessary to ensure that the sub-award is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the sub-award; and that sub-award performance goals are achieved. This includes reviewing financial and programmatic reports required by the pass-through entity. Condition: There was no oversight by County management of the reports being submitted by the subrecipient to the State. Questioned Costs: None noted. Context: For two of two quarterly reports and one of one annual reports tested, it was noted that there was no review by County management of the reports submitted by the subrecipient and the County received a copy of the report at the same time as the submission was completed. Cause: Insufficient management oversight. Effect: Ineligible costs could be reported. Repeat Finding: No. Recommendation: We recommend that the County reviews their policies to ensure reporting requirements are met including a review of the subrecipient reports prior to submission. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: It is recommended the County reviews their policies to ensure reporting requirements are met including a review of the subrecipient reports prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure reporting processes include review by someone other than the preparer. Name of the contact person responsible for corrective action plan: Kathleen Ryan, Chief Financial Officer. Planned completion date for corrective plan: December 31, 2024
FAC accepted this audit on September 6, 2023 — management decision was due March 6, 2024.
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
During our eligibility testing, we noted the County did not have adequate internal controls designed to ensure casefiles contained the proper documentation. Questioned costs: Unable to be determined. Context: During eligibility testing, it was noted that the County is performing no case reviews over MAXIS cases and METS cases. Cause: Lack of personnel. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2020-007. Recommendation: We recommend the County develop and implement a formal policy for documenting case file review internal control process. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴CASEFILE REVIEW - ELIGIBILITY (2021-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Numbers: 2105MN5ADM, 2105MN5MAP Award Period: Year Ended December 31, 2021 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over casefile eligibility determinations to ascertain case workers are complying with state and federal requirements. Condition: During our eligibility testing, we noted the County did not have adequate internal controls designed to ensure casefiles contained the proper documentation. Questioned costs: Unable to be determined. Context: During eligibility testing, it was noted that the County is performing no case reviews over MAXIS cases and METS cases. Cause: Lack of personnel. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2020-007. Recommendation: We recommend the County develop and implement a formal policy for documenting case file review internal control process. Views of Responsible Officials: There is no disagreement with the audit finding.
2021-005 CASEFILE REVIEW ? ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2105MN5ADM, 2105MN5MAP Award Period: Year Ended December 31, 2021 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County develop and implement a formal policy for documenting the case file review internal control process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is reviewing and ensuring that staff responsible for implementing policies and procedures are trained and providing review measures to ensure future compliance. Name of the contact person responsible for corrective action plan: Cynthia Bennett, Director of Health and Human Services Planned completion date for corrective action plan: December 31, 2022
2020-007
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
2020-006 ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Medical Assistance Program (Medicaid Cluster) CFDA Numbers: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MN5ADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2020 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria: County?s must establish and maintain effective internal control over the federal award that provides reasonable assurance that the County is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Minnesota Department of Human Services (DHS) maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. Our sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. The following exceptions were detected in our statistically valid sample of 60 cases tested: ? 3 of 60 casefiles had supporting asset documents that did not match MAXIS. ? 1 of 60 casefiles did not have documentation of citizenship. Possible Effect: Inadequate documentation or the improper input of the information into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel entering case information into MAXIS did not ensure all required information was input into MAXIS correctly or that all required information was obtained and/or retained. Repeat Finding: Yes, 2019-006. Questioned Costs: Unable to be determined. Recommendation: We recommend the County continue to perform regular internal reviews on casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of Responsible Official: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-006 ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Medical Assistance Program (Medicaid Cluster) CFDA Numbers: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MN5ADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2020 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria: County?s must establish and maintain effective internal control over the federal award that provides reasonable assurance that the County is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Minnesota Department of Human Services (DHS) maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. Our sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. The following exceptions were detected in our statistically valid sample of 60 cases tested: ? 3 of 60 casefiles had supporting asset documents that did not match MAXIS. ? 1 of 60 casefiles did not have documentation of citizenship. Possible Effect: Inadequate documentation or the improper input of the information into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel entering case information into MAXIS did not ensure all required information was input into MAXIS correctly or that all required information was obtained and/or retained. Repeat Finding: Yes, 2019-006. Questioned Costs: Unable to be determined. Recommendation: We recommend the County continue to perform regular internal reviews on casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of Responsible Official: There is no disagreement with the audit finding.
2020-006 ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MN5ADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2020 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Recommendation: We recommend the County continue to perform regular internal reviews on casefiles to determine that proper policies and procedures are being followed in eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will assess their capacity, due to their limited number of casefile workers, to review more casefiles to ensure the reoccurring problems are resolved. Name of the contact person responsible for corrective action plan: Cynthia Bennett, Director of Health and Human Services Planned completion date for corrective action plan: December 31, 2021
2019-006
2020-007 CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Medical Assistance Program (Medicaid Cluster) CFDA Numbers: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MN5ADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2020 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria: Federal guidelines require recipients of federal awards to implement internal control procedures to ensure compliance with applicable compliance requirements. Condition and Context: During eligibility testing, it was noted that the County is performing minimal case reviews over MAXIS cases and no case reviews over METS cases. Possible Effect: Corrective action, based on the periodic review, may not be corrected and an individual could receive benefits when not eligible. Cause: Lack of management oversight. Repeat Finding: Not applicable. Questioned Costs: Unable to be determined. Recommendation: We recommend the County develop and implement a formal policy for documenting case file review internal control process. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-007 CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Medical Assistance Program (Medicaid Cluster) CFDA Numbers: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MN5ADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2020 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria: Federal guidelines require recipients of federal awards to implement internal control procedures to ensure compliance with applicable compliance requirements. Condition and Context: During eligibility testing, it was noted that the County is performing minimal case reviews over MAXIS cases and no case reviews over METS cases. Possible Effect: Corrective action, based on the periodic review, may not be corrected and an individual could receive benefits when not eligible. Cause: Lack of management oversight. Repeat Finding: Not applicable. Questioned Costs: Unable to be determined. Recommendation: We recommend the County develop and implement a formal policy for documenting case file review internal control process. Views of Responsible Officials: There is no disagreement with the audit finding.
2020-007 CASEFILE REVIEW Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MN5ADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2020 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County develop and implement a formal policy for documenting the case file review internal control process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is reviewing and ensuring that staff responsible for implementing policies and procedures are trained and providing review measures to ensure future compliance. Name of the contact person responsible for corrective action plan: Cynthia Bennett, Director of Health and Human Services Planned completion date for corrective action plan: December 31, 2021
2020-008 TIMELY REPORTING Federal Agency: U.S. Department of Treasury Federal Program Titles: COVID-19 Coronavirus Relief Fund CFDA Numbers: 21.019 Pass-Through Agency: Minnesota Department of Revenue Pass-Through Numbers: SLT0016 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2020 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria: Standard internal control and compliance procedures dictate that all reports must be submitted timely. Condition and Context: During our statistically valid sample testing of reporting, it was noted that 1 out of 5 monthly reports was submitted after the 7th business day of the month which was the deadline required by the Minnesota Office of Management and Budget. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Possible Effect: A report that is not submitted timely could be refused or disqualified. Cause: Oversight by management due to it being a new grant. Repeat Finding: Not applicable. Questioned Costs: Not applicable. Recommendation: We recommend the County implement policies and procedures to ensure reports are submitted timely. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-008 TIMELY REPORTING Federal Agency: U.S. Department of Treasury Federal Program Titles: COVID-19 Coronavirus Relief Fund CFDA Numbers: 21.019 Pass-Through Agency: Minnesota Department of Revenue Pass-Through Numbers: SLT0016 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2020 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria: Standard internal control and compliance procedures dictate that all reports must be submitted timely. Condition and Context: During our statistically valid sample testing of reporting, it was noted that 1 out of 5 monthly reports was submitted after the 7th business day of the month which was the deadline required by the Minnesota Office of Management and Budget. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Possible Effect: A report that is not submitted timely could be refused or disqualified. Cause: Oversight by management due to it being a new grant. Repeat Finding: Not applicable. Questioned Costs: Not applicable. Recommendation: We recommend the County implement policies and procedures to ensure reports are submitted timely. Views of Responsible Officials: There is no disagreement with the audit finding.
2020-008 TIMELY REPORTING Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus Relief Fund CFDA Number: 21.019 Pass-Through Agency: Minnesota Department of Revenue Pass-Through Numbers: SLT0016 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend the County implement policies and procedures to ensure reports are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies and procedures to ensure reports are submitted timely for any future grants. Name of the contact person responsible for corrective action plan: Kathleen Ryan, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2021
FAC accepted this audit on September 21, 2020 — management decision was due March 21, 2021.
2019-006 ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Medical Assistance Program (Medicaid Cluster) CFDA Numbers: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 1905MN5ADM Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2019 Type of Finding: Material Weakness in Internal Control over Compliance and Compliance Criteria: County?s must establish and maintain effective internal control over the federal award that provides reasonable assurance that the County is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Minnesota Department of Human Services (DHS) maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In 2018, the County implemented a casefile review control over eligibility. Our sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. The following exceptions were detected in our statistically valid sample of 60 cases tested: ? One casefiles had supporting asset documents that did not match MAXIS. ? One casefiles had no supporting asset documents but had asset information listed in MAXIS. Possible Effect: Inadequate documentation or the improper input of the information into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel entering case information into MAXIS did not ensure all required information was input into MAXIS correctly or that all required information was obtained and/or retained. Repeat Finding: Prior year finding identified as Finding 2018-006. However, some improvements have been made and casefile review over eligibility was implemented in 2019. Questioned Costs: Unable to be determined. Recommendation: We recommend the County continue to perform regular internal reviews on casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will assess their capacity, due to their limited number of casefile workers, to review more casefiles to ensure that reoccurring problems are resolved.
Show full finding ▾Hide full finding ▴2019-006 ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Medical Assistance Program (Medicaid Cluster) CFDA Numbers: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 1905MN5ADM Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2019 Type of Finding: Material Weakness in Internal Control over Compliance and Compliance Criteria: County?s must establish and maintain effective internal control over the federal award that provides reasonable assurance that the County is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Minnesota Department of Human Services (DHS) maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In 2018, the County implemented a casefile review control over eligibility. Our sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. The following exceptions were detected in our statistically valid sample of 60 cases tested: ? One casefiles had supporting asset documents that did not match MAXIS. ? One casefiles had no supporting asset documents but had asset information listed in MAXIS. Possible Effect: Inadequate documentation or the improper input of the information into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel entering case information into MAXIS did not ensure all required information was input into MAXIS correctly or that all required information was obtained and/or retained. Repeat Finding: Prior year finding identified as Finding 2018-006. However, some improvements have been made and casefile review over eligibility was implemented in 2019. Questioned Costs: Unable to be determined. Recommendation: We recommend the County continue to perform regular internal reviews on casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will assess their capacity, due to their limited number of casefile workers, to review more casefiles to ensure that reoccurring problems are resolved.
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 1905MN5ADM Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2019 Type of Finding: Material Weakness in Internal Control over Compliance and Compliance Recommendation: We recommend the County continue to perform regular internal reviews on casefiles to determine that proper policies and procedures are being followed in eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will assess their capacity, due to their limited number of casefile workers, to review more casefiles to ensure the reoccurring problems are resolved. Name of the contact person responsible for corrective action plan: Cynthia Bennett, HHS Director Planned completion date for corrective action plan: December 31, 2020
2018-006
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
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2017-007
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GSA_MIGRATION
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
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2011-004
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2016-002
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GSA_MIGRATION
FAC accepted this audit on September 27, 2017 — management decision was due March 27, 2018.
GSA_MIGRATION
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2011-004
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