EIN: 416005768
UEI: YHGENJ4C3VZ4
Audited by: CliftonLarsonAllen LLP
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 22, 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 January 22, 2027 (139 days from today).
What is a management decision? →During our testing, we noted the County had a casefile that had listed citizenship verification as “No” within the system which would indicate that no citizenship had been verified. Note that although citizenship had been verified and a copy of the verification was retained, it was not properly completed within the Maxis system. Questioned costs: None Context: During our testing, it was noted that 1 of 40 tested did not have proper eligibility verification documentation within the Maxis system. Cause: The County’s controls were not sufficient to ensure that verification was properly updated within the Maxis system. Effect: The documentation within the maxis system does not accurately reflect the eligibility verification that has been performed. Repeat Finding: No Recommendation: We recommend the County design controls to ensure an adequate review process is in place to ensure all verification procedures are accurately documented. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM - 2025 Pass-Through Agency: Minnesota Department of Human Services Award Period: January 1, 2025, through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance 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. In the guidance from the State of Minnesota provided the County must maintain controls over eligibility verification requirements. Condition: During our testing, we noted the County had a casefile that had listed citizenship verification as “No” within the system which would indicate that no citizenship had been verified. Note that although citizenship had been verified and a copy of the verification was retained, it was not properly completed within the Maxis system. Questioned costs: None Context: During our testing, it was noted that 1 of 40 tested did not have proper eligibility verification documentation within the Maxis system. Cause: The County’s controls were not sufficient to ensure that verification was properly updated within the Maxis system. Effect: The documentation within the maxis system does not accurately reflect the eligibility verification that has been performed. Repeat Finding: No Recommendation: We recommend the County design controls to ensure an adequate review process is in place to ensure all verification procedures are accurately documented. Views of responsible officials: There is no disagreement with the audit finding.
Medical Assistance – Assistance Listing No. 93.778 Type of Finding: Significant Deficiency Recommendation: We recommend the County design controls to ensure an adequate review process is in place to ensure all verification procedures are accurately documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will work with program managers to improve eligibility verification documentation. Name of the contact person responsible for corrective action: Heather Goodwin Planned completion date for corrective action plan: December 31, 2026
FAC accepted this audit on July 21, 2025 — management decision was due January 21, 2026.
FAC accepted this audit on July 12, 2024 — management decision was due January 12, 2025.
FAC accepted this audit on July 26, 2023 — management decision was due January 26, 2024.
During our testing of random moment studies, we identified an individual reported on the second quarter time study report was terminated on March 11th, 2022, the report was certified March 30th, 2022. The Health and Human Services department was not notified of the individual?s termination until April 1st, 2022. Questioned Costs: None Context: Out of the individuals selected for time study testing it was noted that one was incorrectly included on the random moment study report for quarter two. Cause: The Health and Human Services department was unaware of the individual?s termination until after the certification of the report. Effect: The County was not in compliance with time and effort documentation requirements of the Uniform Guidance. Repeat Finding: No Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments. Views of responsible officials: There is no disagreement with the finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2205MN5ADM Award Period: Fiscal year 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance; Other Matter Criteria or specific requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-Federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, (iv) Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; (v) Comply with the established accounting policies and practices of the non-Federal entity (See paragraph (h)(1)(ii) above for treatment of incidental work for IHEs.); and (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. (viii) Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity (as defined by the non-Federal entity's written policies) are identified and entered into the records in a timely manner. Short term (such as one or two months) fluctuation between workload categories need not be considered as long as the distribution of salaries and wages is reasonable over the longer term; and (C) The non-Federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal awards based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. Condition: During our testing of random moment studies, we identified an individual reported on the second quarter time study report was terminated on March 11th, 2022, the report was certified March 30th, 2022. The Health and Human Services department was not notified of the individual?s termination until April 1st, 2022. Questioned Costs: None Context: Out of the individuals selected for time study testing it was noted that one was incorrectly included on the random moment study report for quarter two. Cause: The Health and Human Services department was unaware of the individual?s termination until after the certification of the report. Effect: The County was not in compliance with time and effort documentation requirements of the Uniform Guidance. Repeat Finding: No Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments. Views of responsible officials: There is no disagreement with the finding.
Carver County ? Corrective Action Plan Year Ended December 31,2022 U.S. Department of Health and Human Services Carver County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: 1/1/2022 to 12/31/2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT None FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-001 Medical Assistance ? Assistance Listing No. 93.778 Recommendation: We recommend the County reviews its procedures for giving timely notice of an individual?s termination to other departments. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will incorporate procedures and controls to ensure timely notice is given to other departments of an individual?s termination. Name of the contact person responsible for corrective action: Mary Kaye Wahl (Assistant Financial Services Director) Planned completion date for corrective action plan: December 31, 2023. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Mary Kaye Wahl at 962-361-1938.
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
FAC accepted this audit on July 29, 2021 — management decision was due January 29, 2022.
FAC accepted this audit on July 15, 2020 — management decision was due January 15, 2021.
U.S. Department of Health and Human Services Medical Assistance CFDA Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: 1905MN5ADM Award Period: 2019 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: Entities receiving federal awards are required to establish and maintain controls designed to ensure compliance with federal laws, regulations, and program compliance. Condition and Context: During our testing of compliance and controls over compliance related to reporting and two of the four quarters of the County?s Public Health 3220 Local Collaborative Time Study Cost Schedule reports, we noted the County?s controls did not detect an immaterial error in the expenditures section of one of the tested reports. The noted line item should have been typed at $1,079, but, instead, $14,079 was entered, causing a $13,000 error. This was later remedied by the County amended that report and re-submitted after it was discovered as part of the audit. Possible Effect: The County could report inaccurate information to the state of Minnesota. Questioned Costs: None. Repeat Finding: No Cause: The County properly documented its reviews of the reports by someone other than the preparer and retained supporting documentation, but these controls did not detect a clerical error made while inputting expenditures into the report. Recommendation: We recommend the County implement process and procedures to ensure reports are accurate as part of the formal review process the County already has in place. Views of Responsible Officials: Management concurs.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Medical Assistance CFDA Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: 1905MN5ADM Award Period: 2019 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: Entities receiving federal awards are required to establish and maintain controls designed to ensure compliance with federal laws, regulations, and program compliance. Condition and Context: During our testing of compliance and controls over compliance related to reporting and two of the four quarters of the County?s Public Health 3220 Local Collaborative Time Study Cost Schedule reports, we noted the County?s controls did not detect an immaterial error in the expenditures section of one of the tested reports. The noted line item should have been typed at $1,079, but, instead, $14,079 was entered, causing a $13,000 error. This was later remedied by the County amended that report and re-submitted after it was discovered as part of the audit. Possible Effect: The County could report inaccurate information to the state of Minnesota. Questioned Costs: None. Repeat Finding: No Cause: The County properly documented its reviews of the reports by someone other than the preparer and retained supporting documentation, but these controls did not detect a clerical error made while inputting expenditures into the report. Recommendation: We recommend the County implement process and procedures to ensure reports are accurate as part of the formal review process the County already has in place. Views of Responsible Officials: Management concurs.
2019-001 U.S. Department of Health and Human Services Medical Assistance CFDA Number: 93.778 Passed Through Minnesota Department of Human Services Pass Through Number: 1905MN5ADM Award Period: 2019 Recommendation: We recommend the County implement processes and procedures to ensure reports are accurate as part of the formal review process the County already has in place. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The department has added another layer of approval in response to the finding. The information will now be pulled by staff, input/reviewed by a supervisor, and then reviewed by management. Name of the contact person responsible for corrective action: Denise Heckman, Health and Human Services Administrative Support Manager Planned completion date for corrective action plan: Practice has already changed. If there are any questions regarding the corrective action plan, please call Mary Kaye Wahl, Assistant Finance Director at (952)361-1511.
2018-001
FAC accepted this audit on August 8, 2019 — management decision was due February 8, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 24, 2018 — management decision was due January 24, 2019.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on September 12, 2017 — management decision was due March 12, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
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