EIN: 416005769
UEI: HARBSM6FBBJ3
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2024. 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 27, 2025 (515 days ago).
What is a management decision? →For two of the five covered transactions tested, the County did not verify for suspended or debarred vendors, in accordance with its policy, prior to entering into the covered transactions. Questioned Costs: None Context: Our sample of covered transactions included three payments to beneficiaries who signed certifications that they were not suspended or debarred in the grant agreements for receipt of their funds. The sample size was based on guidance from Chapter 11 of the AICPA Audit Guide, Government Auditing and Single Audits. Effect: Failure to verify vendors are not suspended, debarred, or otherwise excluded may result in the County entering into a transaction with a vendor that is not authorized to provide goods and services under the federal award. Cause: The County has procedures in place to perform verification and retain documentation, but not all department heads are aware of the procedures or federal requirements. Recommendation: We recommend the County verify and maintain documentation to demonstrate that vendors are not debarred, suspended, or otherwise excluded from conducting business with the County; the County should complete this documentation prior to entering into a covered transaction. In addition, the County should provide training to department heads to ensure staff are aware of federal requirements and County procedures. View of Responsible Official: Concur
Show full finding ▾Hide full finding ▴2023-001 Suspension and Debarment Prior Year Finding Number: N/A Year of Finding Origination: 2023 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of the Treasury Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Award Number and Year: SLFRP0804; 2021 Pass-Through Agency: N/A - Direct Criteria: 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. Federal requirements prohibit non-federal entities from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Title 2 U.S. Code of Federal Regulations § 180.300 describes a required verification process. Prior to entering into the transaction, one of the following must be performed: (1) checking SAM.gov exclusions, (2) collecting a certification, or (3) adding a clause or condition to the covered transaction. The County's procurement policy requires staff to verify contractors are not suspended, debarred, or otherwise excluded at SAM.gov. Condition: For two of the five covered transactions tested, the County did not verify for suspended or debarred vendors, in accordance with its policy, prior to entering into the covered transactions. Questioned Costs: None Context: Our sample of covered transactions included three payments to beneficiaries who signed certifications that they were not suspended or debarred in the grant agreements for receipt of their funds. The sample size was based on guidance from Chapter 11 of the AICPA Audit Guide, Government Auditing and Single Audits. Effect: Failure to verify vendors are not suspended, debarred, or otherwise excluded may result in the County entering into a transaction with a vendor that is not authorized to provide goods and services under the federal award. Cause: The County has procedures in place to perform verification and retain documentation, but not all department heads are aware of the procedures or federal requirements. Recommendation: We recommend the County verify and maintain documentation to demonstrate that vendors are not debarred, suspended, or otherwise excluded from conducting business with the County; the County should complete this documentation prior to entering into a covered transaction. In addition, the County should provide training to department heads to ensure staff are aware of federal requirements and County procedures. View of Responsible Official: Concur
Finding Number: 2023-001 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Becky Toso Corrective Action Planned: Cass County will verify and maintain documentation to demonstrate that vendors are not debarred, suspended, or otherwise excluded from conducting business with the County prior to entering into a covered transaction. To accomplish this, additional training will be provided to department heads to ensure staff are aware of federal requirements and County procedures. Anticipated Completion Date: September 30, 2024
FAC accepted this audit on September 16, 2020 — management decision was due March 16, 2021.
The Minnesota Department of Human Services (DHS) maintains the computer systems, MAXIS and METS, which are used by the County to support the eligibility determination process. While periodic supervisory case reviews are performed to provide reasonable assurance of compliance with grant requirements for eligibility, the following exceptions were detected in the sample of 25 MAXIS cases tested: ?- In one instance, asset verification was performed with bank statements that were dated three months prior to the renewal date. This was determined to have no effect on the client?s eligibility when corrected. ?- In one instance, a client?s asset was not recorded in MAXIS. This asset, when properly recorded, did not make the recipient exceed the limit for assets. Questioned Costs: Not applicable. The County administers the program, but benefits to participants in this program are paid by the State of Minnesota. Context: The State of Minnesota contracts with the County to perform the ?intake function? (meeting with social services participants to determine income and categorical eligibility). The state also maintains the MAXIS and METS systems used by County intake workers in the determination of participant program eligibility. Based upon the eligibility period determined in MAXIS and METS, the state makes the benefit payments to program participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Missing and unverified information increases the risk that participants will receive incorrect benefits or be incorrectly deemed eligible or ineligible for benefits. Cause: Program personnel entering case information into MAXIS did not ensure all required information was entered into MAXIS or that it was verified as required, and supervisory review did not detect the errors. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation is obtained and properly input into MAXIS. These procedures should include providing additional training to program personnel and increased supervisory review for new and less experienced staff. View of Responsible Official: Concur
Show full finding ▾Hide full finding ▴Finding Number: 2019-001 Prior Year Finding Number: 2014-001 Repeat Finding Since: 2014 Eligibility Testing Program: U.S. Department of Health and Human Services? Medical Assistance Program (CFDA No. 93.778), Award No. 1905MN5ADM, 2019 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain 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. Condition: The Minnesota Department of Human Services (DHS) maintains the computer systems, MAXIS and METS, which are used by the County to support the eligibility determination process. While periodic supervisory case reviews are performed to provide reasonable assurance of compliance with grant requirements for eligibility, the following exceptions were detected in the sample of 25 MAXIS cases tested: ?- In one instance, asset verification was performed with bank statements that were dated three months prior to the renewal date. This was determined to have no effect on the client?s eligibility when corrected. ?- In one instance, a client?s asset was not recorded in MAXIS. This asset, when properly recorded, did not make the recipient exceed the limit for assets. Questioned Costs: Not applicable. The County administers the program, but benefits to participants in this program are paid by the State of Minnesota. Context: The State of Minnesota contracts with the County to perform the ?intake function? (meeting with social services participants to determine income and categorical eligibility). The state also maintains the MAXIS and METS systems used by County intake workers in the determination of participant program eligibility. Based upon the eligibility period determined in MAXIS and METS, the state makes the benefit payments to program participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Missing and unverified information increases the risk that participants will receive incorrect benefits or be incorrectly deemed eligible or ineligible for benefits. Cause: Program personnel entering case information into MAXIS did not ensure all required information was entered into MAXIS or that it was verified as required, and supervisory review did not detect the errors. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation is obtained and properly input into MAXIS. These procedures should include providing additional training to program personnel and increased supervisory review for new and less experienced staff. View of Responsible Official: Concur
Finding Number: 2019-001 Prior Year Finding Number: 2014-001 Finding Title: Eligibility Testing Program: U.S. Department of Health and Human Services? Medical Assistance Program (CFDA No. 93.778), Award No. 05-1905MN5ADM, 2019 Name of Contact Person Responsible for Corrective Action: Income Maintenance Unit Supervisors ? Health, Human and Veterans Services Corrective Action Planned: We will be conducting a detailed training about mandatory assets and a review of policy to provide reasonable assurance that all necessary documentation is obtained and input into Maxis. We will be making a list of what to do in different situations, what can we do to help the client, what we cannot do to help the client. We have followed up on the cases with errors and they have all been addressed. The County will be providing a refresher for the unit and will continue to complete Supervisor case reviews each month. All but one has been corrected. Waiting on client to provide proofs. Anticipated Completion Date: The process began July 7, 2020.
2018-002
Documentation was not retained by the County showing that the Annual Spending Report was reviewed by someone other than the preparer. Also, testing found that the County over-reported the Local Collaborative Time Study (LCTS) funds received in calendar year 2018 on the Annual Spending Report for the year ending December 31, 2019, by $120,619. Questioned Costs: Not applicable. Context: Cass County Health, Human and Veterans Services acts as the LCTS Fiscal Reporting and Payment Agent for the local collaborative in Cass County and is responsible for preparing and submitting the Annual Spending Reports. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Lack of a review and approval process increases the risk that reports will not be submitted as required or will not be correct. Cause: There are no policies and procedures in place for someone other than the preparer to conduct a review of the LCTS Annual Spending Report. Recommendation: We recommend the County implement policies and procedures to ensure that the LCTS annual and quarterly reports required to be submitted are reviewed for accuracy and completeness by an individual independent of the preparer. Evidence of the reviews should be maintained on file. View of Responsible Official: Concur
Show full finding ▾Hide full finding ▴Finding Number: 2019-002 Prior Year Finding Number: 2018-001 Repeat Finding Since: 2018 Local Collaborative Time Study Reporting Program: U.S. Department of Health and Human Services? Medical Assistance Program (CFDA No. 93.778), Award No. 1905MN5ADM, 2019 Pass-Through Agency: Minnesota Department of Human Services Criteria: 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. Condition: Documentation was not retained by the County showing that the Annual Spending Report was reviewed by someone other than the preparer. Also, testing found that the County over-reported the Local Collaborative Time Study (LCTS) funds received in calendar year 2018 on the Annual Spending Report for the year ending December 31, 2019, by $120,619. Questioned Costs: Not applicable. Context: Cass County Health, Human and Veterans Services acts as the LCTS Fiscal Reporting and Payment Agent for the local collaborative in Cass County and is responsible for preparing and submitting the Annual Spending Reports. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Lack of a review and approval process increases the risk that reports will not be submitted as required or will not be correct. Cause: There are no policies and procedures in place for someone other than the preparer to conduct a review of the LCTS Annual Spending Report. Recommendation: We recommend the County implement policies and procedures to ensure that the LCTS annual and quarterly reports required to be submitted are reviewed for accuracy and completeness by an individual independent of the preparer. Evidence of the reviews should be maintained on file. View of Responsible Official: Concur
Finding Number: 2019-002 Prior Year Finding Number: 2018-001 Finding Title: Local Collaborative Time Study Reporting Program: U.S. Department of Health and Human Services? Medical Assistance Program (CFDA No. 93.778), Award No. 05-1905MN5ADM, 2019 Name of Contact Person Responsible for Corrective Action: Devan Bergerson, HHVS Fiscal Supervisor Corrective Action Planned: Signature will be placed on documents that are completed and reviewed. Training and cross-training was implemented to ensure the County is correctly reporting grant activity. Anticipated Completion Date: The process began at the end of the 2nd quarter 2020.
2018-001
FAC accepted this audit on September 9, 2019 — management decision was due March 9, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2014-001
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 14, 2018 — management decision was due February 14, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2014-001
FAC accepted this audit on September 10, 2017 — management decision was due March 10, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2014-001
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