EIN: 416005791
UEI: CKRWYFVWFWL4
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 19, 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 19, 2026 (164 days ago).
What is a management decision? →FAC accepted this audit on November 18, 2024 — management decision was due May 18, 2025.
The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. 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: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5MAP -2023, 2305MN5ADM -2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Controls 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. Condition: The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate an internal reviewer to continually review the casefile eligibility determinations throughout the year. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2024
The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. 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: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5MAP -2023, 2305MN5ADM -2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Controls 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. Condition: The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate an internal reviewer to continually review the casefile eligibility determinations throughout the year. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2024
FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. 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: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5MAP -2023, 2305MN5ADM -2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Controls 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. Condition: The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate an internal reviewer to continually review the casefile eligibility determinations throughout the year. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2024
The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. 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: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5MAP -2023, 2305MN5ADM -2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Controls 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. Condition: The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to designate an internal reviewer to continually review the casefile eligibility determinations throughout the year. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2024
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
During our testing, it was noted that the Annual LCTS Collaborative Report prepared by the collaborative at Douglas County Children?s Mental Health Collaborative was not reviewed prior to submission. Criteria or Specific Requirement: Uniform Guidance requires that the County has in place a formal process to review the required reports prior to submission, ensuring timely and accurate reporting Cause: The County?s lacks a review process and oversight of these reports. Effect: The County could be reporting inaccurate information if there was an error that was not caught during a review process. Repeat Finding: No. Questioned Costs: None noted. Recommendation: We recommend the County implement a review process over the Annual LCTS Collaborative report and document this process. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding. The County will ask to be included on all notifications and emails regarding the Annual LCTS Collaborative report going forward.
Show full finding ▾Hide full finding ▴2021-003 REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2105MN5ADM, 2105MN5MAP Award Period: Year-Ended December 31, 2021 Compliance Requirement Section: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Condition: During our testing, it was noted that the Annual LCTS Collaborative Report prepared by the collaborative at Douglas County Children?s Mental Health Collaborative was not reviewed prior to submission. Criteria or Specific Requirement: Uniform Guidance requires that the County has in place a formal process to review the required reports prior to submission, ensuring timely and accurate reporting Cause: The County?s lacks a review process and oversight of these reports. Effect: The County could be reporting inaccurate information if there was an error that was not caught during a review process. Repeat Finding: No. Questioned Costs: None noted. Recommendation: We recommend the County implement a review process over the Annual LCTS Collaborative report and document this process. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding. The County will ask to be included on all notifications and emails regarding the Annual LCTS Collaborative report going forward.
2021-003 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Assistance Listing Number: 93.778 Recommendation: We recommend the County implement a review process over the Annual LCTS Collaborative report and document this process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement a review process over the annual LCTS collaborative report. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2022
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
FAC accepted this audit on August 30, 2020 — management decision was due March 2, 2021.
FAC accepted this audit on September 22, 2019 — management decision was due March 22, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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2017-002
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
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2016-002
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on September 24, 2017 — management decision was due March 24, 2018.
GSA_MIGRATION
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