EIN: 416005795
UEI: C18CL8K86UE6
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 16, 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 December 16, 2026 (98 days from today).
What is a management decision? →The County did not properly report employees working on the Medical Assistance program to the State of Minnesota during a time study conducted by the Minnesota Department of Human Services. Questioned Costs: None Context: During our testing of eligibility and testing of the first and third quarter random moment study listing completed during 2025 for the Medical Assistance program, it was noted that three individuals were included in the third quarter Public Health listing that should not have been included. Cause: Lack of management oversight. Effect: The County could receive an incorrect federal funding allocation on incorrect employee information provided to the state for reimbursement. Repeat Finding: No Recommendation: We recommend the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴CONTROLS OVER TIMESTUDY REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to the States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5ADM, 2505MN5MAP Federal Award Identification Number and Year: 2505MN5ADM, 2505MN5MAP, 2025 Compliance Requirement Affected: Allowable Costs and Allowable Activities Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The County maintains a list of all employees subject to random moment studies, which the State of Minnesota uses as a basis for determining salary reimbursement under federal programs. Condition: The County did not properly report employees working on the Medical Assistance program to the State of Minnesota during a time study conducted by the Minnesota Department of Human Services. Questioned Costs: None Context: During our testing of eligibility and testing of the first and third quarter random moment study listing completed during 2025 for the Medical Assistance program, it was noted that three individuals were included in the third quarter Public Health listing that should not have been included. Cause: Lack of management oversight. Effect: The County could receive an incorrect federal funding allocation on incorrect employee information provided to the state for reimbursement. Repeat Finding: No Recommendation: We recommend the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review. Views of responsible officials: There is no disagreement with the audit finding.
Internal Control Over Reporting Department of Human Services – Grants to States for Medicaid – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2026
FAC accepted this audit on July 28, 2025 — management decision was due January 28, 2026.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
The County did not properly report employees working on the Medical Assistance program to the State of Minnesota during a time study conducted by the Minnesota Department of Human Services. Questioned Costs: None Context: During our testing of eligibility and testing of the first and third quarter random moment study listing completed during 2023 for the Medical Assistance program, it was noted that two individuals were not included on the third quarter Income Maintenance listing that should have been included. Cause: Lack of management oversight. Effect: The County could receive an incorrect federal funding allocation on incorrect employee information provided to the state for reimbursement. Repeat Finding: No Recommendation: We recommend the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review. 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 Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Allowable Costs and Allowable Activities Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The County maintains a list of all employees subject to random moment studies, which the State of Minnesota uses as a basis for determining salary reimbursement under federal programs. Condition: The County did not properly report employees working on the Medical Assistance program to the State of Minnesota during a time study conducted by the Minnesota Department of Human Services. Questioned Costs: None Context: During our testing of eligibility and testing of the first and third quarter random moment study listing completed during 2023 for the Medical Assistance program, it was noted that two individuals were not included on the third quarter Income Maintenance listing that should have been included. Cause: Lack of management oversight. Effect: The County could receive an incorrect federal funding allocation on incorrect employee information provided to the state for reimbursement. Repeat Finding: No Recommendation: We recommend the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review. Views of responsible officials: There is no disagreement with the audit finding.
Timestudy Testing Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend that the County enact controls to assure employees included in grant are included in reporting submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2024
FAC accepted this audit on June 11, 2023 — management decision was due December 11, 2023.
The quarterly Child and Teen Checkup and Local Collaborative Time Study (Corrections Department) reports filed were missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of ten quarterly reports, it was noted that four quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 003 CONTROLS OVER REPORTING 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 Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Reporting Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria or specific requirement: 2 CFR 200.303 requires entities establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be incompliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). that reports should have a review documented by someone other than the preparer. Condition: The quarterly Child and Teen Checkup and Local Collaborative Time Study (Corrections Department) reports filed were missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of ten quarterly reports, it was noted that four quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 REPORTING Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: We recommend that the County enact policies to ensure that reports are reviewed prior to submission in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Names of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2023
The quarterly Local Collaborative Time Study (Family Services Collaborative) reports prepared by the County?s local collaborative members that were filed were missing documentation of review by someone other than the preparer as required by the Local Collaborative Time Study contract. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of four quarterly reports, it was noted that two quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 004 SPECIAL PROVISIONS REPORTING 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 Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control over Financial Reporting and Other Matter Criteria or specific requirement: 2 CFR 200.303 requires entities establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be incompliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). that reports should have a review documented by someone other than the preparer. Condition: The quarterly Local Collaborative Time Study (Family Services Collaborative) reports prepared by the County?s local collaborative members that were filed were missing documentation of review by someone other than the preparer as required by the Local Collaborative Time Study contract. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of four quarterly reports, it was noted that two quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.
2022-004 SPECIAL PROVISIONS Medical Assistance Program ? Assistance Listing No. 93.778 Recommendation: We recommend that the County enact policies to ensure that Collaborative reports are reviewed prior to submission in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to ensure that all reports are reviewed prior to submission. Name of the contact person responsible for corrective action: Pat Paquin, Finance Manager Planned completion date for corrective action plan: December 31, 2023
FAC accepted this audit on June 9, 2022 — management decision was due December 9, 2022.
FAC accepted this audit on May 26, 2021 — management decision was due November 26, 2021.
FAC accepted this audit on June 16, 2020 — management decision was due December 16, 2020.
FAC accepted this audit on July 23, 2019 — management decision was due January 23, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 15, 2018 — management decision was due January 15, 2019.
FAC accepted this audit on July 10, 2017 — management decision was due January 10, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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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