EIN: 416005830
UEI: LZNKASAGKLN5
Audited by: CliftonLarsonAllen LLP
Oversight agency: 20 [Department of Transportation]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 7, 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 February 7, 2026 (206 days ago).
What is a management decision? →FAC accepted this audit on September 20, 2023 — management decision was due March 20, 2024.
FAC accepted this audit on October 19, 2021 — management decision was due April 19, 2022.
2020-004 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 Award Period: Year-Ended December 31, 2020 Compliance Requirement Affected: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria: Guidance from the State of Minnesota dated October 22, 2020 ?FAQ?s for Local Governments receiving Coronavirus Relief Funds (CRF)?, reports must be filed by the 7th business day of the month. Condition and Context: During our testing of reporting, it was noted that two out of four Coronavirus Relief Fund reports tested were not submitted. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Accounting Standards and Single Audits. Cause: Management took additional time to compile the reports and allowable expenses due to it being a new grant. When the deadline was missed, the expenditures were included on the next monthly report. Effect: The County did not submit the reports by the state?s required deadline. The expenditures on those reports could be refused or disqualified. Questioned Costs: None. Repeat Finding: Not applicable. Recommendation: It is recommended that the County follow the state?s guidance for reporting deadlines. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-004 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 Award Period: Year-Ended December 31, 2020 Compliance Requirement Affected: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria: Guidance from the State of Minnesota dated October 22, 2020 ?FAQ?s for Local Governments receiving Coronavirus Relief Funds (CRF)?, reports must be filed by the 7th business day of the month. Condition and Context: During our testing of reporting, it was noted that two out of four Coronavirus Relief Fund reports tested were not submitted. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Accounting Standards and Single Audits. Cause: Management took additional time to compile the reports and allowable expenses due to it being a new grant. When the deadline was missed, the expenditures were included on the next monthly report. Effect: The County did not submit the reports by the state?s required deadline. The expenditures on those reports could be refused or disqualified. Questioned Costs: None. Repeat Finding: Not applicable. Recommendation: It is recommended that the County follow the state?s guidance for reporting deadlines. Views of Responsible Officials: There is no disagreement with the audit finding.
2020-004 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 Finance Pass-Through Numbers: STL0016 Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Prior Year Finding: Not applicable Recommendation: It is recommended that the County follow the state?s guidance for reporting deadlines. 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 reports are submitted timely to meet reporting deadlines. Name of the contact person responsible for corrective action plan: Deb Vierhuf, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2021
FAC accepted this audit on August 14, 2019 — management decision was due February 14, 2020.
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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