EIN: 416005864
UEI: EBKNTEMJPLD6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 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 26, 2025 (516 days ago).
What is a management decision? →For three covered transactions tested, the County did not perform the verification for suspended or debarred vendors prior to entering into the covered transactions Questioned Costs: None Context: There were ten covered transactions for this grant during 2023. In addition, none of the vendors tested were listed as suspended or debarred on SAM.gov at the time of the audit. The sample size was based on guidance from Chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Failure to verify vendors are not suspended, or debarred, or otherwise excluded prior to entering into a covered transaction may result in the County entering into a transaction with a vendor that is not authorized to provide goods and services under the grant. Cause: The County does not have a procedure to verify or maintain search results to determine whether vendors are suspended or debarred prior to entering into covered transactions. Recommendation: We recommend the County verify and maintain documentation to demonstrate that vendors were not debarred, suspended, or otherwise excluded from conducting business with the County; this documentation should be completed prior to entering into a covered transaction. View of Responsible Official: Concur
Show full finding ▾Hide full finding ▴2023-003 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: SLFRP1349; 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 internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. 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. Condition: For three covered transactions tested, the County did not perform the verification for suspended or debarred vendors prior to entering into the covered transactions Questioned Costs: None Context: There were ten covered transactions for this grant during 2023. In addition, none of the vendors tested were listed as suspended or debarred on SAM.gov at the time of the audit. The sample size was based on guidance from Chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Failure to verify vendors are not suspended, or debarred, or otherwise excluded prior to entering into a covered transaction may result in the County entering into a transaction with a vendor that is not authorized to provide goods and services under the grant. Cause: The County does not have a procedure to verify or maintain search results to determine whether vendors are suspended or debarred prior to entering into covered transactions. Recommendation: We recommend the County verify and maintain documentation to demonstrate that vendors were not debarred, suspended, or otherwise excluded from conducting business with the County; this documentation should be completed prior to entering into a covered transaction. View of Responsible Official: Concur
Finding Number: 2023-003 Finding Title: Suspension and Debarment Program: 21.027 State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Kelly Schroeder, County Auditor-Treasurer Corrective Action Planned: Prior to payment of any invoices from the COVID-19 funds, a suspension and debarment check will be completed and a copy of which documented. Additionally, any new contracts, if any, that are entered into will have the certification for the vendor included. Anticipated Completion Date: 09/01/2024
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
The Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In a sample of 40 case files tested, an application was missing for four participants. 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 Social Services Department to perform the ?intake function? (meeting with the social services client to determine income and categorical eligibility), while the state maintains MAXIS, which supports the eligibility determination process and actually pays the benefits to the participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The lack of proper documentation increases the risk that participants will receive benefits for which they are ineligible. Cause: County program personnel entering case information into MAXIS did not ensure all required information was obtained and maintained in the case files. Recommendation: We recommend the County obtain the applications when participants apply for the program and maintain the applications in the case files. View of Responsible Official: Concur
Show full finding ▾Hide full finding ▴2021-002 Eligibility Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Health and Human Services Program: 93.778 Medical Assistance Program Award Number and Year: 2105MN5ADM, 2021 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must maintain internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In a sample of 40 case files tested, an application was missing for four participants. 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 Social Services Department to perform the ?intake function? (meeting with the social services client to determine income and categorical eligibility), while the state maintains MAXIS, which supports the eligibility determination process and actually pays the benefits to the participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The lack of proper documentation increases the risk that participants will receive benefits for which they are ineligible. Cause: County program personnel entering case information into MAXIS did not ensure all required information was obtained and maintained in the case files. Recommendation: We recommend the County obtain the applications when participants apply for the program and maintain the applications in the case files. View of Responsible Official: Concur
Finding Number: 2021-002 Finding Title: Eligibility Program: Medical Assistance Program (Assistance Listing # 93.778) Name of Contact Person Responsible for Corrective Action: Michelle Greuel, Financial Assistance Supervisor II Corrective Action Planned: All Medical Assistance files will have complete applications and corresponding documentation. Effective October 2022, Supervisor Greuel and designated financial workers will review one MA file per month to ensure compliance with standard documentation. Anticipated Completion Date: March 31, 2023
For two covered transactions tested, the verification for suspended or debarred vendors was not performed before entering into the covered transaction. Questioned Costs: None Context: A sample of two vendors over the simplified acquisition threshold of $25,000 were tested. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The County is not in compliance with federal grant requirements. Cause: The County does not have a procedure to maintain the search results of suspended or debarred vendors. Recommendation: We recommend the County maintain documentation to demonstrate that vendors were not debarred, suspended, or otherwise excluded from conducting business with the County; this documentation should be completed prior to entering into a covered transaction. View of Responsible Official: Concur
Show full finding ▾Hide full finding ▴2021-003 Suspension and Debarment Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Treasury Program: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number and Year: 1505-0271, 2021 Pass-Through Agency: N/A Criteria: 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. Condition: For two covered transactions tested, the verification for suspended or debarred vendors was not performed before entering into the covered transaction. Questioned Costs: None Context: A sample of two vendors over the simplified acquisition threshold of $25,000 were tested. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The County is not in compliance with federal grant requirements. Cause: The County does not have a procedure to maintain the search results of suspended or debarred vendors. Recommendation: We recommend the County maintain documentation to demonstrate that vendors were not debarred, suspended, or otherwise excluded from conducting business with the County; this documentation should be completed prior to entering into a covered transaction. View of Responsible Official: Concur
Finding Number: 2021-003 Finding Title: Suspension, and Debarment Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing # 21.027) Name of Contact Person Responsible for Corrective Action: Kelly Schroeder, Pine County Auditor-Treasurer Corrective Action Planned: Language will be added to all contracts requiring self-certification of federal funds eligibility. Anticipated Completion Date: September 30, 2022
The County overstated current year expenditures reported on the annual Project and Expenditure Report by $173,120. Questioned Costs: None Context: The annual Project and Expenditure Report is for the period through March 31, 2022; additional expenditures may have been incurred by the contractor, however, the County did not have support for additional amounts spent. Effect: Noncompliance with federal requirements. Cause: This was an oversight by the County. The County paid for services in advance and reported disbursed funds for both financial accounting and on the annual Project and Expenditure Report as current year expenditures, however, only amounts paid to contractors for services provided are current year expenditures. Recommendation: We recommend the County consider prepaid expenditures made to contractors when federal expenditures are calculated. View of Responsible Official: Concur
Show full finding ▾Hide full finding ▴2021-004 Reporting Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Material Weakness and Modified Opinion Federal Agency: U.S. Department of Treasury Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Number and Year: 1505-0271, 2021 Pass-Through Agency: N/A Criteria: U.S. Treasury requires an annual Project and Expenditure Report submitted for Coronavirus State and Local Fiscal Recovery Funds that include current period expenditures. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must maintain internal control over federal programs that provides reasonable assurance that the auditee is managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: The County overstated current year expenditures reported on the annual Project and Expenditure Report by $173,120. Questioned Costs: None Context: The annual Project and Expenditure Report is for the period through March 31, 2022; additional expenditures may have been incurred by the contractor, however, the County did not have support for additional amounts spent. Effect: Noncompliance with federal requirements. Cause: This was an oversight by the County. The County paid for services in advance and reported disbursed funds for both financial accounting and on the annual Project and Expenditure Report as current year expenditures, however, only amounts paid to contractors for services provided are current year expenditures. Recommendation: We recommend the County consider prepaid expenditures made to contractors when federal expenditures are calculated. View of Responsible Official: Concur
Finding Number: 2021-004 Finding Title: Reporting Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing # 21.027) Name of Contact Person Responsible for Corrective Action: Kelly Schroeder, Pine County Auditor-Treasurer Corrective Action Planned: All prepaid expenses will be categorized on the annual report as ?obligated? not expended. Anticipated Completion Date: April 30, 2023 the next annual report due date.
FAC accepted this audit on September 7, 2021 — management decision was due March 7, 2022.
The following exceptions were noted in the sample of 19 subrecipients tested: ? The County did not have an agreement in place with one subrecipient. ? Two subrecipients were not provided sufficient award information. ? Two subrecipients did not have sufficient monitoring procedures performed over them. The County also considered four pass-through entities as vendors when they should have been considered subrecipients. One of these four subrecipeints was selected for testing in addition to the 19 noted above, and the County did not have an agreement in place, nor did it perform risk assessment or monitoring procedures. Questioned Costs: None. Context: The County typically does not pass-through federal funds to subrecipients. If expenditures of subrecipients are found to be ineligible, it is the County's responsibility to recoup those costs and return any unspent funds to the Department of the Treasury. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The County is not meeting all federal regulations pertaining to subrecipient monitoring. Also, the County cannot be assured that its subrecipients are administering federal awards in compliance with all applicable federal requirements. Cause: Pine County generally does not provide federal awards to subrecipients and, therefore, did not have policies and procedures in place for identifying potential subrecipients and over subrecipient monitoring activities. Recommendation: We recommend that the County implement policies and procedures to ensure subrecipients of Federal grants are properly identified, sufficient grant information is communicated to subrecipients, and subrecipients are properly monitored for compliance with the Federal grant requirements. View of Responsible Official: Acknowledged
Show full finding ▾Hide full finding ▴Finding Number: 2020-002 Prior Year Finding Number: N/A Repeat Finding Since: N/A Subrecipient Monitoring Program: U.S. Department of Treasury?s COVID-19 ? Coronavirus Relief Fund (CFDA No. 21.019), Award No. SLT0016, 2020 Pass-Through Agency: Minnesota Management and Budget 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. Also, Title 2 U.S. Code of Federal Regulations ? 200.331 requires entities passing-through federal funds to make case-by-case determinations whether each agreement it makes for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a contractor. Lastly, the County must comply with Title 2 U.S. Code of Federal Regulations ? 200.332, which includes a list of award information required to be communicated to the subrecipient, evaluating the subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the award, and monitoring the activities of the subrecipient. Condition: The following exceptions were noted in the sample of 19 subrecipients tested: ? The County did not have an agreement in place with one subrecipient. ? Two subrecipients were not provided sufficient award information. ? Two subrecipients did not have sufficient monitoring procedures performed over them. The County also considered four pass-through entities as vendors when they should have been considered subrecipients. One of these four subrecipeints was selected for testing in addition to the 19 noted above, and the County did not have an agreement in place, nor did it perform risk assessment or monitoring procedures. Questioned Costs: None. Context: The County typically does not pass-through federal funds to subrecipients. If expenditures of subrecipients are found to be ineligible, it is the County's responsibility to recoup those costs and return any unspent funds to the Department of the Treasury. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The County is not meeting all federal regulations pertaining to subrecipient monitoring. Also, the County cannot be assured that its subrecipients are administering federal awards in compliance with all applicable federal requirements. Cause: Pine County generally does not provide federal awards to subrecipients and, therefore, did not have policies and procedures in place for identifying potential subrecipients and over subrecipient monitoring activities. Recommendation: We recommend that the County implement policies and procedures to ensure subrecipients of Federal grants are properly identified, sufficient grant information is communicated to subrecipients, and subrecipients are properly monitored for compliance with the Federal grant requirements. View of Responsible Official: Acknowledged
Finding Number: 2020-002 Finding Title: Subrecipient Monitoring Program: Coronavirus Relief Fund (CFDA No. 21.019) Name of Contact Person Responsible for Corrective Action: Kelly Schroeder, County Auditor-Treasurer Corrective Action Planned: The County Auditor-Treasurer has been educated with identifying subrecipients and of the subrecipient monitoring requirements in Title 2 U.S. Code of Federal Regulations. The County Auditor-Treasurer will work with the County Attorney to ensure all future contracts with subrecipients are drafted according to the requirements sets forth therein. Anticipated Completion Date: July 1, 2021
FAC accepted this audit on September 17, 2019 — management decision was due March 17, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 18, 2018 — management decision was due March 18, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on August 24, 2017 — management decision was due February 24, 2018.
GSA_MIGRATION
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