EIN: 416005869
UEI: H4NULE74YJM9
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 30, 2026, which was (144 days ago).
What is a management decision? →Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states 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 Minnesota Department of Human Services (DHS) maintains the computer system, MAXIS, which is used by the County to support the eligibility determination process. In the case files reviewed for eligibility, not all documentation was available or updated to support participant eligibility. In 6 of 40 the case files reviewed in 2024, documentation contained inconsistent information for citizenship verification in MAXIS. Context: The State of Minnesota contracts with the County Health and Human Services Department to perform the “intake function” (meeting with the social services clients to determine income and categorical eligibility), while the Minnesota Department of Human Services maintains the computer system, MAXIS, which supports the eligibility determination process and actually pays the benefits to the participants. Effect: The improper input of information into MAXIS and lack of verification or follow-up of eligibility determining factors increases the risk that a program participant will receive benefits when they are not eligible. Cause: Program personnel entering case information into MAXIS did not review or ensure all required information was input or updated correctly. Recommendation: We recommend the County implement additional procedures, including reviews, to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input into MAXIS. County’s Response: A Corrective Action Plan has been established with an anticipated completion date of December 31, 2025.
Name of Contact Person Responsible for Corrective Action: Karen Warmack, Social Services Director Corrective Action Planned: The County will implement additional procedures, including reviews, to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input into MAXIS. County Comment: A Corrective Action Plan has been established with an anticipated completion date of December 31, 2025. Anticipated Completion Date: December 31, 2025.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 16, 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 April 16, 2025, which was (492 days ago).
What is a management decision? →Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period Condition: Polk County did not submit the data collection form for the year ended December 31, 2023 to the Federal Audit Clearinghouse within the required time frame. Context: The County was in violation of the reporting requirements when their audit was not submitted in the required time frame. Effect: This also occurred in 2022, 2021 and 2020. Cause: The decentralized operations of the County and late availability of information delyaed the auditors in the completion of the audit report. Recommendation: The annual County audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County’s Response: The County Finance Director will monitor the progress of the completion of financial statements and the annual audit in the future so that the audit will be completed on a timely basis as described in our corrective action plan.
Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Comment: The County agrees with the finding and intends to proceed with the plan as indicated. Anticipated Completion Date: December 31, 2024.
2022-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 19, 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 October 19, 2024, which was (671 days ago).
What is a management decision? →Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period Condition: Polk County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: The County was in violation of the reporting requirements when their audit was not completed until 12 months after the end of the fiscal year. Effect: This also occurred in 2021 and 2020 but was not written as a finding by prior auditors. Cause: The current engagement was accepted at a very late date which delayed the auditors in the completion of the auditor report. Recommendation: The annual County audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County’s Response: The County Finance Director will monitor the progress of the completion of financial statements and the annual audit in the future so that the audit will be completed on a timely basis as described in our corrective action plan.
Name of Contact Person Responsible for Corrective Action: Ron Denison, Finance Director Corrective Action Planned: Future annual County audits will be completed within nine months of the fiscal year end to allow for the timely submission of the data collection form and reporting package. County Comment: The County agrees with the finding and intends to proceed with the plan as indicated. Anticipated Completion Date: December 31, 2023.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2023. 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 September 27, 2023, which was (1059 days ago).
What is a management decision? →2021-003 Eligibility ? Intake Function Prior Year Finding Number: 2020-004 Repeat Finding Since: 2017 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Dept of Health and Human Services Program: 93.778 Medical Assistance Program Award Number and Year: 2105MN5ADM; 2021 Pass-Through Agency: Minesota Department of Human Services (DHS) 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: The Minnesota DHS maintains the computer systems, MAXIS and METS, which are used by Polk County to support the eligibility determination process. While periodic supervisory case reviews are performed to provide reasonable assurance of compliance with grant requirements for elgibility, not all documentation was available, updated, or input correctly to support participant eligibility. The folowing exceptions were noted in the sample of 40 MAXIS and 40 METS case files tested: ? Five case files had information in MAXIS that did not did not agree to documentation in the case file;? One MAXIS case file did not have documentation of verification of citizenship; ? One case file included documentation of assets that did not match MAXIS; ? Two METS case files did not have documentation for social security numbers; and ? Three METS case files did not have the documentation to support citizenship verifications. 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 the social services client to determine income and categorical eligibility), while the Minnesota DHS maintains MAXIS and METS, which supports the eligibility determination process and actually pays the benefits to participants. The sample size was based on the guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The improper input into MAXIS and METS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel entering case information into MAXIS and METS did not ensure all required information was verified or updated properly. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation to support eligibility determination is obtained and properly updated in MAXIS and METS. In addition, consideration should be given to providing further training to program personnel. View of Responsible Official: Concur
Finding Number: 2021-003 Finding Title: Eligibility ? Intake Function Program: Medical Assistance Program (Assistance Listing # 93.778) Name of Contact Person Responsible for Corrective Action: Randy Beggs Corrective Action Planned: The County will review the findings with the Eligibility Supervisor and suggest timely and complete review of casefiles and documentation. The Supervisor will instruct Eligibility workers on these practices. Anticipated Completion Date: January 2023
2020-004
2021-004 Reporting Prior Year Finding Number: 2020-005 Repeat Finding Since: 2020 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Dept of Health and Human Services Program: 93.778 Medical Assistance Program Award Number and Year: 2105MN5ADM; 2021 Pass-Through Agency: Minesota 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. For County federal awards received from the Minnesota Department of Human Services (DHS), internal control should be established and maintained to provide assurance that program reports submitted to DHS are completed accurately and in accordance with DHS reporting instructions. As part of the County?s reporting requirements, the County submits the DHS Social Services DHS-2550 Income Maintenance Quarterly Expense Report. Condition: The County?s first and second quarter DHS-2550 Income Maintenance Quarterly Expense Reports were submitted without all expenditures. Questioned Costs: None Context: DHS relies on accurate reporting of program costs to ensure that resulting grant funds paid to the County are for applicable federal program activities/costs, and provide detailed information necessary for maintaining proper oversight over federal programs. The sample sizes were based on the guidance from Chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Errors in the submission of costs on the quarterly reports can impair DHS?s ability to provide required oversight over federal programs, and can result in the County receiving either more or less federal funds than can be justified based on the actual underlying activity. The County under-reported $66,184 on the first quarter and $31,984 on the second quarter DHS-2550 report. Cause: A portion of the County payroll was miscoded and was not included in the DHS-2550 report. Recommendation: We recommend Polk County implement controls to ensure that DHS reports are completed accurately and in accordance with DHS guidance. View of Responsible Official: Acknowledge
Finding Number: 2021-004 Finding Title: Reporting Program: Medical Assistance Program (Assistance Listing # 93.778) Name of Contact Person Responsible for Corrective Action: Randy Beggs Corrective Action Planned: The reporting problem was due to some items being coded separately using COVID 19 service codes. The accounts using COVID19 service codes have now been eliminated so that the problem cannot occur again. The State would not allow the previous report to revised. Anticipated Completion Date: January 2023
2020-005
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 2021. 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 June 29, 2022, which was (1514 days ago).
What is a management decision? →Finding Number: 2020-004 Prior Year Finding Number: 2019-004 Repeat Finding Since: 2017 Eligibility ? Intake Function Program: U.S. Department of Health and Human Services? Medical Assistance Program (CFDA No. 93.778), Award No. 2005MN5ADM, 2020 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: The state maintains the computer system, MAXIS, which is 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, not all assets or income were verified or correctly entered into MAXIS to support participant eligibility. The following exceptions were noted in 40 case files tested: ? One instance in which income was documented in MAXIS but current paystubs were not included in the case file to verify the income. In addition, the bank account in which this income was deposited was not documented in MAXIS or on the application in the casefile. ? One instance in which a burial plot was listed in MAXIS but no verification of the value was in the casefile. 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 the social services client to determine income and categorical eligibility), while the Minnesota Department of Human Services 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 improper input into MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel entering case information into MAXIS did not ensure all required information was verified or updated properly. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations is obtained and properly updated in MAXIS. In addition, consideration should be given to providing further training to program personnel. View of Responsible Official: Concur
Finding Number: 2020-004 Finding Title: Eligibility - Intake Function Program: Medical Assistance Program (CFDA No. 93.778) Name of Contact Person Responsible for Conective Action: Randy Beggs Conective Action Planned: The County will review the findings with the Eligibility Supervisor and suggest timely and complete review of casefiles and documentation. Supervisor will instruct Eligibility workers on these practices Anticipated Completion Date: 12-31-2020
2019-004
Finding Number: 2020-005 Prior Year Finding Number: N/A Repeat Finding Since: N/A Reporting Program: U.S. Department of Health and Human Services? Medical Assistance Program (CFDA No. 93.778), Award No. 2005MN5ADM, 2020 Pass-Through Agency: Minnesota Department of Human Services (DHS) Criteria: The Department of Human Services? Second Quarter 2020 Fiscal Memo directed County staff to report payroll and other administrative expenses as normal. Any federal revenue received by the County related to COVID-19 work performed should be reported as a revenue offset on the DHS-2550 Income Maintenance Quarterly Expense Report. Condition: The County?s third quarter DHS-2550 Income Maintenance Quarterly Expense Report was submitted without expenditures related to COVID-19 or the offsetting revenue. Questioned Costs: None. Context: The COVID-19-related costs totaled $452,959, and the offsetting federal revenue totaled $185,508. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The County did not follow the guidance from the Department of Human Services? Second Quarter 2020 Fiscal Memo. Cause: County staff was not aware of the guidance provided by the Department of Human Services. At the time the third quarter DHS-2550 report was being completed, staff were not sure how much of the COVID-19 coded costs would be reimbursed with CARES Act funds. The expenditures were left off the report to prevent double billing to two different federal awards. Recommendation: We recommend the County work with the Department of Human Services to correct the report. View of Responsible Official: Acknowledge
Finding Number: 2020-005 Finding Title: Reporting Program: Medical Assistance Program (CFDA No. 93.778) Name of Contact Person Responsible for Conective Action: Randy Beggs C01Tective Action Planned: The report has been reviewed, corrected, and resubmitted to the State. Anticipated Completion Date: November 2021
Finding Number: 2020-006 Prior Year Finding Number: N/A Repeat Finding Since: N/A Report Submission Program: U.S. Department of the 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. For County federal awards received from Minnesota Management and Budget (MMB), internal control should be established and maintained to provide assurance that program reports submitted to MMB are completed in accordance with reporting instructions. As part of the County?s reporting requirements, the County is required to submit the Local Government Expenditure Report no later than seven business days after the end of each month to provide the spent status of allotted Coronavirus Relief Funds (CRF), CFDA Number 21.019, awarded by the State of Minnesota. Condition: One of the two MMB Local Government Expenditure Reports tested was submitted 27 days after the due date. The September report was required to be submitted by October 9, 2020, but it was submitted on November 5, 2020. The auditor expanded the testing and reviewed the remaining reports. There were two additional reports that were submitted after their due dates. The July report was required to be submitted by August 11, 2020, but it was submitted on September 9, 2020, 29 days after the due date. The October report was required to be submitted by November 10, 2020, but was submitted on November 16, 2020, 6 days after the due date. Questioned Costs: None. Context: The County received the CRF funds in July 2020, with the first report due in August 2020. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The County did not submit its reports by the dates required by MMB. Cause: The County was not aware of the submission date requirements for the program. Recommendation: We recommend the County implement procedures to ensure reports are submitted timely. View of Responsible Official: Acknowledge
Finding Number: 2020-006 Finding Title: Report Submission Program: Coronavirus Relief Fund (CFDA No. 21.019) Name of Contact Person Responsible for Corrective Action: Ron Denison Corrective Action Planned: The County will better monitor the dates of reporting requirements for funds received and strive to complete all required repo1is in a timely manner. Anticipated Completion Date: December 2020
Finding Number: 2020-007 Prior Year Finding Number: N/A Repeat Finding Since: N/A Subrecipient Monitoring Program: U.S. Department of the 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, the County must comply with the requirements for pass-through entities as identified in Title 2 U.S. Code of Federal Regulations ? 200.332, such as evaluating the subrecipient?s risk of noncompliance with federal statutes, regulations, and the terms and conditions of the award. Condition: For three subrecipients tested, the County did not document risk assessment procedures or monitoring activities (i.e., on-site visits or phone conversations) performed in relation to its subrecipients. Additionally, the County does not have documented policies and procedures for subrecipient monitoring. Questioned Costs: None. Context: Polk County passed funds to local governments, which the County is familiar with, who have been operating for many years. 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 federal regulations pertaining to subrecipient monitoring. Cause: Polk County does not generally provide federal awards to subrecipients and, therefore, did not have policies and procedures in place for subrecipient monitoring activities. Additionally, the County was not aware of the full extent of requirements for subrecipient monitoring. Recommendation: We recommend the County establish policies and procedures for completing risk assessments and monitoring procedures over federal programs passed through to subrecipients, as well as creating and maintaining proper documentation to meet the requirements of federal programs. View of Responsible Official: Acknowledge
Finding Number: 2020-007 Finding Title: Subrecipient Monitoring Program: Coronavirus Relief Fund (CFDA No. 21.019) Name of Contact Person Responsible for Corrective Action: Chuck Whiting C01Tective Action Planned: The County will establish documented policies for subrecipient monitoring and also document the Counties monitoring and risk assessment procedures. Anticipated Completion Date: June 2022
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 3, 2020. 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 May 3, 2021, which was (1936 days ago).
What is a management decision? →Finding Number: 2019-004 Prior Year Finding Number: 2017-003 Repeat Finding Since: 2017 Eligibility ? Intake Function 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 award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The state maintains the computer systems, METS and MAXIS, 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, not all assets or income were verified or correctly entered into METS and MAXIS to support participant eligibility. The following exceptions were noted in nine of 50 case files tested: ? One instance in which income was documented in the case file but MAXIS did not include the income. ? Two instances in which the income amounts listed in MAXIS did not match the supporting documentation in the case file. ? One instance in which the income amounts listed in METS did not have supporting documentation in the case file. ? Two instances in which a case was transferred from METS to MAXIS with no written application on file to support the new case in MAXIS. ? One instance in which two vehicles were listed in MAXIS, and the case file contained verification from an outside source for the vehicle identified as the primary vehicle, however, there was no verification documented in the case file on the second vehicle. ? One instance in which a checking account was listed in MAXIS, however, the verified value of the checking account did not match the amount shown in MAXIS. ? Two instances where the client was receiving income for SSI or RSDI which are deposited directly into a bank account or on a debit card. Neither case included a bank account or debit card listed as an asset. 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 the social services client to determine income and categorical eligibility), while the Minnesota Department of Human Services maintains METS and MAXIS, which support 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 improper input into METS or MAXIS increases the risk that participants will receive benefits when they are not eligible. Cause: County program personnel entering case information into METS or MAXIS did not ensure all required information was verified or updated properly. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations is obtained and properly updated in METS and MAXIS. In addition, consideration should be given to providing further training to program personnel. View of Responsible Official: Acknowledged
Finding Number: 2019-004 Finding Title: Eligibility ? Intake Function Program: Medical Assistance Program (CFDA No. 93.778) Name of Contact Person Responsible for Corrective Action: Randy Beggs Corrective Action Planned: The County will review the findings with the Eligibility Supervisor, and suggest timely and complete review of casefiles and documentation. Supervisor will instruct Eligibility workers on these practices. Anticipated Completion Date: 12-31-2020
2018-003
Finding Number: 2019-005 Prior Year Finding Number: N/A Repeat Finding Since: N/A Procurement, Suspension, and Debarment Program: U.S. Department of Agriculture?s State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (CFDA No. 10.561); Award Nos. 192MN101S2514, 192MN127Q7503, 192MN101S2520; 2019 Pass-Through Agency: Minnesota Department of Human Services Criteria: Federal regulations provided in Title 2 U.S. Code of Federal Regulations ? 200.318(i) state that the non-federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Contract files must contain support of the rationale to limit competition in those cases where competition was limited and ascertain if the limitation was justified (2 CFR sections 200.319 and 200.320(f) and 48 CFR section 52.244-5). Non-federal entities must follow further federal guidance over full and open competition as provided in Title 2 U.S. Code of Federal Regulations ? 200.319; cost or price analysis provided in Title 2 U.S. Code of Federal Regulations ? 200.323; and verifying debarment, suspension, and exclusions as provided in Title 2 U.S. Code of Federal Regulations ?? 180.300, 200.213, and 200.318(h). Condition: For all three procurement transactions tested that are over $3,000, including the one transaction tested over $25,000, the following items were noted: ? None of the small purchases had written documentation to support the rationale for the method of procurement or full and open competition. For two of the three small purchases in which full and open competition was not documented, the rationale to limit competition was not justified. ? The one covered transaction did not have verification of whether vendors were debarred, suspended, or otherwise excluded. Questioned Costs: None. Context: The County has adopted policies to comply with federal regulations; however, the policies do not specify retaining the necessary documentation to demonstrate compliance with federal regulations. 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 regulations. Cause: County staff noted that they do periodically check prices with vendors for small purchases or determine whether there are options between vendors; however, they do not retain documentation. A price or cost analysis was not formally done because of experience with the vendor. The County is also aware of the requirement to determine whether a vendor is debarred, suspended, or otherwise excluded; however, they have not established a process to ensure compliance with its policy or federal regulations. Recommendation: We recommend the County maintain procurement files that include the rationale for the method of procurement, selection of contract type, basis for contractor selection, and the basis for the contract price. The support for the rationale to limit competition in cases where competition is limited and the justification for the limitation should also be documented. A cost or price analysis should be performed and documented for all procurement transactions over the simplified acquisition threshold. We further recommend the County verify and document vendors are not debarred or suspended or that other exclusions apply through the Minnesota Department of Administration?s Suspended/Debarred Vendor Report and the Federal System for Award Management (SAM) site. View of Responsible Official: Acknowledged
Finding Number: 2019-005 Finding Title: Procurement, Suspension, and Debarment Program: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (CFDA No. 10.561) Name of Contact Person Responsible for Corrective Action: Chuck Whiting Corrective Action Planned: The County will access the SAM website and comply with suspension and debarment rules. The County will also prepare and maintain additional documentation regarding procurement rationale for lower threshold items. Anticipated Completion Date: 12-31-2020
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 26, 2019. 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, 2020, which was (2339 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-003
GSA_MIGRATION
GSA_MIGRATION
2017-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2018. 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, 2019, which was (2704 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.