EIN: 416005908
UEI: CG54FXDC3C91
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 11, 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 11, 2026 (106 days from today).
What is a management decision? →During testing of the reports requirements, it was noted the county did not review the reports prior to submission. Questioned Costs: None. Context: The annual LCTS spending report and the annual collaborative reports were not reviewed. Cause: The County had turnover and staff was unaware of this review process. Effect: The details reported could be inaccurate and a lack of review increases the risk the County would not find it internally. Repeat Finding: No. Recommendation: We recommend the county implement processes and procedures to ensure these reports are being reviewed. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM, 2505MN5MAP; 2025 Pass-Through Agency: Minnesota Department of Human Services Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Internal Control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of the reports requirements, it was noted the county did not review the reports prior to submission. Questioned Costs: None. Context: The annual LCTS spending report and the annual collaborative reports were not reviewed. Cause: The County had turnover and staff was unaware of this review process. Effect: The details reported could be inaccurate and a lack of review increases the risk the County would not find it internally. Repeat Finding: No. Recommendation: We recommend the county implement processes and procedures to ensure these reports are being reviewed. 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 the county implement processes and procedures to ensure all reports have a timely review documented by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County will continue to train staff to ensure they are aware of the requirements. Names of the contact person responsible for corrective action: Denise Gaida, Auditor- Treasurer Planned completion date for corrective action plan: December 31, 2026
FAC accepted this audit on May 13, 2025 — management decision was due November 13, 2025.
During testing of eligibility, one of 60 case files did not have birth certificate on file to support that verification of citizenship was done. Questioned Costs: None. Context: For one of 60 casefiles tested, verification of citizenship was not kept on file. Cause: The County has had significant turnover and an increase in caseloads. There was also changing guidance as waivers from the pandemic expired. All provided more opportunities for error. Effect: Improper input or updating of information in MAXIS and lack of verification or follow-up of eligibility determining factors increase the risk that a program participant will receive benefits when they are not eligible. Repeat Finding: No. Recommendation: We recommend the county implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in the system and issues are followed up in a timely matter. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP; 2024 Pass-Through Agency: Minnesota Department of Human Services Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Proper records should be kept to support verification of citizenship. Condition: During testing of eligibility, one of 60 case files did not have birth certificate on file to support that verification of citizenship was done. Questioned Costs: None. Context: For one of 60 casefiles tested, verification of citizenship was not kept on file. Cause: The County has had significant turnover and an increase in caseloads. There was also changing guidance as waivers from the pandemic expired. All provided more opportunities for error. Effect: Improper input or updating of information in MAXIS and lack of verification or follow-up of eligibility determining factors increase the risk that a program participant will receive benefits when they are not eligible. Repeat Finding: No. Recommendation: We recommend the county implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in the system and issues are followed up in a timely matter. Views of responsible officials: There is no disagreement with the audit finding.
Internal Control Over Eligibility Department of Human Services Medical Assistance – Assistance Listing No. 93.778 Recommendation: We recommend the county implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in maxis and issues are followed up in a timely matter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: County will continue to train staff to ensure they are aware of the requirements. Names of the contact person responsible for corrective action: Denise Gaida, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2025
FAC accepted this audit on September 24, 2024 — management decision was due March 24, 2025.
Physical records were not being kept on file to support compliance with suspension and debarment requirements. Questioned Costs: None Context: For 1 of 1 awarded quotes that were funded with ARPA, physical records were not being kept on file to support compliance with suspension and debarment requirements of Uniform Guidance 2 CFR 180.300. Cause: Paper copy was not placed in file. Effect: County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: No Recommendation: We recommend the County implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov). Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Internal Control Over Suspension and Debarment Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.207 Federal Award Identification Number and Year: SLFRP5498, 2023 Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Proper records should be kept to support compliance with suspension and debarment requirements. Condition: Physical records were not being kept on file to support compliance with suspension and debarment requirements. Questioned Costs: None Context: For 1 of 1 awarded quotes that were funded with ARPA, physical records were not being kept on file to support compliance with suspension and debarment requirements of Uniform Guidance 2 CFR 180.300. Cause: Paper copy was not placed in file. Effect: County could be using a vendor that is suspended or debarred at the time of the transaction. Repeat Finding: No Recommendation: We recommend the County implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov). Views of responsible officials: There is no disagreement with the audit finding.
Internal Control Over Suspension and Debarment COVID-19 State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to print and retain physical copies of suspension and debarment checks done through the System for Award Management (SAM.gov. Names of the contact person responsible for corrective action: Denise Gaida, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2024
FAC accepted this audit on May 6, 2021 — management decision was due November 6, 2021.
2020-004 Timely Reporting Type of Finding Material Weakness in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus Relief Fund CFDA Number: 20.019 Pass-Through Agency: Minnesota Department of Management and Budget Pass-Through Number: STL0016 Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2020 Criteria: Per the October 22, 2020 FAQs for Local Governments receiving Coronavirus Relief Funds (CRF) guidance from the state of Minnesota, ?Report must be filed by the 7th business day of the month.? Condition and Context: During statistically valid sample testing, three of the five monthly reports tested were submitted after the reporting deadline. Questioned Costs: Not applicable. Cause: Complex program new to County. Possible Effect: A report not submitted timely could be refused or disqualified. Repeat Finding: Not Applicable. Recommendation: We recommend the County put policies in place to ensure timely reporting. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-004 Timely Reporting Type of Finding Material Weakness in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus Relief Fund CFDA Number: 20.019 Pass-Through Agency: Minnesota Department of Management and Budget Pass-Through Number: STL0016 Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2020 Criteria: Per the October 22, 2020 FAQs for Local Governments receiving Coronavirus Relief Funds (CRF) guidance from the state of Minnesota, ?Report must be filed by the 7th business day of the month.? Condition and Context: During statistically valid sample testing, three of the five monthly reports tested were submitted after the reporting deadline. Questioned Costs: Not applicable. Cause: Complex program new to County. Possible Effect: A report not submitted timely could be refused or disqualified. Repeat Finding: Not Applicable. Recommendation: We recommend the County put policies in place to ensure timely reporting. 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: Coronavirus Relief Fund CFDA Number: 20.019 Pass-Through Agency: Minnesota Department of Management and Budget Pass-Through Number: STL0016 Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2020 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matters Recommendation: It is recommended that the County implement procedures to ensure timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review procedures and implement changes as needed to ensure timely reporting. Name of the contact person responsible for corrective action plan: Denise Gaida, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2021
2020-005 Allowable Cost Allowable Activity Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus Relief Fund CFDA Number: 20.019 Pass-Through Agency: Minnesota Department of Management and Budget Pass-Through Number: STL0016 Compliance Requirement Affected: Allowable Cost Allowable Activity Award Period: Year-Ended December 31, 2020 Criteria: Per the October 19, 2020 FAQ issued by the Minnesota Department of Management and Budget, "The expenses of acquiring equipment (e.g., vehicles) may be covered with payments from the Fund in certain cases: A government must (i) determine that it is not able to meet the need arising from the public health emergency in a cost-effective manner by leasing property or equipment or by improving property already owned and (ii) maintain documentation to support this determination." Condition and Context: During statistically valid sample testing of allowable costs and allowable activities, two of twenty-five disbursements tested were for vehicles, for which the County did not have supporting documents readily available, and consideration for leasing a vehicle, was not maintained. In the population of allowable costs and allowable activities, a total of three vehicle purchases were noted. Questioned Costs: $80,307 Cause: Complex program new to County. Possible Effect: Compliance requirements which are not met could result in the money being due back to the grantor. Repeat Finding: Not Applicable. Recommendation: We recommend the County maintain procedures to ensure grant compliance requirements are being met. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-005 Allowable Cost Allowable Activity Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus Relief Fund CFDA Number: 20.019 Pass-Through Agency: Minnesota Department of Management and Budget Pass-Through Number: STL0016 Compliance Requirement Affected: Allowable Cost Allowable Activity Award Period: Year-Ended December 31, 2020 Criteria: Per the October 19, 2020 FAQ issued by the Minnesota Department of Management and Budget, "The expenses of acquiring equipment (e.g., vehicles) may be covered with payments from the Fund in certain cases: A government must (i) determine that it is not able to meet the need arising from the public health emergency in a cost-effective manner by leasing property or equipment or by improving property already owned and (ii) maintain documentation to support this determination." Condition and Context: During statistically valid sample testing of allowable costs and allowable activities, two of twenty-five disbursements tested were for vehicles, for which the County did not have supporting documents readily available, and consideration for leasing a vehicle, was not maintained. In the population of allowable costs and allowable activities, a total of three vehicle purchases were noted. Questioned Costs: $80,307 Cause: Complex program new to County. Possible Effect: Compliance requirements which are not met could result in the money being due back to the grantor. Repeat Finding: Not Applicable. Recommendation: We recommend the County maintain procedures to ensure grant compliance requirements are being met. Views of Responsible Officials: There is no disagreement with the audit finding.
2020-005 ALLOWABLE COST AND ALLOWABLE ACTIVITY Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus Relief Fund CFDA Number: 20.019 Pass-Through Agency: Minnesota Department of Management and Budget Pass-Through Number: STL0016 Compliance Requirement Affected: Allowable Cost Allowable Activity Award Period: Year-Ended December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended that the County implement procedures to ensure costs are allowable by grant guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review procedures and implement changes as needed to ensure costs are allowable and proper documentation is maintained. Name of the contact person responsible for corrective action plan: Denise Gaida, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2021
2020-006 Eligibility Documentation Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MNADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2020 Criteria: According to Uniform Guidance 2 CFR Part 200, Appendix XI Compliance Supplement for CFDA 93.778 and 42 CFR section 431.10, the federal eligibility compliance requirements for Medical Assistance require verification of specific assets owned by applicants. In order for benefit amounts to be calculated correctly, it?s necessary for the information to be entered into the state eligibility system, MAXIS, accurately. Condition and Context: During statistically valid sample testing of eligibility, it was noted that one out of sixty transactions did not have the updated information entered into the state system MAXIS at the time of renewal. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: Not applicable. The County administers the program, but benefits to participants in this program are paid by the state of Minnesota. Cause: Limited resources to implemented significant policy changes in a very short time that were brought upon by the COVID-19 pandemic, in addition to a typical workload within the department. Possible Effect: The County could be providing benefits to ineligible clients. Repeat Finding: Prior year finding identified as Finding 2019-004. Recommendation: We recommend the County implement procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations exist and are properly input or updated in MAXIS and issues are followed up on in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-006 Eligibility Documentation Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MNADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2020 Criteria: According to Uniform Guidance 2 CFR Part 200, Appendix XI Compliance Supplement for CFDA 93.778 and 42 CFR section 431.10, the federal eligibility compliance requirements for Medical Assistance require verification of specific assets owned by applicants. In order for benefit amounts to be calculated correctly, it?s necessary for the information to be entered into the state eligibility system, MAXIS, accurately. Condition and Context: During statistically valid sample testing of eligibility, it was noted that one out of sixty transactions did not have the updated information entered into the state system MAXIS at the time of renewal. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: Not applicable. The County administers the program, but benefits to participants in this program are paid by the state of Minnesota. Cause: Limited resources to implemented significant policy changes in a very short time that were brought upon by the COVID-19 pandemic, in addition to a typical workload within the department. Possible Effect: The County could be providing benefits to ineligible clients. Repeat Finding: Prior year finding identified as Finding 2019-004. Recommendation: We recommend the County implement procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations exist and are properly input or updated in MAXIS and issues are followed up on in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.
2020-006 ELIGIBILITY DOCUMENTATION (2019-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2005MNADM, 2005MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County implement procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations exist and are properly input or updated in MAXIS and issues are followed up on 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 review procedures and implement changes as needed to ensure all documentation to support eligibility determinations exist and are properly input or updated in MAXIS. Name of the contact person responsible for corrective action plan: Jackie Och, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2021
2019-004
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 1905MNADM, 1905MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria: According to Uniform Guidance 2 CFR Part 200, Appendix XI Compliance Supplement for CFDA 93.778 and 42 CFR section 431.10, the federal eligibility compliance requirements for Medical Assistance require verification of specific assets owned by applicants. In order for benefit amounts to be calculated correctly, it?s necessary for the information to be entered into the state eligibility system, MAXIS, accurately. Condition and Context: During statistically valid sample testing of eligibility, it was noted that three out of sixty transactions did not have asset documentation to support the amount that was entered into the state system MAXIS. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits and was a statistically valid sample. Questioned Costs: Not applicable. The County administers the program, but benefits to participants in this program are paid by the state of Minnesota. Cause: Lack of oversight by management. Possible Effect: The County could be providing benefits to ineligible clients. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations exist and are properly input or updated in MAXIS and issues are followed up on in a timely manner. 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 Title: Medical Assistance Program (Medicaid Cluster) CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 1905MNADM, 1905MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria: According to Uniform Guidance 2 CFR Part 200, Appendix XI Compliance Supplement for CFDA 93.778 and 42 CFR section 431.10, the federal eligibility compliance requirements for Medical Assistance require verification of specific assets owned by applicants. In order for benefit amounts to be calculated correctly, it?s necessary for the information to be entered into the state eligibility system, MAXIS, accurately. Condition and Context: During statistically valid sample testing of eligibility, it was noted that three out of sixty transactions did not have asset documentation to support the amount that was entered into the state system MAXIS. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits and was a statistically valid sample. Questioned Costs: Not applicable. The County administers the program, but benefits to participants in this program are paid by the state of Minnesota. Cause: Lack of oversight by management. Possible Effect: The County could be providing benefits to ineligible clients. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations exist and are properly input or updated in MAXIS and issues are followed up on in a timely manner. Views of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) CFDA Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 1905MNADM, 1905MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2019 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Recommendation: It is recommend the County implement procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations exist and are properly input or updated in MAXIS and issues are followed up on 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 review procedures and implement changes as needed to ensure all documentation to support eligibility determinations exist and are properly input or updated in MAXIS. Name of the contact person responsible for corrective action plan: Jackie Och, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2020
FAC accepted this audit on May 14, 2019 — management decision was due November 14, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 3, 2018 — management decision was due November 3, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-007
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 15, 2017 — management decision was due February 15, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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