STATE OF MINNESOTA Office of the State Auditor
Rebecca Otto State Auditor
REPORT OF THE STATE AUDITOR
ON FEDERALLY ASSISTED PROGRAMS OF SUBRECIPIENTS OF
THE STATE OF MINNESOTA FOR THE YEAR ENDED JUNE 30, 2017
Description of the Office of the State Auditor The mission of the Office of the State Auditor is to oversee local government finances for Minnesota taxpayers by helping to ensure financial integrity and accountability in local governmental financial activities. Through financial, compliance, and special audits, the State Auditor oversees and ensures that local government funds are used for the purposes intended by law and that local governments hold themselves to the highest standards of financial accountability. The State Auditor performs approximately 150 financial and compliance audits per year and has oversight responsibilities for over 3,300 local units of government throughout the state. The office currently maintains five divisions: Audit Practice - conducts financial and legal compliance audits of local governments; Government Information - collects and analyzes financial information for cities, towns, counties, and special districts; Legal/Special Investigations - provides legal analysis and counsel to the Office and responds to outside inquiries about Minnesota local government law; as well as investigates allegations of misfeasance, malfeasance, and nonfeasance in local government; Pension - monitors investment, financial, and actuarial reporting for approximately 650 public pension funds; and Tax Increment Financing - promotes compliance and accountability in local governments’ use of tax increment financing through financial and compliance audits. The State Auditor serves on the State Executive Council, State Board of Investment, Land Exchange Board, Public Employees Retirement Association Board, Minnesota Housing Finance Agency, and the Rural Finance Authority Board. Office of the State Auditor 525 Park Street, Suite 500 Saint Paul, Minnesota 55103 (651) 296-2551 [email protected] www.auditor.state.mn.us This document can be made available in alternative formats upon request. Call 651-296-2551 [voice] or 1-800-627-3529 [relay service] for assistance; or visit the Office of the State Auditor’s web site: www.auditor.state.mn.us.
FEDERALLY ASSISTED PROGRAMS OF SUBRECIPIENTS OF
THE STATE OF MINNESOTA FOR THE YEAR ENDED JUNE 30, 2017
Single Audit Division Office of the State Auditor
State of Minnesota
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State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Introduction i Exhibit 1 Questioned Costs 1 Exhibit 2 Expenditures of Federal Awards by CFDA Number 5 Exhibit 3 Expenditures of Federal Awards by Subrecipient Entity 21 Exhibit 4 Expenditures of Federal Awards by Administering Agency 37 Summary 39 Detail ABT Associates, Inc. 53 Accessibility, Inc. 53 Advanced Medical Electronics Corporation 53 Aitkin-Itasca-Koochiching Community Health Services Board 53 American Indian Community Housing Organization 53 American College of Radiology 53 Amherst H. Wilder Foundation 54 Anoka County 54 Arizona State University 54 Arrowhead Economic Opportunity Agency 54 Arrowhead Regional Development Commission 55 Artann Laboratories 55 Banner Health 55 Beacon Interfaith Housing Collaborative 55 Becker County 55 Beltrami County 55 Bemidji Regional Interdistrict Council 55 Benton County 56 Benton-Stearns Education District 56 Beth Israel Deaconess Medical Center 56 Bi-County Community Action Programs 56 Boston Medical Center 56 Boston University 57
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
Page
Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Brigham and Women’s Hospital 57 Brown-Nicollet Community Health Service 57 Community Action Partnership of Suburban Hennepin 57 Carlton-Cook-Lake-St. Louis Community Health Board 57 Carter Consulting 58 Carver-Scott Educational Cooperative 59 Case Western Reserve University 59 Cass County 59 CentraCare Health System/St. Cloud Hospital 59 Central Minnesota Legal Services 59 Central Minnesota Council on Aging 59 Central Minnesota Emergency Medical Services Region 60 Central Minnesota Healthcare System Preparedness Program 60 Central Minnesota Initiative Fund 60 Central Minnesota Regional Radio Board 60 Child Care Aware of Minnesota 60 Children’s Advocacy Centers of Georgia 61 Children’s Defense Fund 61 Children’s Hospital of Boston 61 Children’s Hospital of Philadelphia 61 Chippewa County 61 Chisago County 61 Church World Services 61 Cincinnati Children’s Hospital Medical Center 61 Cities Amboy 62 Bemidji 62 Breckenridge 62 Brooklyn Park 62 Deer River 62 Duluth 62 Edina 63 Elk River 63 Gaylord 63
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
Page
Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail Cities (Continued) Glencoe 63 Grand Rapids 63 Hallock 63 Hastings 64 International Falls 64 Inver Grove Heights 64 Isanti 64 Janesville 64 Kasota 64 Lakefield 64 Lakeville 64 Madelia 65 Mankato 65 Maple Grove 65 Minneapolis 65 Minnetonka 67 Moorhead 67 Mountain Lake 67 North Mankato 67 Northfield 68 Plymouth 68 Roosevelt 68 Shakopee 68 St. Cloud 68 St. Louis Park 69 St. Paul 69 Superior, Wisconsin 70 Tracy 70 Trimont 70 Vernon Center 70 Warba 70 Waterville 70 Westbrook 70
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Clearwater County 71 Cleveland Clinic 71 Coalition of Cancer Cooperative Groups 71 Columbia University 71 Community Action of Minneapolis 71 Cook County 71 Countryside Public Health Service 71 Crawford County, Wisconsin 72 Creatv MicroTech, Inc. 72 Crow Wing County 72 Dakota - Scott Service Delivery Area 14 72 Dakota County Community Development Agency 72 Dakota County 72 Dakota County Housing and Redevelopment Authority 72 Dartmouth College 73 Des Moines Valley Health and Human Services 73 Dodge County 73 Duke Clinical Research Institute 73 Duke University 73 Dystonia Medical Research Foundation 73 ECOG-ACRIN NCORP Research Base 74 Emerge Community Development 74 EnBiotix Company 74 Endomimetics 74 Enterprise Community Partners, Inc. 74 Episcopal Migration Ministries 74 Faribault County Housing and Redevelopment Authority 74 FHI Development 360 75 Florida State University 75 Fox Chase Cancer Center 75 Fox Valley Technical College 75 Fred Hutchinson Cancer Research Center 75 Freshwater Education District 75 Frontier Science Foundation 76
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) General Electric Global Research Center 76 Georgetown University 76 Georgia Board for Physician Workforce 76 Goodhue County Education District 76 Goodwill Industries/Easter Seals 77 Government Department of the Fond du Lac Band of Lake Superior Chippewa 77 Great Lakes Hemophilia Foundation 77 Great Lakes Indian Fish and Wildlife Commission 77 Great River Perkins Consortium 78 Group Health Cooperative 78 Gynecological Oncology Group 78 H. Lee Moffit Cancer Center and Research Institute 78 Harvard Pilgrim Health Center 78 Headwaters Regional Development Commission 78 Health Partners Institute 78 Hearth Connection 79 Heartland Community Action Agency 79 Heartland Human Care Services, Inc. 79 Hennepin County 79 Henry Ford Health System 81 Hmong American Partnership 82 Housing and Redevelopment Authority of Saint Paul 82 Hubbard County 82 Hunger Solutions Minnesota 82 ICF Resources, Inc. 82 ICON 82 Illinois Department of Education 82 Illinois Department of Human Services 83 Imanis Life Sciences 83 Immigrant Law Center of Minnesota 83 Impel NeuroPharma 83 Indiana University 83 Innovative Design Labs 83 Institute of Clinical Research 83 Intercultural Mutual Assistance Association 83
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Intermediate School District 287 84 Intermediate School District 916 84 Intermediate School District 917 85 Iowa State University 86 Iron Horse Diagnostics, Inc. 86 Isanti County 86 Isanti-Mille Lacs Community Health Service 86 Ischemia 86 Independent School Districts 0011 Anoka-Hennepin 86 0014 Fridley 86 0025 Pine Point (Ponsford) 86 0047 Sauk Rapids-Rice 87 0097 Moose Lake 87 0181 Brainerd 87 0196 Rosemount-Apple Valley-Eagan 87 0241 Albert Lea 87 0270 Hopkins 87 0273 Edina 87 0282 St. Anthony-New Brighton 87 0284 Wayzata 88 0423 Hutchinson 88 0466 Dassel-Cokato 88 0492 Austin 88 0535 Rochester 88 0622 North St. Paul-Maplewood-Oakdale 89 0623 Roseville 89 0624 White Bear Lake 89 0706 Virginia 89 0709 Duluth 89 0742 St. Cloud 89 0761 Owatonna 90 0882 Monticello 90 0911 Cambridge-Isanti 90 2142 St. Louis County 90
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Itasca Area Schools Collaborative 90 Itasca Community College 91 Itasca County 91 Jaeb Center for Health Research 91 Johns Hopkins University 91 Kaiser Foundation Research Institute 91 Kanabec County 91 Kandiyohi County 92 Kandiyohi-Renville Community Health Board 92 Karen Organization of Minnesota 92 Koronis Biomedical Technologies 93 La Crosse County, Wisconsin 93 Lake County 93 Lake Superior College 93 Lakes and Prairies Community Action Partnership 93 LAM Foundation 93 Land of the Dancing Sky Area Agency on Aging 93 LeSueur County Housing and Redevelopment Authority 94 Learning Community Accountable Community 94 Leech Lake Reservation Business Committee 94 Legal Aid Service of Northeast Minnesota 94 Leidos 94 Local Initiatives Support Corporation 94 Lutheran Immigration/Refugee Services 95 Lutheran Social Service of Minnesota 95 Lyon County 95 Massachusetts Eye and Ear Infirmary 95 Massachusetts General 95 Mayo Clinic 96 Medical University of South Carolina 96 Meeker County 96 Meeker-McLeod-Sibley Community Health Service 96 Meeker-Wright Special Education Cooperative 97 Metropolitan Area Agency on Aging 97 Metropolitan Educational Service Cooperative 98
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Metropolitan Council 98 Michigan Technological University 99 Mid-Minnesota Legal Assistance 99 Mille Lacs County 99 Minneapolis Community and Technical College 99 Minneapolis Public Housing Authority 99 Minnesota Assistance Council for Veterans 99 Minnesota Children’s Alliance 99 Minnesota State Departments/Agencies/Boards Board on Aging 100 Center for Crime Victim Services 100 Department of Agriculture 100 Department of Commerce 101 Department of Corrections 104 Department of Economic Security 104 Department of Education 104 Department of Employment and Economic Development 152 Department of Health 157 Department of Human Services 171 Department of Military Affairs 208 Department of Minnesota Management & Budget 208 Department of Natural Resources 208 Department of Public Safety 213 Department of Transportation 229 Emergency Medical Services Board 240 Historical Society 240 Indian Affairs Council 240 Judicial 241 MNsure 241 Office of Higher Education 242 Office of the Secretary of State 242 Pollution Control Agency 242 State Arts Board 243 Trial Courts 243
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Minnesota Chippewa Tribe 243 Minnesota Coalition Against Sexual Assault 243 Minnesota Community Action Partnership 244 Minnesota Health Solutions Corporation 244 Minnesota Home Ownership Center 244 Minnesota Housing Finance Agency 244 Minnesota Public Facilities Authority 246 Minnesota River Area Agency on Aging 248 Minnesota Rural Water Association 249 Modulation Therapeutics 249 Monroe County, Wisconsin 249 Morrison County 249 Morrison-Todd-Wadena Community Health Board 250 Mount Sinai Medical Center of Florida 250 Mount Sinai School of Medicine, New York 250 Minneapolis Medical Research Foundation 250 National Association of County and City Health Officials 250 National Association of Chronic Disease Directors 251 National Center for Teacher Residencies 251 National Childhood Cancer Foundation 251 National Health Care for the Homeless Council 251 National Institute for Excellence in Teaching 252 National Jewish Health 252 National Joint Powers Alliance 252 National Marrow Donor Program 252 National Rural Water Association 252 Nationwide Children’s Hospital 252 NeuroSigma, Inc. 252 New England Research Institutes 253 NORC 253 North Country Vocational Center 253 North Dakota - Department of Health 253 North Dakota - Department of Public Instruction 253 Northern California Institute for Research and Education 254 Northern Minnesota Network 254
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Northland Learning Center, Virginia 254 Northside Achievement Zone 255 Northwestern University 255 NRG Oncology 255 Northwest Private Industry Council 255 Northwest Regional Development Commission 255 New York Academy of Medicine 255 New York University School of Medicine 255 O. N. Diagnostics 256 Ohio State University 256 Oklahoma State University 256 Old Dominion University 256 Putting All Communities Together for Families Collaborative 256 Park Nicollet 256 Partnership 4 Health Community Health Board 256 Paul Bunyan Educational Cooperative 257 Pearl Crisis Center 258 Pennsylvania State University 258 Pine to Prairie Cooperative Center 258 Planned Parenthood of Minnesota, North Dakota, and South Dakota 258 Polk County 259 Polk Norman Mahnomen Community Health Board 259 Princeton University 259 Radiation Monitoring Devices, Inc. 259 Radiological Society of North America 259 Ramsey County 259 Recombinetics, Inc. 261 Red Lake Band of Chippewa Indians 261 Red Lake County 261 Region 1 - Southeast Minnesota Homeland Security Emergency Management 261 Renville County 261 Ridgewater College 261 River Bend Education District 262 Roswell Park Cancer Institute 262 Rum River Special Education Cooperative 262
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Rush University Medical Center 262 SAIC-Frederick, Inc. 262 Sanford Medical Center 262 Sanford-Burnham Medical 263 Southeast Minnesota Area Agency on Aging 263 Southeast Minnesota Emergency Communications Board 263 Southeast Minnesota Water Resources Board 264 Seattle Children’s Hospital 264 Second Harvest Heartland 264 Senior Service America, Inc. 264 Sequent Medical, Inc. 264 ServeMinnesota! 265 Sherburne and Northern Wright Special Education Cooperative 265 Simax, Inc. 265 Simmersion, LLC 265 Sloan-Kettering Institute for Cancer Research 265 SOAR Career Solutions 265 Social and Scientific Systems, Inc. 265 South Central Service Cooperative 266 South Central Workforce Council 266 Southern Minnesota Regional Legal Services, Inc. 266 Southern Illinois University 266 SouthWest Metro Educational Cooperative 266 Spurwink 267 Special School District 1 - Minneapolis 267 St. Croix River Education District 267 St. Louis County 268 St. Paul Public Housing Agency 268 St. Thomas University 268 Stanford University 268 State of Georgia 269 State of Kansas - Department of Health and Environment 269 State of Wisconsin - Department of Public Instruction 269 State of Wisconsin - Department of Transportation 269 State of Wisconsin - Division of Public Health 269
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) State University of New York 269 Stearns County 269 Stellenbosch University 270 Sun Health Research Institute 270 Southwest and West Central Service Cooperative 270 Texas Tech University 271 Three Rivers Community Action, Inc. 271 Todd County 271 Town of Henderson 271 Translational Genomics Research Institute 271 Trempealeau County, Wisconsin 271 Tri-County Community Action, Inc. 271 Tubman 272 United States Departments or Agencies Corporation for National and Community Service 272 Department of Agriculture 273 Department of Commerce 277 Department of Defense 278 Department of Education 278 Department of Energy 284 Department of Health and Human Services 284 Department of Homeland Security 294 Department of Housing and Urban Development 296 Department of Interior 302 Department of Justice 304 Department of Labor 311 Department of Transportation 312 Department of Treasury 313 Environmental Protection Agency 313 Equal Employment Opportunity Commission 314 Federal Emergency Management Agency 314 Institute of Museum and Library Services 314 Legal Services Corporation 315 National Aeronautics and Space Administration 315 National Endowment for the Arts and Humanities 315
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
Page
Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail United States Departments or Agencies (Continued) National Science Foundation 315 Small Business Administration 315 Social Security Administration 315 Veterans Administration 316 United Community Action Partnership 316 United States Conference of Catholic Bishops 316 United Way - Greater Twin Cities 316 United Way of America 316 University of Alabama 317 Arizona 317 California - Los Angeles 317 California - San Diego 317 California - San Francisco 317 California - Santa Barbara 318 Chicago 318 Cincinnati 318 Colorado 318 Delaware 318 Florida 318 Illinois - Board of Trustees 319 Illinois at Urbana-Champaign 319 Iowa 319 Kansas 319 Louisville 319 Maryland 319 Massachusetts 320 Medicine and Dentistry of New Jersey 320 Miami 320 Michigan 320 Minnesota 320 Mississippi 322 Nebraska 322 North Carolina 323
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
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Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail University of (Continued) North Dakota 323 Oklahoma, Health Sciences Center 323 Oregon 323 Pennsylvania 323 Pittsburgh 323 South Alabama 324 South Carolina 324 South Florida 324 Southern California 324 Tennessee 324 Texas 324 Texas, Health Sciences Center 325 Texas, MD Anderson Cancer Center 325 Texas, Southwestern Medical Center 325 Utah 325 Vermont 325 Virginia 325 Washington 325 Wisconsin 326 Upper Minnesota Valley Regional Development Commission 326 U.S. Committee for Refugees and Immigrants 326 Vanderbilt University 326 Vernon County, Wisconsin 327 Virginia, Minnesota Housing and Redevelopment Authority 327 Vivonics, Inc. 327 Wake Forest University 327 Waseca County 327 Washington County Housing and Redevelopment Authority 327 Washington University at St. Louis 327 Weill Medical College at Cornell University 328 West Central Area Agency on Aging 328 West Central Education District 328 West Central Minnesota Emergency Medical Services Corporation 328 West Side Community Health Services 328
State of Minnesota Office of the State Auditor
Statewide Single Audit Table of Contents
For the Year Ended June 30, 2017
Page
Exhibit 4 Expenditures of Federal Awards by Administering Agency Detail (Continued) Westat, Inc. 328 Western Community Action, Inc. 328 Wilkin County 329 Willmar Housing and Redevelopment Authority 329 Wisconsin Medical College 329 Wisconsin Office of Rural Health 329 World Relief Minnesota 329 Wright County Interagency Early Intervention Committee 329 Wright Technical Center 329 Wyss Institute at Harvard University 330 Yale University 330 Yeshiva University 330 Zumbro Education District 330 Exhibit 5 Summary of Nonfederal Crosscutting Findings 331 Cities 333 Counties 337 Nonprofit Agencies 343 Other Governmental Agencies 346 Regional Development Commissions 348 Schools and Related Agencies 348 Exhibit 6 Summary of Federal Crosscutting Findings 361 Cities 363 Nonprofit Agencies 363 Other Governmental Agencies 363 Schools and Related Agencies 363
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REBECCA OTTO STATE AUDITOR
STATE OF MINNESOTA OFFICE OF THE STATE AUDITOR
SUITE 500
525 PARK STREET SAINT PAUL, MN 55103-2139
(651) 296-2551 (Voice) (651) 296-4755 (Fax)
[email protected] (E-mail) 1-800-627-3529 (Relay Service)
February 15, 2018 Mr. Myron Frans, Commissioner Minnesota Management & Budget 400 Centennial Office Building 658 Cedar Street Saint Paul, Minnesota 55155 Mr. James R. Nobles, Legislative Auditor Office of the Legislative Auditor Centennial Office Building, First Floor 658 Cedar Street Saint Paul, Minnesota 55155 The Honorable Daniel R. Levinson, Inspector General Office of Inspector General U.S. Department of Health and Human Services 330 Independence Avenue S.W. Washington, DC 20201 The Office of the State Auditor has completed its report on Federally Assisted Programs of Subrecipients of the State of Minnesota for the year ended June 30, 2017. General The State of Minnesota, as a recipient of federal funds, is responsible for assuring that its subrecipients of federal funds have audits in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). This report on “Federally Assisted Programs of Subrecipients of the State of Minnesota” for the fiscal year ended June 30, 2017, is prepared to demonstrate the State of Minnesota’s compliance with the requirement for audit of federal funds granted to its subrecipients.
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This report represents a compilation of financial and compliance information pertaining to federal grants. The data has been obtained from a combination of audited financial statements of subrecipients submitted to this office and information from the Federal Audit Clearinghouse. Subrecipients covered in this report include cities, counties, nonprofit agencies, regional development commissions, school districts and related agencies, tribal governments, and other local units of government in Minnesota. Memorandum of Understanding In April 1983, a Memorandum of Understanding (Memorandum) was signed that documented the arrangement for conducting a single audit of federal funds awarded directly to the State of Minnesota and expended either by the State or an authorized subrecipient. This Memorandum remains in effect for the current-year single audit report of the State of Minnesota. The Memorandum outlines the broad issues agreed to, as well as the specific responsibilities of each party. The parties participating in the Memorandum and their duties are: Minnesota Management & Budget serves as the lead state agency, representing all
Minnesota state agencies receiving federal funds, and coordinates single audit requirements. The Minnesota Office of the Legislative Auditor performs the statewide single audit and
prepares the audit report at the state level. The U.S. Department of Health and Human Services* - Office of the Inspector General
serves as the lead cognizant audit agency, representing all federal agencies awarding funds to the State of Minnesota, and serves as liaison with the other parties participating in the Memorandum and federal agencies.
The Minnesota Office of the State Auditor monitors subrecipient audits by reviewing audit
reports for timeliness and compliance with federal reporting standards. Subrecipient audit reports are considered acceptable when they include the reporting elements required by Government Auditing Standards, issued by the Comptroller General of the United States; by the American Institute of Certified Public Accountants; and by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The Office of the State Auditor prepares this summary report, which includes expenditures of federal awards by subrecipients, along with their auditor’s questioned costs and noncompliance and/or internal control findings.
*When the Memorandum was signed, the U.S. Department of Agriculture was the cognizant agency for the State of Minnesota; currently, the cognizant agency is the U.S. Department of Health and Human Services.
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Review of Subrecipient Audit Reports For the fiscal year ended June 30, 2017, 454 entities were determined to have received sufficient federal funds from the State of Minnesota to require them to submit audited financial statements. Not all subrecipients submitted audited financial statements in time to be included in this report. Audits expected and audits received, by type, are:
Significant Items To be included in this report, financial statements must have been received by February 9, 2017. Uniform Guidance require nonfederal entities to file their single audit reports within nine months of year-end; therefore, governmental or nonprofit entities with fiscal years ending May 10, 2017, or earlier should have filed their financial statements in time for this report. In addition, the State requires school districts to file their financial statements by December 31. Ten entities failed to report in compliance with these requirements. An additional two reports were not received in time for this publication, reflecting the fact that entities (other than schools) with fiscal years ending between May 11 and July 1, 2017, may have reporting deadlines extending beyond the publication date of this report. Contents of This Report This report contains six exhibits. The exhibits contain information included in audited financial statements of subrecipients having fiscal year-ends between July 1, 2016, and June 30, 2017. The resolution of questioned costs, noncompliance, and crosscutting findings is the responsibility of the administering agency.
Total
Received
Failed to Report
Not Received in
Time for Publication
Cities 60 60 - - Counties 73 69 4 - Nonprofit Agencies 109 107 - 2 Other Governmental Agencies 26 24 1 1 Regional Development Commissions 6 6 - - Schools and Related Agencies 172 171 1 - Tribal Governments 8 4 4 - Totals 454 441 10 3 Percent 100% 97.1% 2.2% 0.7%
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The exhibits are: Exhibit 1 Questioned Costs
Exhibit 1 is a summary of questioned costs by administrative agency. For each questioned cost, the exhibit lists the subrecipient entity, the Catalog of Federal Domestic Assistance (CFDA) number, and the reason for and the amount of the questioned costs.
Exhibit 2 Expenditures of Federal Awards by CFDA Number
Exhibit 2 is a summary of expenditures of federal awards by CFDA number and by administering agency type--direct federal or passed through the State or other agency.
Exhibit 3 Expenditures of Federal Awards by Subrecipient Entity
Exhibit 3 is a summary of expenditures of federal awards by subrecipient entity and administrative agency type--direct federal or passed through the state or other agency. Also shown are those entities that were to file a single audit report and did not. The exhibit identifies whether the entity’s audit report is acceptable; that is, if the audit report contains all reporting elements required by applicable auditing standards.
Exhibit 4 Expenditures of Federal Awards by Administering Agency
Exhibit 4 is a summary of expenditures of federal awards by the administrative agency and a breakdown of those agencies by the subrecipient entities and CFDA numbers. Also identified are federal or nonfederal crosscutting findings or grant noncompliance (refer to Exhibits 5 and 6 for detailed crosscutting findings). The exhibit also identifies if the entity’s audit report is acceptable.
Exhibit 5 Summary of Nonfederal Crosscutting Findings
Exhibit 5 is a summary of nonfederal crosscutting findings by entity. Nonfederal crosscutting findings are non-monetary and do not pertain to federal programs.
Exhibit 6 Summary of Federal Crosscutting Findings
Exhibit 6 is a summary of federal crosscutting findings by entity. Federal crosscutting findings are non-monetary and do not pertain to a specific federal program.
For detail regarding information in these exhibits, the audit report should be reviewed or the subrecipient should be contacted.
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Report Distribution This report will be posted on the Office of the State Auditor’s website (www.auditor.state.mn.us) and will be distributed to: U.S. Department of Health and Human Services, the cognizant agency for the State of
Minnesota; Minnesota Management & Budget; Office of the Legislative Auditor; and any other agencies that request a copy. Statistical Information The following table shows the number of subrecipients submitting single audits that were included in our reports for each of the ten years ended June 30, 2017:
Year
Cities
Counties
Nonprofit Agencies
Other
Governments
Regional Development Commissions
Schools and Related
Agencies
Tribal
Governments
Total
2017 60 69 107 24 6 171 4 441 2016 49 73 59 23 7 166 3 380 2015 59 81 39 21 3 238 4 445 2014 2013
54 68
82 83
49 52
23 21
5 3
239 247
6 3
458 477
2012 81 86 53 20 5 247 6 498 2011 106 86 67 35 8 286 8 596 2010 94 85 60 32 6 347 3 627 2009 66 84 61 26 4 207 4 452 2008 57 74 54 18 6 201 4 414
The following table summarizes the federal grant revenue by administering agency type included in this report for the last ten years: (Dollars in millions)
Administering Agency Year Federal State Other Total
2016 $ 840 $ 1,561 $ 251 $ 2,652 2016 674 1,489 166 2,329 2015 690 1,464 171 2,325 2014 2013
673 985
1,473 1,537
182 246
2,328 2,768
2012 1,027 1,679 310 3,016 2011 1,034 2,139 163 3,336 2010 614 2,476 135 3,225 2009 588 1,569 86 2,244 2008 504 1,238 82 1,824
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The following is a tabulation of the questioned costs for the last ten years:
June 30 Amount
2017 $ 891,555 2016 263,025 2015 269,112 2014 2013
428,749 88,352
2012 882,149 2011 414,066 2010 430,960 2009 767,712 2008 75,895
Acknowledgment The preparation of this report on Federally Assisted Programs of Subrecipients of the State of Minnesota for the year ended June 30, 2017, was accomplished through the effort of the Single Audit Division and the cooperation of various federal, state, and local agencies. I hereby acknowledge those local entities that submitted their annual reports in a timely manner. Sincerely, /s/Rebecca Otto Rebecca Otto State Auditor
EXHIBIT 1
QUESTIONED COSTS
The following exhibit is a summary of the questioned costs by administering agency. Summarized for each questioned cost is the subrecipient entity, CFDA number, reason for the questioned cost, and the amount of the questioned cost. The resolution of questioned costs is the responsibility of the administering agency.
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State of MinnesotaOffice of the State Auditor
Statewide Single AuditQuestioned Costs
For the Year Ended June 30, 2017
CFDANumber
DollarAmount
Administering Agency
Name of Entity
Exhibit 1
Reason
ISD 0272 EDEN PRAIRIE 84.027 48,325Expenditures
MN - DEPARTMENT OF EDUCATION
ISD 0861 WINONA 84.027 39,936Expenditures
SSD 1 MINNEAPOLIS 10.553 1,153Grant Compliance
ISD 2149 MINNEWASKA AREA 10.553 53,506Grant Compliance
142,920
FAIRVIEW HEALTH SERVICES 93.817 605,022Grant Compliance
MN - DEPARTMENT OF HEALTH
LE SUEUR COUNTY 93.563 22,925Grant Compliance
MN - DEPARTMENT OF HUMAN SERVICES
CENTRAL MN COUNCIL ON AGING 93.044 4,106Grant Compliance
CAP OF SUBURBAN HENNEPIN 93.569 45,016Grant Compliance
72,047
LAKES & PRAIRIES COMM ACT PRTNR 93.600 71,566Grant Compliance
U.S. - DEPARTMENT OF HEALTH & HUMAN SERVICES
891,555Total Questioned Costs
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EXHIBIT 2
EXPENDITURES OF FEDERAL AWARDS BY CFDA NUMBER
The following exhibit is a summary of expenditures of federal awards by CFDA number and by administering agency type--direct federal or passed through the state or another agency.
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Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2
09.000 3,809,200 --- 37,026 3,846,22610.000 189,439 1,399 425,819 616,65710.069 17,135 --- --- 17,13510.168 20,356 --- --- 20,35610.225 88,593 --- --- 88,59310.311 557,756 --- --- 557,75610.351 33,841 --- --- 33,84110.415 4,363,394 --- --- 4,363,39410.427 187,265 --- --- 187,26510.443 208,697 --- --- 208,69710.446 83,120 --- --- 83,12010.550 --- 60,702 --- 60,70210.551 10,683 20,659 149,234 180,57610.553 --- 41,132,141 122,852 41,254,99310.555 185,944 156,854,813 186,318 157,227,07510.556 --- 73,406 69,539 142,94510.557 --- 26,091,449 4,025,407 30,116,85610.558 70,164 53,273,518 9,659 53,353,34110.559 --- 6,691,368 25,340 6,716,70810.561 178,584 49,550,771 430,695 50,160,05010.565 --- 2,570,433 --- 2,570,43310.567 575,337 109,602 --- 684,93910.568 --- 939,622 172,614 1,112,23610.569 --- 364,146 3,027,386 3,391,53210.572 --- 24,830 --- 24,83010.575 94,471 13,519 --- 107,99010.579 --- 287,185 --- 287,18510.580 --- 375,169 20,184 395,35310.582 7,737 2,650,036 --- 2,657,77310.664 207,499 256,707 --- 464,20610.665 --- 4,883,923 123,746 5,007,66910.675 21,713 --- --- 21,71310.760 11,661,643 --- 4,979,004 16,640,64710.761 --- --- 237,558 237,55810.766 341,746 --- --- 341,74610.767 2,860,646 --- --- 2,860,64610.769 8,738 --- --- 8,73810.862 29,215 --- --- 29,21510.863 103,783 --- --- 103,78310.870 451,890 --- --- 451,890
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Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
10.890 36,600 --- --- 36,60010.902 17,773 --- --- 17,77310.912 20,677 --- --- 20,67710.913 717,392 --- --- 717,39210.914 2,298 --- --- 2,29810.923 --- 27,799 --- 27,79911.300 --- --- 1,374,703 1,374,70311.302 1,771,976 --- --- 1,771,97611.303 32,797 --- --- 32,79711.307 10,221,459 --- --- 10,221,45911.419 --- 261,476 --- 261,47611.549 --- 4,789 9,659 14,44811.555 --- --- 1,490 1,49011.802 159,145 --- --- 159,14511.805 312,851 --- --- 312,85112.000 10,257,159 --- 18,653 10,275,81212.002 470,024 --- --- 470,02412.300 247,047 --- --- 247,04712.351 --- --- 143,740 143,74012.357 76,014 --- --- 76,01412.400 174,045 --- --- 174,04512.401 2,969 7,883 --- 10,85212.404 --- 1,025,118 --- 1,025,11812.420 5,438,309 --- 749,427 6,187,73612.431 144,940 --- --- 144,94012.910 --- --- 208,160 208,16014.157 407,389 --- --- 407,38914.169 177,806 --- 72,567 250,37314.181 657,376 --- 16,841 674,21714.182 629,940 --- --- 629,94014.191 155,886 --- --- 155,88614.218 37,320,165 --- 6,663,534 43,983,69914.228 175,139 5,562,924 2,270,554 8,008,61714.231 2,217,388 1,586,183 507,572 4,311,14314.235 3,534,588 --- 503,288 4,037,87614.238 3,694,135 8,398 82,872 3,785,40514.239 11,651,617 --- 6,596,964 18,248,58114.241 1,289,296 --- 1,116,851 2,406,14714.249 55,820 --- 36,409 92,22914.252 --- --- 50,690 50,690
8
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
14.256 166,914 --- 57,096 224,01014.256 ARRA 931,044 --- --- 931,044
14.267 5,679,008 --- 1,121,527 6,800,53514.401 134,725 --- --- 134,72514.418 334,383 --- 153,590 487,97314.850 948,198 --- --- 948,19814.856 --- --- 836,502 836,50214.862 253,389 --- --- 253,38914.867 5,297,785 --- --- 5,297,78514.870 36,171 --- 311,972 348,14314.871 82,772,621 --- 1,048,414 83,821,03514.872 688,441 --- --- 688,44114.877 53,075 --- --- 53,07514.879 103,468 --- --- 103,46814.900 1,606,587 --- 394,785 2,001,37214.905 1,970,605 --- 53,592 2,024,19715.021 272,635 --- --- 272,63515.022 7,569,151 2,548,034 --- 10,117,18515.033 1,722,683 --- --- 1,722,68315.035 --- 16,269 --- 16,26915.037 31,795 --- --- 31,79515.038 --- 278,574 --- 278,57415.039 --- --- 154,336 154,33615.042 4,011,295 647,956 --- 4,659,25115.043 --- 278,568 --- 278,56815.044 --- 644,294 --- 644,29415.046 --- 606,039 --- 606,03915.048 --- 666,473 --- 666,47315.130 --- --- 92,682 92,68215.151 --- 3,680 --- 3,68015.152 --- 444,370 --- 444,37015.226 1,975,357 --- --- 1,975,35715.228 191,956 237,450 --- 429,40615.605 235 --- --- 23515.611 --- 1,378 --- 1,37815.639 28,540 --- --- 28,54015.659 36,162 --- --- 36,16215.904 2,795,617 88,483 --- 2,884,10015.916 50,000 --- --- 50,00016.000 5,332 --- 20,115 25,447
9
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
16.007 961 --- --- 96116.012 55,379 --- --- 55,37916.014 93,699 --- 1,707 95,40616.021 1,037 --- 19,380 20,41716.023 28,299 --- --- 28,29916.523 --- 105,557 --- 105,55716.524 205,482 --- 47,818 253,30016.526 1,344,354 --- --- 1,344,35416.527 427,963 --- 99,167 527,13016.529 --- 102,319 --- 102,31916.540 --- 211,675 --- 211,67516.543 --- --- 75,000 75,00016.575 161,011 6,013,990 294,444 6,469,44516.576 1,369 --- --- 1,36916.579 109,620 --- 38,500 148,12016.582 117,797 2,761 --- 120,55816.585 228,520 362,934 --- 591,45416.587 389,705 --- --- 389,70516.588 11,750 633,592 51,659 697,00116.590 501,866 --- 108,232 610,09816.592 52,633 --- --- 52,63316.593 --- 17,443 --- 17,44316.595 32,263 --- --- 32,26316.596 664,846 --- --- 664,84616.606 490,233 --- --- 490,23316.607 212,028 14,641 17,639 244,30816.608 175,248 --- --- 175,24816.609 5,970 --- --- 5,97016.616 97,184 --- --- 97,18416.710 1,404,670 80,607 --- 1,485,27716.736 240,025 --- --- 240,02516.738 1,577,582 1,166,036 387,302 3,130,92016.741 58,024 --- --- 58,02416.742 --- 38,814 --- 38,81416.745 73,679 --- --- 73,67916.751 148,783 --- --- 148,78316.758 1,195,004 --- 32,511 1,227,51516.804 2,048 --- --- 2,04816.805 142,069 --- --- 142,06916.812 --- --- 22,492 22,492
10
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
16.817 156,351 --- 2,276 158,62716.818 1,068 --- --- 1,06816.819 105,353 --- --- 105,35316.833 235,735 --- --- 235,73516.888 260,932 --- --- 260,93216.889 18,334 --- --- 18,33416.922 99,778 --- --- 99,77817.207 --- 325,089 --- 325,08917.235 --- 1,527,463 2,553,483 4,080,94617.258 --- 4,915,387 1,073,231 5,988,61817.259 --- 4,916,336 2,071,673 6,988,00917.265 354,760 --- --- 354,76017.266 --- 83,000 29,014 112,01417.267 --- 476,837 --- 476,83717.268 1,862,526 --- --- 1,862,52617.269 --- 18,108 --- 18,10817.270 456,880 --- 724,840 1,181,72017.274 987,806 --- --- 987,80617.277 --- 1,380,366 34,152 1,414,51817.278 --- 3,942,840 1,053,770 4,996,61017.282 --- --- 147,154 147,15417.720 3,485 --- --- 3,48519.510 --- --- 4,773,540 4,773,54020.106 22,861 28,377,321 --- 28,400,18220.200 --- 1,222 --- 1,22220.205 4,467,881 138,698,115 --- 143,165,99620.219 --- 702,911 --- 702,91120.301 --- 20,000 --- 20,00020.500 5,696,819 2,910,403 130,632 8,737,85420.505 --- 4,966,882 68,000 5,034,88220.507 77,105,899 --- 717,791 77,823,69020.509 646,706 7,026,858 45,637 7,719,20120.513 --- 634,704 --- 634,70420.514 76,023 33,737 --- 109,76020.516 66,950 --- 40,293 107,24320.521 267,573 --- --- 267,57320.522 627,830 --- 589,411 1,217,24120.525 10,861,559 --- --- 10,861,55920.526 5,967,378 1,289,199 --- 7,256,57720.600 8,780 924,109 103,537 1,036,426
11
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
20.608 --- 2,273,979 208,168 2,482,14720.609 --- 34,366 1,004 35,37020.616 2,383 1,781,917 234,595 2,018,89520.703 --- 161,268 919 162,18720.930 --- 116,032 --- 116,03221.000 6,300 --- 153,013 159,31321.008 100,000 --- --- 100,00021.009 44,094 --- --- 44,09421.020 257,292 --- --- 257,29230.009 26,000 --- --- 26,00043.000 19,243 --- --- 19,24343.003 16,053 --- --- 16,05345.024 51,475 --- --- 51,47545.025 3,000 7,959 --- 10,95945.310 2,500 199,931 --- 202,43147.041 --- --- 24,888 24,88847.070 291,836 --- 7,716 299,55259.005 --- --- 55,000 55,00059.046 1,673,856 --- --- 1,673,85659.062 --- 909,711 --- 909,71159.508 --- 77,948 --- 77,94864.003 --- --- 132,417 132,41764.024 368,350 --- --- 368,35064.033 212,007 --- --- 212,00764.101 12,715 --- --- 12,71566.034 202 660 --- 86266.038 178,449 --- --- 178,44966.040 --- 37,754 --- 37,75466.424 --- --- 57,248 57,24866.436 --- --- 26,219 26,21966.440 27,463 --- --- 27,46366.458 --- 6,148,790 71,556,953 77,705,74366.460 --- 213,014 17,208 230,22266.468 --- 721,327 34,553,075 35,274,40266.469 406,509 356,437 --- 762,94666.472 49,173 5,000 --- 54,17366.473 37,594 --- --- 37,59466.605 1,593,615 --- --- 1,593,61566.608 73,500 --- --- 73,50066.814 94,983 --- --- 94,983
12
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
66.818 2,298,375 --- --- 2,298,37581.041 --- 4,620,400 --- 4,620,40081.042 --- 7,283,865 --- 7,283,86581.049 3,700 --- --- 3,70083.079 10,000 --- --- 10,00084.002 --- 4,265,381 177,858 4,443,23984.010 --- 129,191,436 445,075 129,636,51184.011 --- 1,546,820 22,000 1,568,82084.013 --- 598,558 --- 598,55884.027 192,358 155,835,743 8,098,790 164,126,89184.041 19,713,086 159,219 --- 19,872,30584.048 --- 3,797,969 1,481,168 5,279,13784.051 230,802 --- --- 230,80284.060 3,415,636 143,884 30,501 3,590,02184.063 59,274 --- --- 59,27484.126 --- 158,879 18,489 177,36884.132 --- 93,133 --- 93,13384.133 391,935 --- --- 391,93584.161 158,186 --- --- 158,18684.165 579,692 --- --- 579,69284.169 --- 417,261 --- 417,26184.173 5,927 6,078,917 308,884 6,393,72884.181 1,933 5,794,307 335,911 6,132,15184.184 326,196 1,049 82,335 409,58084.196 --- 633,582 --- 633,58284.215 594,427 --- 354,780 949,20784.235 130,000 17,949 --- 147,94984.240 153,934 --- --- 153,93484.243 --- --- 10,148 10,14884.268 9,325,659 --- --- 9,325,65984.282 --- 565,845 --- 565,84584.287 --- 8,016,778 673,758 8,690,53684.299 470,588 --- --- 470,58884.305 --- --- 143,779 143,77984.323 --- 588,670 --- 588,67084.326 --- 193,778 174,049 367,82784.327 396,374 --- 95,000 491,37484.328 319,991 --- --- 319,99184.334 --- 2,514,781 212,536 2,727,31784.336 --- 15,807 --- 15,807
13
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
84.351 457,880 --- --- 457,88084.358 53,276 253,990 --- 307,26684.363 39,945 --- --- 39,94584.365 --- 8,470,869 32,720 8,503,58984.367 --- 21,387,984 319,155 21,707,13984.369 --- 6,723 --- 6,72384.372 --- 5,000 --- 5,00084.374 --- 248,959 562,200 811,15984.377 1,065,252 6,265,113 --- 7,330,36584.407 --- --- 50,000 50,00084.411 --- 106,201 548,196 654,39784.412 --- 1,636,172 34,387 1,670,55990.401 --- 9,693 --- 9,69393.000 3,245,818 --- 2,142,447 5,388,26593.008 --- --- 34,535 34,53593.043 --- 335,138 114,109 449,24793.044 --- 7,147,258 874,771 8,022,02993.045 --- 7,504,946 5,372,806 12,877,75293.047 282,777 --- --- 282,77793.048 205,527 285,670 --- 491,19793.051 --- 75,827 --- 75,82793.052 --- 2,084,426 718,357 2,802,78393.053 86,423 1,754,019 1,621,874 3,462,31693.054 76,718 --- --- 76,71893.067 81,696 --- --- 81,69693.069 --- 4,606,888 748,912 5,355,80093.070 178 --- --- 17893.071 1,870 278,641 8,202 288,71393.073 --- --- 46,059 46,05993.074 --- 33,375 9,639 43,01493.077 --- --- 178,793 178,79393.079 --- 6,960 --- 6,96093.080 --- --- 63,690 63,69093.088 --- --- 17,463 17,46393.090 --- 259,962 --- 259,96293.092 --- 74,171 --- 74,17193.103 280,681 --- 58,468 339,14993.110 396,101 117,819 169,090 683,01093.113 594,924 --- 134,758 729,68293.116 816,614 30,883 --- 847,497
14
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
93.121 1,328,348 --- 1,363,139 2,691,48793.127 --- 109,049 --- 109,04993.134 123,952 --- --- 123,95293.136 12,362 --- --- 12,36293.138 423,981 --- --- 423,98193.150 --- 1,063,318 15,000 1,078,31893.153 --- --- 275,348 275,34893.172 1,354,361 --- 220,666 1,575,02793.173 292,038 --- 391,616 683,65493.184 --- --- 123,814 123,81493.193 2,776,928 --- --- 2,776,92893.210 16,392,412 --- --- 16,392,41293.213 455,373 --- 174,063 629,43693.217 496,270 --- 103,746 600,01693.224 11,360,226 --- 10,253 11,370,47993.226 395,439 --- 716,454 1,111,89393.228 1,168,376 --- --- 1,168,37693.233 1,422,121 --- --- 1,422,12193.234 --- --- 2,695 2,69593.235 --- 487,969 147,484 635,45393.236 --- 29,395 --- 29,39593.237 1,166,945 --- --- 1,166,94593.241 1,048,581 93,345 34,072 1,175,99893.242 911,299 --- 1,522,872 2,434,17193.243 307,739 119,225 --- 426,96493.247 --- --- 111,371 111,37193.251 --- 100,600 29,883 130,48393.253 415,868 --- --- 415,86893.262 557,919 --- 22,297 580,21693.268 --- 814,724 33,602 848,32693.273 2,197,824 --- 498,547 2,696,37193.276 1,678,548 114,360 216,263 2,009,17193.279 650,050 --- 902,133 1,552,18393.283 266,517 104,733 65,254 436,50493.284 41,281 --- --- 41,28193.286 5,536,947 --- 449,221 5,986,16893.292 --- --- 46,087 46,08793.297 2,026,562 --- 246,345 2,272,90793.301 --- 87,815 46,115 133,93093.307 626,792 --- 251,858 878,650
15
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
93.310 3,880,558 --- 471,885 4,352,44393.314 --- 13,174 1,250 14,42493.324 --- 354,438 16,658 371,09693.350 7,207,231 --- 2,971 7,210,20293.351 67,368 --- 72,597 139,96593.361 1,012,509 --- 121,481 1,133,99093.365 --- --- 99,078 99,07893.369 --- 185,435 --- 185,43593.393 15,142,546 45,766 4,341,657 19,529,96993.394 9,423,044 --- 1,108,318 10,531,36293.395 31,403,635 --- 1,687,382 33,091,01793.396 9,836,820 --- 409,565 10,246,38593.397 14,620,485 --- 2,043,360 16,663,84593.398 2,446,793 --- --- 2,446,79393.399 85,440 --- 28,068 113,50893.432 --- 28,167 --- 28,16793.433 --- --- 20,918 20,91893.441 1,230,807 --- --- 1,230,80793.442 576,856 --- --- 576,85693.445 564,699 --- --- 564,69993.500 --- --- 27,293 27,29393.504 99,591 --- --- 99,59193.505 --- 7,769,430 2,670,166 10,439,59693.510 115,982 --- --- 115,98293.524 --- --- 63,668 63,66893.525 4,270 1,511,432 227,672 1,743,37493.526 207,165 --- --- 207,16593.527 10,687,261 --- 3,500 10,690,76193.536 --- 497,933 --- 497,93393.539 --- 35,690 560 36,25093.550 981,442 --- --- 981,44293.556 28,847 2,346,737 37,097 2,412,68193.557 406,325 --- --- 406,32593.558 5,626,969 77,765,033 11,894,072 95,286,07493.563 512,484 97,878,262 --- 98,390,74693.565 --- 384 --- 38493.566 49,380 2,402,921 55,892 2,508,19393.567 --- --- 509,339 509,33993.568 --- 47,381,912 7,270 47,389,18293.569 --- 8,456,174 16,438 8,472,612
16
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
93.570 --- 329,521 --- 329,52193.575 245,886 15,605,098 88,801 15,939,78593.576 494,625 --- 346,791 841,41693.584 --- 185,224 72,966 258,19093.590 --- 1,479,431 --- 1,479,43193.592 1,041,185 --- --- 1,041,18593.596 12,479 524,536 --- 537,01593.597 --- 53,390 --- 53,39093.598 --- --- 150,961 150,96193.599 --- 446,681 --- 446,68193.600 102,528,603 204,613 1,516,865 104,250,08193.602 277,952 --- --- 277,95293.605 155,064 --- --- 155,06493.609 --- 3,300 --- 3,30093.610 228,683 --- 174,962 403,64593.612 378,021 --- --- 378,02193.618 87,598 --- --- 87,59893.623 578,515 --- --- 578,51593.624 154,291 1,537,732 557,265 2,249,28893.627 --- 510,229 --- 510,22993.630 494,474 --- --- 494,47493.638 1,408,451 --- --- 1,408,45193.645 16,541 668,429 --- 684,97093.658 303,347 40,854,824 --- 41,158,17193.659 --- 2,250,400 --- 2,250,40093.667 --- 29,815,548 12,555 29,828,10393.669 --- 4,499 --- 4,49993.671 --- 322,931 --- 322,93193.674 61,729 1,782,359 --- 1,844,08893.676 --- --- 31,180 31,18093.701 --- --- 11,900 11,90093.719 --- 454,750 --- 454,75093.747 190,702 --- --- 190,70293.752 --- 612 --- 61293.753 --- 36,759 --- 36,75993.757 --- 2,593,875 695,117 3,288,99293.761 --- 106,629 --- 106,62993.763 --- 96,506 36,321 132,82793.767 --- 3,164 --- 3,16493.778 --- 190,823,446 1,415,143 192,238,589
17
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
93.779 --- 37,389 --- 37,38993.791 --- 344,155 --- 344,15593.817 --- 1,211,795 13,847 1,225,64293.827 --- --- 12,640 12,64093.829 --- 139,286 --- 139,28693.837 20,635,734 --- 2,211,162 22,846,89693.838 5,112,331 --- 1,105,998 6,218,32993.839 1,079,206 --- 172,165 1,251,37193.843 74,695 --- --- 74,69593.846 10,131,235 --- 253,434 10,384,66993.847 23,190,361 --- 4,529,193 27,719,55493.848 4,930,605 --- 2,145 4,932,75093.849 829,636 --- --- 829,63693.853 19,737,764 --- 2,549,377 22,287,14193.855 12,631,273 --- 809,321 13,440,59493.859 6,093,829 --- 102,965 6,196,79493.865 3,464,851 --- 489,272 3,954,12393.866 22,334,981 --- 4,345,859 26,680,84093.867 2,029,227 --- 495,499 2,524,72693.873 39,140 --- --- 39,14093.879 908,678 --- 119,762 1,028,44093.889 --- 2,260,739 170,586 2,431,32593.897 --- --- 112,882 112,88293.912 469,302 --- --- 469,30293.914 6,093,956 --- 1,295,995 7,389,95193.917 6,600 2,084,846 804,124 2,895,57093.918 --- --- 116,985 116,98593.919 --- 238,690 --- 238,69093.924 123,935 --- --- 123,93593.926 667,979 --- 467,430 1,135,40993.933 174,437 --- --- 174,43793.938 --- 7,132 --- 7,13293.940 --- 613,642 --- 613,64293.945 --- 2,500 --- 2,50093.953 --- 502,857 --- 502,85793.958 --- 1,613,624 76,072 1,689,69693.959 14,107 5,780,288 124,784 5,919,17993.977 --- 42,319 --- 42,31993.991 --- 222,167 11,065 233,23293.994 --- 6,641,748 1,292,852 7,934,600
18
Direct Federal State Other Agency TotalCFDA NumberPass Through
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by CFDA Number
For the Year Ended June 30, 2017
Audited Award Expenditure Amounts
Exhibit 2(Continued)
94.002 720,335 --- --- 720,33594.006 14,668 181,877 820,315 1,016,86094.011 1,789,054 --- --- 1,789,05494.013 987,352 --- --- 987,35294.016 660,055 --- --- 660,05594.019 240,204 --- 792,636 1,032,84096.001 --- 1,990 --- 1,99096.008 291,992 --- --- 291,99296.009 87,917 --- --- 87,91797.004 174,381 --- --- 174,38197.010 155,047 --- 69,331 224,37897.012 --- 546,191 --- 546,19197.024 31,851 --- 112,541 144,39297.036 1,835 6,197,420 12,285 6,211,54097.039 --- 1,788,373 16,067 1,804,44097.042 --- 2,882,232 13,140 2,895,37297.044 1,667,053 --- 77,027 1,744,08097.056 1,100,233 --- --- 1,100,23397.067 245,637 5,436,773 422,021 6,104,43197.075 --- 421,456 --- 421,45697.114 --- --- 13,030 13,03098.837 --- --- 47,926 47,926
839,981,682 1,561,350,979 250,770,279 2,652,102,940
19
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20
EXHIBIT 3
EXPENDITURES OF FEDERAL AWARDS BY SUBRECIPIENT ENTITY The following exhibit is a summary of expenditures of federal awards by subrecipient entities by type of entity—cities, counties, nonprofit agencies, other governmental agencies, regional development commissions, schools and related agencies, and tribal governments. The federal award expenditures for each entity are summarized by the administering agency type—direct federal or passed through the state or another agency. The exhibit shows whether the entity’s audit report is in accordance with the reporting elements required by generally accepted governmental auditing standards and the Uniform Guidance. Also presented are entities which were to file an audit but did not.
21
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22
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3
Entity Type
AuditReport
Acceptable
CITIES
CITY OF ALEXANDRIA 1,554,717--- 1,554,717 --- Yes
CITY OF AUSTIN 844,213--- 844,213 --- Yes
CITY OF BLOOMINGTON 10,020,8905,046,466 4,830,601 143,823 Yes
CITY OF BRAINERD 1,287,308961 1,286,347 --- Yes
CITY OF BROOKLYN PARK 1,264,248170,016 480,225 614,007 Yes
CITY OF BURNSVILLE 1,788,73741,077 642,391 1,105,269 Yes
CITY OF CARLOS 1,206,088--- --- 1,206,088 Yes
CITY OF CLIMAX 839,116--- 320,000 519,116 Yes
CITY OF COLOGNE 1,288,590--- --- 1,288,590 Yes
CITY OF CROSBY 1,358,889--- 365,235 993,654 Yes
CITY OF CYRUS 1,302,2802,383 29,210 1,270,687 Yes
CITY OF DETROIT LAKES 1,717,856--- 1,717,856 --- Yes
CITY OF DULUTH 7,942,7735,160,365 2,519,286 263,122 Yes
CITY OF EAST GRAND FORKS 3,228,108272,886 17,407 2,937,815 Yes
CITY OF ELBOW LAKE 1,425,157235 1,081,654 343,268 Yes
CITY OF ELY 1,540,498--- 1,455,498 85,000 Yes
CITY OF FAIRMONT 1,035,492707,307 328,185 --- Yes
CITY OF FREEBORN 1,557,1381,220,117 34,476 302,545 Yes
CITY OF GRACEVILLE 3,190,978--- 1,777 3,189,201 Yes
CITY OF GRAND RAPIDS 1,925,0761,309 1,923,767 --- Yes
CITY OF HALLOCK 965,906--- 458,170 507,736 Yes
CITY OF HARMONY 884,206139,824 121,786 622,596 Yes
CITY OF HECTOR 5,365,7665,340,117 25,649 --- Yes
CITY OF HERMAN 1,833,4651,583,881 214,445 35,139 Yes
CITY OF HERMANTOWN 1,366,287--- 1,366,287 --- Yes
CITY OF LITCHFIELD 1,720,128--- 1,720,128 --- Yes
CITY OF MANKATO 5,305,4743,225,382 1,691,300 388,792 Yes
CITY OF MAPLE GROVE 1,373,28314,492 110,055 1,248,736 Yes
CITY OF MENAHGA 1,252,857174,381 --- 1,078,476 Yes
CITY OF MINNEAPOLIS 49,856,65226,688,583 22,350,320 817,749 Yes
CITY OF MINNETRISTA 6,963,000--- --- 6,963,000 Yes
CITY OF MONTICELLO 1,992,509--- 579,445 1,413,064 Yes
CITY OF MOORHEAD 2,634,296839,836 1,794,460 --- Yes
CITY OF MOOSE LAKE 1,097,499--- 78,097 1,019,402 Yes
CITY OF MORA 1,519,273--- 576,681 942,592 Yes
23
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
CITIES (continued)CITY OF MORGAN 2,010,3792,010,379 --- --- Yes
CITY OF MORRIS 989,843--- 987,823 2,020 Yes
CITY OF NEW YORK MILLS 938,490--- 3,903 934,587 Yes
CITY OF NORTH MANKATO 800,436168,938 41,424 590,074 Yes
CITY OF NORTHFIELD 860,235--- 860,235 --- Yes
CITY OF OSAKIS 851,979--- 2,862 849,117 Yes
CITY OF PLYMOUTH 2,145,7862,095,492 27,196 23,098 Yes
CITY OF RED WING 930,4364,744 925,692 --- Yes
CITY OF RICHFIELD 5,223,3862,110,913 2,883,357 229,116 Yes
CITY OF ROCHESTER 7,671,6881,681,839 5,989,849 --- Yes
CITY OF ROSEVILLE 1,039,2898,580 938,738 91,971 Yes
CITY OF SANDSTONE 1,374,703--- --- 1,374,703 Yes
CITY OF SHERBURN 2,150,022507 800 2,148,715 Yes
CITY OF ST CLOUD 18,484,9551,073,931 3,768,548 13,642,476 Yes
CITY OF ST FRANCIS 13,460,389--- --- 13,460,389 Yes
CITY OF ST PAUL 13,134,35110,274,321 2,064,963 795,067 Yes
CITY OF TWO HARBORS 1,812,500--- --- 1,812,500 Yes
CITY OF VERNDALE 2,157,6201,677,972 479,648 --- Yes
CITY OF WADENA 5,532,0632,969 521,621 5,007,473 Yes
CITY OF WALKER 5,221,104--- 1,878 5,219,226 Yes
CITY OF WARROAD 881,038--- 881,038 --- Yes
CITY OF WEST ST. PAUL 6,364,964--- 6,364,964 --- Yes
CITY OF WHEATON 863,901--- 863,901 --- Yes
CITY OF WILLMAR 767,0159,177 21,580 736,258 Yes
CITY OF WORTHINGTON 1,240,295--- 1,240,295 --- Yes
227,355,62071,749,380 79,389,983 76,216,257TOTAL
COUNTIES
AITKIN COUNTY 1,906,9804,449 1,720,387 182,144 Yes
ANOKA COUNTY 34,790,3261,124,788 31,916,046 1,749,492 Yes
BECKER COUNTY 6,190,474231,074 5,260,631 698,769 Yes
BELTRAMI COUNTY 8,821,298139,230 8,090,534 591,534 Yes
BENTON COUNTY 6,472,7663,300 6,456,166 13,300 Yes
BLUE EARTH COUNTY 6,009,805107,531 5,897,136 5,138 Yes
BROWN COUNTY 2,987,21212,715 2,731,357 243,140 Yes
CARLTON COUNTY 4,899,31420,677 4,467,082 411,555 Yes
CARVER COUNTY 7,632,5758,661 7,382,799 241,115 Yes
24
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
COUNTIES (continued)CASS COUNTY 6,444,182524,309 5,919,273 600 Yes
CHIPPEWA COUNTY 2,925,717--- 2,925,717 --- Yes
CHISAGO COUNTY 6,334,067354 6,277,370 56,343 Yes
CLAY COUNTY 7,022,18837,229 6,094,884 890,075 Yes
Report not filed within single audit deadline.CLEARWATER COUNTY
COOK COUNTY 5,692,623446,588 5,179,365 66,670 Yes
CROW WING COUNTY 6,890,49430,509 6,813,950 46,035 Yes
DAKOTA COUNTY 42,346,4644,881,920 37,427,681 36,863 Yes
DOUGLAS COUNTY 2,848,6311,522 2,779,606 67,503 Yes
FARIBAULT COUNTY 1,893,7978,738 1,885,059 --- Yes
Report not filed within single audit deadline.FILLMORE COUNTY
FREEBORN COUNTY 4,668,7667,934 4,659,382 1,450 Yes
GOODHUE COUNTY 4,306,657273,709 4,032,948 --- Yes
GRANT COUNTY 1,702,611--- 1,676,432 26,179 Yes
HENNEPIN COUNTY 194,108,65424,819,651 166,076,015 3,212,988 Yes
HOUSTON COUNTY 1,962,6942,516 1,960,178 --- Yes
HUBBARD COUNTY 2,483,559--- 2,483,559 --- Yes
ISANTI COUNTY 6,075,047--- 6,021,429 53,618 Yes
ITASCA COUNTY 8,665,263964,605 7,447,937 252,721 Yes
KANABEC COUNTY 3,008,16377,578 2,930,585 --- Yes
KANDIYOHI COUNTY 5,546,750138,840 4,908,541 499,369 Yes
Report not filed within single audit deadline.KITTSON COUNTY
Report not filed within single audit deadline.KOOCHICHING COUNTY
LAC QUI PARLE COUNTY 795,372--- 794,222 1,150 Yes
LAKE COUNTY 4,409,927290,299 4,022,089 97,539 Yes
LAKE OF THE WOODS COUNTY 2,749,292--- 2,749,292 --- Yes
LE SUEUR COUNTY 2,781,83486,606 2,467,479 227,749 Yes
MAHNOMEN COUNTY 983,605--- 983,605 --- Yes
MARSHALL COUNTY 1,428,050--- 1,428,050 --- Yes
MC LEOD COUNTY 4,199,1074,119 3,911,904 283,084 Yes
MEEKER COUNTY 2,044,7812,570 1,810,613 231,598 Yes
MILLE LACS COUNTY 3,315,581--- 3,144,754 170,827 Yes
MORRISON COUNTY 3,805,588126,370 3,669,127 10,091 Yes
MOWER COUNTY 5,595,22171,877 5,504,215 19,129 Yes
NICOLLET COUNTY 3,440,555--- 3,187,906 252,649 Yes
NOBLES COUNTY 3,314,183--- 3,052,140 262,043 Yes
25
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
COUNTIES (continued)NORMAN COUNTY 1,473,332--- 1,266,944 206,388 Yes
OLMSTED COUNTY 16,812,392380,412 16,325,879 106,101 Yes
OTTER TAIL COUNTY 8,717,125--- 7,592,783 1,124,342 Yes
PENNINGTON COUNTY 1,185,087--- 1,185,087 --- Yes
PINE COUNTY 2,681,5965,330 2,676,266 --- Yes
POLK COUNTY 5,511,717--- 4,992,550 519,167 Yes
POPE COUNTY 1,143,440--- 1,127,652 15,788 Yes
RAMSEY COUNTY 83,580,3861,888,769 80,496,932 1,194,685 Yes
RENVILLE COUNTY 3,378,715144,221 2,195,658 1,038,836 Yes
RICE COUNTY 10,304,9791,785,540 8,497,810 21,629 Yes
ROSEAU COUNTY 2,350,267106,949 2,243,318 --- Yes
SCOTT COUNTY 15,837,213173,928 15,341,109 322,176 Yes
SHERBURNE COUNTY 8,729,698155,806 8,551,612 22,280 Yes
SIBLEY COUNTY 2,706,916--- 2,384,068 322,848 Yes
ST LOUIS COUNTY 33,653,0223,443,185 28,566,914 1,642,923 Yes
STEARNS COUNTY 12,548,84959,778 12,456,292 32,779 Yes
STEELE COUNTY 863,8562,566 731,240 130,050 Yes
STEVENS COUNTY 1,843,186--- 1,843,186 --- Yes
SWIFT COUNTY 1,227,05527,455 1,132,153 67,447 Yes
TODD COUNTY 4,191,820141,485 3,763,215 287,120 Yes
WABASHA COUNTY 3,145,5153,059 3,138,711 3,745 Yes
WADENA COUNTY 2,084,775122,215 1,673,701 288,859 Yes
WASHINGTON COUNTY 15,591,24217,597 15,418,768 154,877 Yes
WATONWAN COUNTY 2,857,677--- 2,857,677 --- Yes
WILKIN COUNTY 1,057,609--- 835,203 222,406 Yes
WINONA COUNTY 4,406,996204,490 4,185,298 17,208 Yes
WRIGHT COUNTY 7,860,66315,371 7,835,320 9,972 Yes
YELLOW MEDICINE COUNTY 1,006,43687,914 916,597 1,925 Yes
690,251,73743,216,338 628,379,388 18,656,011TOTAL
NONPROFIT AGENCIES
360 COMMUNITIES 883,776185,655 688,493 9,628 Yes
ADULTS & CHILDRENS ALLIANCE INC 3,077,247--- 3,077,247 --- Yes
ALEXANDRA HOUSE 958,585162,004 774,250 22,331 Yes
ALLINA HEALTH SYSTEM 2,390,8291,810,000 52,188 528,641 Yes
AMHERST H. WILDER FOUNDATION 2,309,717888,265 651,550 769,902 Yes
ANOKA COUNTY COMM ACTION PROG INC 10,361,4886,555,506 3,516,445 289,537 Yes
26
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
NONPROFIT AGENCIES (continued)ARRIVE MINISTRIES 1,140,275--- 394,900 745,375 Yes
ARROWHEAD ECON OPPORTUNITY AGCY 11,687,1023,806,679 5,976,592 1,903,831 Yes
BI-COUNTY COMM ACTION COUNCIL 5,109,3353,854,199 1,249,061 6,075 Yes
BRIGHTER DAY RESIDENCE, INC. 1,544,957--- 1,544,957 --- Yes
CAP OF SUBURBAN HENNEPIN 5,055,12316,382 4,855,121 183,620 Yes
CAP RAMSEY & WASHINGTON COUNTIES 27,670,52010,300,304 17,370,216 --- Yes
CATHOLIC CHARITIES OF THE ARCHDIOCESE 3,264,863333,225 549,105 2,382,533 Yes
CATHOLIC CHARITIES ST CLOUD 1,728,879634,700 107,245 986,934 Yes
Center City Housing Corp. 1,117,475507,036 204,131 406,308 Yes
CENTRACARE HLTH SYS/ST CLOUD HOSPITAL 2,051,684329,709 1,721,975 --- Yes
CENTRAL MN COUNCIL ON AGING 2,812,264--- 2,812,264 --- Yes
CENTRAL MN JOBS AND TRAINING 4,322,2581,301,754 2,349,129 671,375 Yes
CENTRAL MN LEGAL SERVICES 1,991,8291,881,908 53,390 56,531 Yes
CHANNEL ONE, INC. 1,273,115--- 396,350 876,765 Yes
CHILD CARE AND NUTRITION INC 5,421,769--- 5,421,769 --- Yes
CHILD CARE AWARE OF MINNESOTA 3,748,973--- 3,748,973 --- Yes
CHILD CARE CHOICES INC 6,495,687--- 6,495,687 --- Yes
CHILD CARE RESOURCE AND REFERRAL, INC. 7,822,2535,634,697 2,187,556 --- Yes
CHILDREN'S HEALTH CARE 2,937,7291,254,419 239,062 1,444,248 Yes
COMMUNITY HEALTH SERVICES, INC. 4,042,0863,710,028 332,058 --- Yes
COMUNIDADES LATINAS UIDAS EN SERVICIO, I 977,241169,609 533,388 274,244 Yes
CORNERSTONE ADVOCACY SERVICE 940,585--- 842,706 97,879 Yes
DOMESTIC ABUSE INTERVENTION PROGRAM 2,803,6512,385,539 210,713 207,399 Yes
DULUTH AREA FAMILY YMCA 1,060,605--- 624,007 436,598 Yes
EASTSIDE NEIGHBORHOOD SERVICES, INC. 2,304,89610,000 607,461 1,687,435 Yes
EVERGREEN YOUTH & FAMILY SERVICE, INC. 781,582431,181 350,401 --- Yes
FAIRVIEW HEALTH SERVICES 1,224,81922,595 1,033,086 169,138 Yes
FAMILY PARTNERSHIP 1,697,676137,444 989,688 570,544 Yes
GOODWILL INDUSTRIES/EASTER SEALS 3,143,552291,992 297,068 2,554,492 Yes
GREATER MPLS COUNCIL OF CHURCHES 996,523--- 851,833 144,690 Yes
HEALTH PARTNERS INSTITUTE 19,539,31210,894,537 1,162,281 7,482,494 Yes
HEARTLAND COMMUNITY ACTION AGCY 3,559,1561,875,136 1,643,614 40,406 Yes
HIRED 3,778,531--- 466,502 3,312,029 Yes
HMONG AMERICAN PARTNERSHIP 3,548,7151,216,088 1,041,167 1,291,460 Yes
HUNGER SOLUTIONS MINNESOTA 1,061,190--- 1,061,190 --- Yes
INDIAN HEALTH BOARD OF MINNEAPOLIS, INC 5,142,3485,057,094 75,001 10,253 Yes
27
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
NONPROFIT AGENCIES (continued)INITIATIVE FOUNDATION 1,931,5651,837,825 48,950 44,790 Yes
INTER-COUNTY COMMUNITY COUNCIL 2,662,8081,587,991 596,768 478,049 Yes
INTERNATIONAL INSTITUTE-MINNESOTA 2,074,878--- 357,398 1,717,480 Yes
Report not received in time for this publication.KINDER CARE LEARNING
KOOTASCA COMM ACTION INC 3,702,3032,074,727 1,364,321 263,255 Yes
LAKES & PINES COMM ACT COUNCIL 5,367,0442,714,917 2,610,866 41,261 Yes
LAKES & PRAIRIES COMM ACT PRTNRSHP 3,450,3102,109,449 1,190,241 150,620 Yes
LIFETRACK RESOURCES 851,574--- 387,065 464,509 Yes
LUTHERAN SOCIAL SERVICE OF MN 12,211,9473,780,472 3,414,101 5,017,374 Yes
MAHUBE-OTWA COMMUNITY ACTION PRTNSHP 7,955,9735,282,078 2,553,944 119,951 Yes
MAYO CLINIC 297,067,838265,037,475 1,032,527 30,997,836 Yes
METRO AREA AGENCY ON AGING 9,155,984205,527 8,950,457 --- Yes
METRO CENTER FOR INDEPENDENT LIVING 1,698,822--- 1,677,904 20,918 Yes
METROPOLITAN ECONOMIC DEVELOPMENT AS 2,241,9711,199,312 987,659 55,000 Yes
MID-MINNESOTA LEGAL ASSISTANCE INC 3,309,7602,243,113 925,121 141,526 Yes
MINNESOTA COUNCIL OF CHURCHES 1,875,53714,668 447,261 1,413,608 Yes
MN AIDS PROJECT 2,166,734--- 351,908 1,814,826 Yes
MN LICENSED FAMILY CHILD CARE ASSN, INC 3,229,232--- 3,229,232 --- Yes
MN LITERACY COUNCIL INC 811,245543,914 198,000 69,331 Yes
MN RIVER AREA AGENCY ON AGING 3,613,060--- 3,613,060 --- Yes
MN RURAL WATER ASSOCIATION 1,468,171--- 721,327 746,844 Yes
MN VALLEY ACTION COUNCIL INC 13,446,4123,088,099 6,647,032 3,711,281 Yes
MPLS AMERICAN INDIAN CENTER, INC 1,241,223786,175 455,048 --- Yes
NATIONAL RURAL HEALTH RESOURCE CTR 1,244,3141,048,581 83,805 111,928 Yes
NEIGHBORHOOD HEALTHSOURCE 2,204,4441,947,955 168,031 88,458 Yes
NEXUS 793,33070,213 395,458 327,659 Yes
NORTH COUNTY FOOD BANK, INC 1,146,493--- 522,797 623,696 Yes
NORTHWEST COMMUNITY ACTION INC 4,555,9122,637,094 1,863,421 55,397 Yes
PACER CENTER, INC 1,993,086977,715 782,058 233,313 Yes
PARENTS IN COMMUNITY ACTION INC 21,505,41020,176,078 1,329,332 --- Yes
PERSPECTIVES INC 1,463,831345,712 201,086 917,033 Yes
PRAIRIE FIVE COMM ACT CNL 3,397,3241,489,848 1,516,835 390,641 Yes
PRIME PROVIDERS INC 993,077--- 993,077 --- Yes
PROJECT FOR PRIDE IN LIVING 7,763,6141,135,248 155,532 6,472,834 Yes
PROVIDERS CHOICE INC 26,215,040--- 26,215,040 --- Yes
RESOURCE INC 6,570,613892,440 2,214,866 3,463,307 Yes
28
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
NONPROFIT AGENCIES (continued)RURAL MN CEP INC 8,655,8774,490,966 3,859,373 305,538 Yes
SALVATION ARMY 2,549,5711,949,331 70,941 529,299 Yes
SAWTOOTH MOUNTAIN CLINIC, INC 2,353,5062,278,203 36,115 39,188 Yes
SCOTT CARVER DAKOTA CAP AGENCY INC 10,579,4233,029,999 7,327,746 221,678 Yes
SE MN AREA AGENCY ON AGING 2,264,095--- 2,264,095 --- Yes
SECOND HARVEST HEARTLAND 979,135--- 979,135 --- Yes
SECOND HARVEST NORTHERN LAKES FOOD BA 1,733,347--- 638,461 1,094,886 Yes
SEMCAC INC 5,367,4861,941,585 2,448,089 977,812 Yes
SOUTH METRO HUMAN SERVICES D/B/A RADIAS 1,210,599916,036 95,653 198,910 Yes
SOUTH MN REG LEGAL SERVICES INC 2,639,1502,025,413 47,602 566,135 Yes
SOUTHERN MINNESOTA INITIATIVE FOUNDATIO 3,413,0673,231,190 181,877 --- Yes
SOUTHSIDE COMMUNITY HEALTH SERVICES, IN 2,413,2672,277,623 135,644 --- Yes
SOUTHWEST MN OPPORTUNITY COUNCIL 2,850,4501,150,757 1,653,047 46,646 Yes
STARBASE MINNESOTA INC 1,025,118--- 1,025,118 --- Yes
SUSTAINABLE RESOURCES CENTER 2,136,560--- 2,082,968 53,592 Yes
Report not received in time for this publication.SW MN PIC
THE LINK 763,022628,487 56,688 77,847 Yes
THINK SMALL 2,414,13758,794 2,320,956 34,387 Yes
THREE RIVERS COMMUNITY ACTION, INC 6,695,1262,342,076 2,060,962 2,292,088 Yes
TRI-COUNTY ACTION PROGRAM, INC 2,825,590212,007 2,613,583 --- Yes
TRI-COUNTY COMMUNITY ACTION, INC. 5,583,6854,685,162 898,523 --- Yes
TRI-VALLEY OPPORTUNITY COUNCIL INC 15,506,83510,992,567 4,234,742 279,526 Yes
TUBMAN 1,892,684371,345 1,426,642 94,697 Yes
TWIN CITY TREE TRUST 890,740518,987 50,800 320,953 Yes
VOLUNTEERS OF AMERIA SERVING MINNESOTA 2,779,963677,839 171,623 1,930,501 Yes
WEST CENTRAL INITIATIVE 1,491,9581,431,593 60,365 --- Yes
WEST CENTRAL MN COMMUNITIES ACTION 5,194,8543,363,314 1,802,992 28,548 Yes
WEST SIDE COMMUNITY HEALTH SERVICES 7,615,9636,757,792 339,011 519,160 Yes
WESTERN COMMUNITY ACTION INC 4,631,488861,868 3,249,810 519,810 Yes
WRIGHT COUNTY COMMUNITY ACTION 2,714,6971,743,129 963,986 7,582 Yes
YMCA OF THE GREATER TWIN CITIES 1,978,55017,130 1,334,105 627,315 Yes
748,311,022446,837,504 201,192,000 100,281,518TOTAL
OTHER GOVERNMENTAL AGENCIES
CARLTON COOK LAKE ST LOUIS CO HL BD 3,111,17150,289 3,060,882 --- Yes
CHISHOLM HIBBING AIRPORT COMMISSION 3,054,337--- 3,054,337 --- Yes
COUNTRYSIDE PUBLIC HEALTH SERVICE 766,767--- 755,933 10,834 Yes
29
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
OTHER GOVERNMENTAL AGENCIES (continued)DES MOINES VALLEY HEALTH & HUMAN SERVI 2,396,889--- 2,396,889 --- Yes
DULUTH AIRPORT AUTHORITY 3,792,475--- 3,792,475 --- Yes
DULUTH TRANSIT AUTHORITY 2,880,2632,871,968 8,295 --- Yes
HORIZON PUBLIC HEALTH 1,530,624123,683 1,401,209 5,732 Yes
HRA OF ST CLOUD 8,169,9597,647,983 132,319 389,657 Yes
HUMAN SERV OF FARIBAULT & MARTIN CO 3,865,8801,438 3,864,442 --- Yes
INTERNATIONAL FALLS-KOOCHICHING COUNTY 2,007,375--- 2,007,375 --- Yes
KANABEC PINE CHS 1,229,609--- 1,101,052 128,557 Yes
Report on the financial statements not available or inappropriate.KANDIYOHI-RENVILLE COMMUNITY HEALTH B No
MEEKER-MCLEOD-SIBLEY CHS 880,806--- 865,806 15,000 Yes
MINNEAPOLIS PARK & RECREATION BD 2,540,256--- 2,540,256 --- Yes
MINNESOTA PRAIRIE COUNTY ALLIANCE 6,009,074--- 6,009,074 --- Yes
Report not received in time for this publication.NE MN OFFICE OF JOB TRAINING
NORTH COUNTRY CHS 1,370,905--- 1,370,905 --- Yes
PACT FOR FAMILIES COLLABORATIVE 1,026,464--- 917,123 109,341 Yes
PARTNERSHIP 4 HEALTH COMMUNITY HEALTH 2,212,283--- 2,212,283 --- Yes
SE MN MULTI COUNTY HRA 4,760,1164,206,460 553,656 --- Yes
SOUTHWEST HEALTH & HUMAN SERVICES 6,617,296--- 6,616,328 968 Yes
ST CLOUD METROPOLITAN TRANSIT COMM 999,955991,723 8,232 --- Yes
ST PAUL PORT AUTHORITY 6,609,2401,778,919 4,830,321 --- Yes
STEVENS COUNTY ECONOMIC IMPROVEMENT C 1,525,896965,343 560,553 --- Yes
THREE RIVERS PARK DISTRICT 6,903,854--- 6,903,854 --- Yes
WESTERN LAKE SUPERIOR SANITARY DIST 6,141,666--- 6,141,666 --- Yes
80,403,16018,637,806 61,105,265 660,089TOTAL
REGIONAL DEVELOPMENT COMMISSIONS
ARROWHEAD REG DEVELOP COMM 5,046,7632,454,821 2,523,942 68,000 Yes
METROPOLITAN COUNCIL 210,080,179160,449,196 8,955,588 40,675,395 Yes
MID-MINNESOTA DEVELOPMENT COMM 901,399869,295 32,104 --- Yes
NW REGIONAL DEVELOPMENT COMMISSION 5,076,7352,580,109 2,496,626 --- Yes
REGION 5 DEVELOP COMM 1,864,1481,800,453 63,695 --- Yes
UPPER MN VALLEY REG DEVELOP COMM 1,511,8951,475,473 36,422 --- Yes
224,481,119169,629,347 14,108,377 40,743,395TOTAL
SCHOOLS AND RELATED AGENCIES
AREA SPEC ED COOP - E. GRAND FORKS 1,408,071--- 1,408,071 --- Yes
ATHLOS LEADERSHIP ACADEMY 932,188--- 932,188 --- Yes
BEMIDJI REGIONAL INTERDISTRICT COUNCIL 1,802,841--- 1,802,841 --- Yes
30
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
SCHOOLS AND RELATED AGENCIES (continued)BENTON-STEARNS EDUCATION DISTRICT 2,000,233--- 1,922,236 77,997 Yes
COMMUNITY SCHOOL OF EXCELLENCE 1,225,151--- 1,225,151 --- Yes
DULUTH PUBLIC SCHOOLS ACADEMY 848,43813,216 835,222 --- Yes
EAGLE RIDGE ACADEMY CHARTER SCHOOL 767,004--- 767,004 --- Yes
FERGUS FALLS AREA SPEC ED COOP 1,505,981--- 1,505,981 --- Yes
FRESHWATER EDUCATION DISTRICT 2,203,453--- 2,203,453 --- Yes
GOODHUE COUNTY EDUCATION DISTRICT 1,706,592--- 1,706,592 --- Yes
HIAWATHA ACADEMIES 1,776,129--- 1,776,129 --- Yes
HIAWATHA VALLEY EDUCATION DISTRICT 2,007,391--- 1,807,391 200,000 Yes
HIGHER GROUND ACADEMY 1,083,565--- 1,083,565 --- Yes
HMONG COLLEGE PREP ACADEMY 2,666,124--- 2,103,924 562,200 Yes
ISD 0001 AITKIN 804,452--- 751,567 52,885 Yes
ISD 0011 ANOKA-HENNEPIN 23,830,67485,669 23,745,005 --- Yes
ISD 0012 CENTENNIAL 2,677,79921,005 2,654,931 1,863 Yes
ISD 0013 COLUMBIA HEIGHTS 3,917,99764,076 3,848,940 4,981 Yes
ISD 0014 FRIDLEY 2,784,4181,835 2,782,583 --- Yes
ISD 0015 ST FRANCIS 2,679,98529,265 2,611,567 39,153 Yes
ISD 0016 SPRING LAKE PARK 3,244,048--- 3,238,076 5,972 Yes
ISD 0022 DETROIT LAKES 2,281,86997,930 2,183,939 --- Yes
ISD 0023 FRAZEE - VERGAS 946,627--- 946,627 --- Yes
ISD 0031 BEMIDJI 5,704,721232,878 5,390,858 80,985 Yes
ISD 0036 KELLIHER 898,684539,914 348,622 10,148 Yes
ISD 0038 RED LAKE 12,590,7979,640,508 2,936,930 13,359 Yes
ISD 0047 SAUK RAPIDS-RICE 2,294,0602,500 1,611,860 679,700 Yes
ISD 0051 FOLEY 881,504--- 756,050 125,454 Yes
ISD 0077 MANKATO 6,001,030--- 5,966,086 34,944 Yes
ISD 0088 NEW ULM 1,038,415--- 810,791 227,624 Yes
ISD 0094 CLOQUET 2,213,756259,808 1,910,565 43,383 Yes
ISD 0110 WACONIA 1,422,823112,243 1,305,837 4,743 Yes
ISD 0111 WATERTOWN - MAYER 775,775--- 764,140 11,635 Yes
ISD 0112 EASTERN CARVER CO (CHASKA) 4,083,200--- 4,052,006 31,194 Yes
ISD 0113 WALKER-HACKENSACK-AKELEY 1,225,753382,952 837,382 5,419 Yes
ISD 0115 CASS LAKE - BENA 6,839,1774,443,138 2,383,955 12,084 Yes
ISD 0129 MONTEVIDEO 1,049,037198,285 850,752 --- Yes
ISD 0138 NORTH BRANCH 1,041,515--- 960,951 80,564 Yes
ISD 0152 MOORHEAD 5,335,99252,460 5,283,532 --- Yes
31
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
SCHOOLS AND RELATED AGENCIES (continued)ISD 0162 BAGLEY 1,054,524280,593 773,931 --- Yes
ISD 0177 WINDOM 858,777--- 701,100 157,677 Yes
ISD 0181 BRAINERD 4,217,448--- 3,810,052 407,396 Yes
ISD 0182 CROSBY - IRONTON 811,617--- 763,157 48,460 Yes
ISD 0191 BURNSVILLE-EAGAN-SAVAGE 8,631,603--- 8,604,530 27,073 Yes
ISD 0192 FARMINGTON 2,665,581--- 2,652,916 12,665 Yes
ISD 0194 LAKEVILLE 4,174,914--- 4,101,528 73,386 Yes
ISD 0196 ROSEMOUNT-APPLE VALLEY-EAGAN 14,659,3181,511,157 13,148,161 --- Yes
ISD 0197 W ST PAUL-MNDTA HGTS-EAGAN 3,841,10627,153 3,805,366 8,587 Yes
ISD 0199 INVER GROVE HEIGHTS 2,617,38310,772 2,598,026 8,585 Yes
ISD 0200 HASTINGS 2,427,192--- 2,422,686 4,506 Yes
ISD 0206 ALEXANDRIA 2,474,274--- 2,474,274 --- Yes
ISD 0241 ALBERT LEA 3,052,782--- 3,026,570 26,212 Yes
ISD 0256 RED WING 1,581,93526,993 1,243,029 311,913 Yes
ISD 0270 HOPKINS 4,886,082--- 4,855,901 30,181 Yes
ISD 0271 BLOOMINGTON 8,075,98230,208 8,005,504 40,270 Yes
ISD 0272 EDEN PRAIRIE 4,366,035--- 4,317,313 48,722 Yes
ISD 0273 EDINA 2,452,498--- 2,438,898 13,600 Yes
ISD 0276 MINNETONKA 2,682,727--- 2,655,504 27,223 Yes
ISD 0277 WESTONKA 1,192,215--- 1,162,551 29,664 Yes
ISD 0278 ORONO 913,924--- 907,750 6,174 Yes
ISD 0279 OSSEO AREA 16,625,21153,626 16,467,996 103,589 Yes
ISD 0280 RICHFIELD 4,323,284--- 4,311,971 11,313 Yes
ISD 0281 ROBBINSDALE 11,063,86038,941 10,975,103 49,816 Yes
ISD 0282 ST ANTHONY-NEW BRIGHTON 886,326--- 886,326 --- Yes
ISD 0283 ST LOUIS PARK 3,572,231--- 3,079,397 492,834 Yes
ISD 0284 WAYZATA 4,239,619116,370 4,123,249 --- Yes
ISD 0286 BROOKLYN CENTER 2,843,817--- 2,802,147 41,670 Yes
ISD 0309 PARK RAPIDS 1,406,46142,266 1,348,822 15,373 Yes
ISD 0316 GREENWAY (COLERAINE) 1,169,95729,736 935,194 205,027 Yes
ISD 0317 DEER RIVER 1,985,875865,140 863,976 256,759 Yes
ISD 0318 GRAND RAPIDS 4,066,99089,445 3,822,152 155,393 Yes
ISD 0332 MORA 1,150,635--- 1,150,635 --- Yes
ISD 0347 WILLMAR 4,931,0453,913 3,900,436 1,026,696 Yes
ISD 0361 INTERNATIONAL FALLS 1,100,115--- 1,100,115 --- Yes
ISD 0381 LAKE SUPERIOR (TWO HARBORS) 856,183--- 840,612 15,571 Yes
32
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
SCHOOLS AND RELATED AGENCIES (continued)ISD 0413 MARSHALL 1,898,112--- 1,898,112 --- Yes
ISD 0423 HUTCHINSON 1,628,670--- 1,618,701 9,969 Yes
ISD 0432 MAHNOMEN 2,517,0231,596,803 908,660 11,560 Yes
ISD 0435 WAUBUN 1,865,5501,171,640 689,452 4,458 Yes
ISD 0465 LITCHFIELD 814,512--- 709,196 105,316 Yes
ISD 0466 DASSEL-COKATO 915,560--- 791,065 124,495 Yes
ISD 0477 PRINCETON 1,523,840--- 1,325,164 198,676 Yes
ISD 0480 ONAMIA 2,102,500719,102 1,383,097 301 Yes
ISD 0482 LITTLE FALLS 2,412,423--- 2,403,328 9,095 Yes
ISD 0492 AUSTIN 5,213,956--- 5,193,465 20,491 Yes
ISD 0508 ST PETER 1,047,816--- 1,047,816 --- Yes
ISD 0518 WORTHINGTON 3,060,270--- 3,060,270 --- Yes
ISD 0535 ROCHESTER 12,741,538--- 12,741,538 --- Yes
ISD 0544 FERGUS FALLS 1,214,336--- 1,214,336 --- Yes
ISD 0549 PERHAM - DENT 821,598--- 768,732 52,866 Yes
ISD 0564 THIEF RIVER FALLS 1,467,94814,632 1,450,151 3,165 Yes
ISD 0578 PINE CITY 1,010,924--- 947,523 63,401 Yes
ISD 0593 CROOKSTON 1,088,6768,260 1,069,268 11,148 Yes
ISD 0621 MOUNDS VIEW 6,561,92833,909 6,260,385 267,634 Yes
ISD 0622 N ST PAUL-MAPLEWOOD-OAKDALE 9,143,96449,325 9,053,049 41,590 Yes
Report not received in time for this publication.ISD 0623 ROSEVILLE
ISD 0624 WHITE BEAR LAKE 4,777,7965,880 4,742,629 29,287 Yes
ISD 0625 ST PAUL 72,118,0422,580,487 69,129,165 408,390 Yes
ISD 0656 FARIBAULT 3,627,877--- 3,621,908 5,969 Yes
ISD 0659 NORTHFIELD 2,203,914--- 2,196,141 7,773 Yes
ISD 0690 WARROAD 801,32036,205 753,032 12,083 Yes
ISD 0700 HERMANTOWN 990,998--- 971,611 19,387 Yes
ISD 0701 HIBBING 1,960,87110,197 1,938,019 12,655 Yes
ISD 0704 PROCTOR 989,028--- 957,446 31,582 Yes
ISD 0706 VIRGINIA 1,200,10828,556 918,165 253,387 Yes
ISD 0707 NETT LAKE 772,475684,843 78,240 9,392 Yes
ISD 0709 DULUTH 11,702,4142,079,235 9,565,693 57,486 Yes
ISD 0717 JORDAN 972,850--- 972,850 --- Yes
ISD 0719 PRIOR LAKE - SAVAGE 2,249,17714,160 2,227,650 7,367 Yes
ISD 0720 SHAKOPEE 4,829,20037,996 4,767,587 23,617 Yes
ISD 0721 NEW PRAGUE 1,284,623--- 1,282,460 2,163 Yes
33
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
SCHOOLS AND RELATED AGENCIES (continued)ISD 0727 BIG LAKE 1,004,084--- 883,644 120,440 Yes
ISD 0728 ELK RIVER 5,336,35375,995 5,211,153 49,205 Yes
ISD 0740 MELROSE 811,286--- 774,927 36,359 Yes
ISD 0742 ST CLOUD 10,334,71855,344 10,197,594 81,780 Yes
ISD 0748 SARTELL - ST STEPHEN 1,226,282--- 901,837 324,445 Yes
ISD 0750 ROCORI AREA SCHOOLS 1,171,613--- 915,755 255,858 Yes
ISD 0761 OWATONNA 3,604,646--- 3,584,841 19,805 Yes
ISD 0829 WASECA 1,302,310--- 1,302,310 --- Yes
ISD 0831 FOREST LAKE 3,342,10019,117 3,285,518 37,465 Yes
ISD 0832 MAHTOMEDI 1,124,962--- 1,121,570 3,392 Yes
ISD 0833 SO WASHINGTON COUNTY 7,658,227--- 7,645,449 12,778 Yes
ISD 0834 STILLWATER 3,686,603152,277 3,522,802 11,524 Yes
ISD 0840 ST JAMES 802,730--- 802,730 --- Yes
ISD 0861 WINONA 2,568,421--- 2,558,692 9,729 Yes
ISD 0877 BUFFALO-HANOVER-MONTROSE 2,714,725--- 2,696,965 17,760 Yes
ISD 0882 MONTICELLO 3,124,533--- 1,266,817 1,857,716 Yes
ISD 0885 ST MICHAEL-ALBERTVILLE 1,164,152--- 962,596 201,556 Yes
ISD 0911 CAMBRIDGE-ISANTI 1,941,540--- 1,774,439 167,101 Yes
ISD 0912 MILACA 1,219,770--- 1,118,580 101,190 Yes
ISD 2142 ST LOUIS COUNTY 1,744,328193,883 1,152,139 398,306 Yes
ISD 2144 CHISAGO LAKES (LINDSTROM) 984,769--- 984,769 --- Yes
ISD 2149 MINNEWASKA AREA 768,434--- 768,434 --- Yes
ISD 2155 WADENA-DEER CREEK 950,245--- 910,270 39,975 Yes
ISD 2164 DILWORTH-GLYNDON-FELTON 999,003--- 999,003 --- Yes
ISD 2165 HINCKLEY-FINLAYSON 806,32282,325 723,997 --- Yes
ISD 2170 STAPLES - MOTLEY 1,068,138--- 1,029,936 38,202 Yes
ISD 2174 PINE RIVER - BACKUS 829,470--- 526,505 302,965 Yes
ISD 2689 PIPESTONE AREA 1,017,600--- 821,976 195,624 Yes
ISD 2711 MESABI EAST (AURORA) 813,256--- 631,150 182,106 Yes
ISD 2752 FAIRMONT AREA SCHOOLS 1,261,783--- 1,261,783 --- Yes
ISD 2753 LONG PRAIRIE-GREY EAGLE 1,125,156--- 1,090,941 34,215 Yes
ISD 2859 GLENCOE-SILVER LAKE 1,139,207--- 933,818 205,389 Yes
ISD 2897 REDWOOD FALLS 1,243,125--- 973,298 269,827 Yes
ISD 2905 TRI-CITY UNITED 1,460,515178 1,460,337 --- Yes
MEEKER-WRIGHT SPECIAL ED COOP 2,164,338--- 2,093,622 70,716 Yes
METRO EDUCATIONAL SERVICE COOP 3,078,333--- 3,078,333 --- Yes
34
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
SCHOOLS AND RELATED AGENCIES (continued)MIDWEST SPECIAL ED COOP 837,698--- 837,698 --- Yes
MN TRANSITIONS CHARTER SCHOOL 1,746,08676,014 1,670,072 --- Yes
MN VALLEY EDUCATION DISTRICT 1,344,866--- 1,344,866 --- Yes
NATIONAL JOINT POWERS ALLIANCE 823,180--- 823,180 --- Yes
NAYTAHWAUSH COMMUNITY SCHOOL 875,169693,099 182,070 --- Yes
NEW MILLENNIUM ACADEMY 969,835--- 969,835 --- Yes
NOBLE ACADEMY 856,261--- 856,261 --- Yes
NORTHLAND LEARNING CTR, VIRGINIA 2,509,871--- 2,509,871 --- Yes
NORTHWEST SERVICE COOPERATIVE 963,383--- 963,383 --- Yes
PAUL BUNYAN EDUCATION COOP 2,643,150--- 2,643,150 --- Yes
PRAIRIE SEEDS ACADEMY 909,071--- 909,071 --- Yes
RESOURCE TRAINING AND SOLUTIONS 1,010,688--- 1,010,688 --- Yes
RIVER BEND EDUCATION DISTRICT 1,526,565--- 1,526,565 --- Yes
RUM RIVER SPECIAL EDUCATION COOP 1,971,908--- 1,971,908 --- Yes
SHERBURNE/NORTHERN WRIGHT SPEC ED COO 2,329,365--- 2,329,365 --- Yes
SOJOURNER TRUTH ACADEMY 839,534--- 839,534 --- Yes
SOUTHEAST SERVICE COOPERATIVE 1,097,575--- 1,097,575 --- Yes
SOUTHERN PLAINS ED COOP 1,218,726--- 1,216,626 2,100 Yes
SSD 1 MINNEAPOLIS 64,607,5971,958,075 61,937,210 712,312 Yes
SSD 6 SOUTH ST PAUL 2,645,863--- 2,639,577 6,286 Yes
ST CROIX RIVER EDUCATION DISTRICT 1,921,230--- 1,917,171 4,059 Yes
SW & WEST CENTRAL SERVICE COOP 9,375,843--- 9,375,843 --- Yes
TWIN CITIES INTERNATIONAL ELEMENTARY 864,837--- 864,837 --- Yes
WEST CENTRAL EDUCATION DISTRICT 1,215,049--- 1,215,049 --- Yes
ZUMBRO EDUCATION DISTRICT 2,344,133--- 2,278,245 65,888 Yes
608,929,19231,681,532 563,644,262 13,603,398TOTAL
TRIBAL GOVERNMENTS
COMMUNITY SERVICES DEPT OF PRAIRIE ISLAN 4,537,1104,477,960 59,150 --- Yes
GOVT DEPT OF THE FOND DU LAC BAND OF LAK 28,449,81119,458,821 8,678,779 312,211 Yes
GRAND PORTAGE RESERVATION 10,393,37610,054,736 197,117 141,523 Yes
Report not received in time for this publication.LEECH LAKE RESERVATION BUS COMM
MILLE LACS BAND OF OJIBWE INDIANS 28,990,79324,238,258 4,596,658 155,877 Yes
Report not received in time for this publication.MN CHIPPEWA TRIBE
Report not received in time for this publication.RED LAKE BAND OF CHIPPEWA INDIANS
35
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Entity
For the Year Ended June 30, 2017
Direct Federal State
OtherAgency TotalName of Entity
Pass Through
Exhibit 3(Continued)
Entity Type
AuditReport
Acceptable
TRIBAL GOVERNMENTS (continued)Report not received in time for this publication.WHITE EARTH RESERVATION
2,652,102,940839,981,682 1,561,350,979 250,770,279
72,371,09058,229,775 13,531,704 609,611TOTAL
36
EXHIBIT 4
EXPENDITURES OF FEDERAL AWARDS BY ADMINISTERING AGENCY The following exhibit starts with a summary of expenditures of federal awards by administering agency, followed by a detailed breakdown for each administering agency by subrecipient entities and CFDA numbers. The detailed breakdown identifies whether the entity’s audit report is in accordance with the reporting elements required by generally accepted governmental auditing standards the Uniform Guidance. The detailed breakdown also indicates whether the entity’s audit report identifies any crosscutting findings or grant noncompliance. Exhibits 5 and 6 report the type of crosscutting findings. The resolution of crosscutting findings and grant noncompliance is the responsibility of administering agency.
37
This page left blank intentionally.
38
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4
Administering Agency
ABT ASSOCIATES INC 7,620ACCESSIBILIITY, INC. 23,804ADVANCED MEDICAL ELECTRONICS CORPORATION 77,891AITKIN-ITASCA-KOOCHICHING CHS 434,865AMER INDIAN COMMUNITY HOUSING ORGANIZATION 38,440AMERICAN COLLEGE OF RADIOLOGY 20,672AMHERST H. WILDER FOUNDATION 56,879ANOKA COUNTY 242,836ARIZONA STATE UNIVERSITY 277,608ARROWHEAD ECON OPPORTUNITY AGCY 96,271ARROWHEAD REG DEVELOP COMM 1,357,491ARTANN LABORATORIES 2,145BANNER HEALTH 230,553BEACON INTERFAITH HOUSING COLLABORATIVE 137,247BECKER COUNTY 10,091BELTRAMI COUNTY 83,086BEMIDJI REGIONAL INTERDISTRICT COUNCIL 39,568BENTON COUNTY 391,361BENTON-STEARNS EDUCATION DISTRICT 1,244,390BETH ISRAEL DEACONESS MEDICAL CENTER 10,797BI-COUNTY COMM ACTION COUNCIL 1,648BOSTON MEDICAL CENTER 1,088,015BOSTON UNIVERSITY 173,327BRIGHAM AND WOMEN'S HOSPITAL 1,028,441BROWN-NICOLLET CHS 495,789CAP OF SUBURBAN HENNEPIN 16,438CARLTON COOK LAKE ST LOUIS CO HL BD 2,155,816CARTER CONSULTING 122,131CARVER-SCOTT EDUCATIONAL COOP 19,002CASE WESTERN RESERVE UNIVERSITY 356,046CASS COUNTY 6,075CENTRACARE HLTH SYS/ST CLOUD HOSPITAL 25,552CENTRAL MINNESOTA LEGAL SERVICES 32,026CENTRAL MN COUNCIL ON AGING 1,406,756CENTRAL MN EMS REGION 125CENTRAL MN HEALTHCARE SYST PREPAREDNESS PRG 30,940
39
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
CENTRAL MN INITIATIVE FUND 122,856CENTRAL MN REGIONAL RADIO BOARD 33,827CHILD CARE AWARE OF MINNESOTA 1,475,604CHILDREN'S ADVOCACY CENTERS OF GEORGIA 48,334CHILDREN'S DEFENSE FUND 160,758CHILDREN'S HOSPITAL OF BOSTON 65,296CHILDREN'S HOSPITAL OF PHILADELPHIA 184,486CHIPPEWA COUNTY 60,109CHISAGO COUNTY 529CHURCH WORLD SERVICES 680,907CINCINNATI CHILDRENS HOSPITAL MEDICAL CENTER 153,214CITY OF AMBOY 98,302CITY OF BEMIDJI 4,952CITY OF BRECKENRIDGE 2,705CITY OF BROOKLYN PARK 69,383CITY OF DEER RIVER 44,077CITY OF DULUTH 205,390CITY OF EDINA 100,474CITY OF ELK RIVER 19,724CITY OF GAYLORD 19,630CITY OF GLENCOE 7,582CITY OF GRAND RAPIDS 5,108CITY OF HALLOCK 39,068CITY OF HASTINGS 33,772CITY OF INTERNATIONAL FALLS 34,260CITY OF INVER GROVE HEIGHTS 11,583CITY OF ISANTI 9,267CITY OF JANESVILLE 650CITY OF KASOTA 3,764CITY OF LAKEFIELD 1,872CITY OF LAKEVILLE 2,364CITY OF MADELIA 17,561CITY OF MANKATO 158,691CITY OF MAPLE GROVE 23,098CITY OF MINNEAPOLIS 10,131,799CITY OF MINNETONKA 2,166
40
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
CITY OF MOORHEAD 44,364CITY OF MOUNTAIN LAKE 138,225CITY OF NORTH MANKATO 17,190CITY OF NORTHFIELD 23,979CITY OF PLYMOUTH 2,044CITY OF ROOSEVELT 16,329CITY OF SHAKOPEE 18,281CITY OF ST CLOUD 735,653CITY OF ST LOUIS PARK 153,552CITY OF ST PAUL 1,055,264CITY OF SUPERIOR, WISCONSIN 15,432CITY OF TRACY 164,904CITY OF TRIMONT 33,020CITY OF VERNON CENTER 294,755CITY OF WARBA 12,086CITY OF WATERVILLE 3,419CITY OF WESTBROOK 183,036CLEARWATER COUNTY 529,373CLEVELAND CLINIC 16,597COALITION OF CANCER COOPERATIVE GROUPS 23,174COLUMBIA UNIVERSITY 350,002COMMUNITY ACTION OF MINNEAPOLIS 50,000COOK COUNTY 122,609COUNTRYSIDE PUBLIC HEALTH SERVICE 3,846CRAWFORD COUNTY, WISCONSIN 51,827CREATV MICROTECH 9,953CROW WING COUNTY 84,817DAKOTA - SCOTT SDA 14 303,895DAKOTA CO COMMUNITY DEVELPMT AGCY 1,086,919DAKOTA COUNTY 271,851DAKOTA COUNTY HRA 9,628DARTMOUTH COLLEGE 70,151DES MOINES VALLEY HEALTH & HUMAN SERVICES 262,043DODGE COUNTY 130,050DUKE CLINICAL RESEARCH INSTITUTE 7,616DUKE UNIVERSITY 615,970
41
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
DYSTONIA MEDICAL RESEARCH FOUNDATION 3,938ECOG-ACRIN NCORP RESEARCH BASE 26,536EMERGE COMMUNITY DEVELOPMENT 10,847ENBIOTIX COMPANY 54,870ENDOMIMETICS 106,647ENTERPRISE COMMUNITY PARTNERS, INC. 50,690EPISCOPAL MIGRATION MINISTRIES 726,701FARIBAULT COUNTY HRA 298,287FHI DEVELOPMENT 360 95,000FLORIDA STATE UNIVERSITY 112,117FOX CHASE CANCER CENTER 168,271FOX VALLEY TECHICAL COLLEGE 75,000FRED HUTCHINSON CANCER RESEARCH CENTER 464,483FRESHWATER EDUCATION DISTRICT 438,603FRONTIER SCIENCE FOUNDATION 64,233GENERAL ELECTRIC GLOBAL RESEARCH CENTER 449,221GEORGETOWN UNIVERSITY 2,379GEORGIA BOARD FOR PHYSICIAN WORKFORCE 408,250GOODHUE COUNTY EDUCATION DISTRICT 318,610GOODWILL INDUSTRIES/EASTER SEALS 8,713GOVT DEPT OF THE FOND DU LAC BAND OF LAKE SUPERIOR CHIPP 77,334GREAT LAKES HEMOPHILIA FOUNDATION 154,570GREAT LAKES INDIAN FISH & W COMM 158,704GREAT RIVER PERKINS CONSORTIUM 6,709GROUP HEALTH COOPERATIVE 1,081,047GYNECOLOGIC ONCOLOGY GROUP 12,536H LEE MOFFIT CANCER CENTER AND RESEARCH INSTITUTE 188,778HARVARD PILGRIM HEALTH CARE 247,498HEADWATERS REG DEVELOP COMM 57,435HEALTH PARTNERS INSTITUTE 61,649HEARTH CONNECTION 111,309HEARTLAND COMMUNITY ACTION AGCY 31,773HEARTLAND HUMAN CARE SERVICES INC 31,180HENNEPIN COUNTY 8,742,762HENRY FORD HEALTH SYSTEM 52,501HMONG AMERICAN PARTNERSHIP 72,966
42
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
HRA OF CITY OF SAINT PAUL 1,150,000HUBBARD COUNTY 10,000HUNGER SOLUTIONS MINNESOTA 2,595,347ICF RESOURCES INC 82,503ICON 25,070ILLINOIS DEPARTMENT OF EDUCATION 309,170ILLINOIS DEPARTMENT OF HUMAN SERVICES 18,489IMANIS LIFE SCIENCES 14,403IMMIGRANT LAW CENTER OF MINNESOTA 69,331IMPEL NEUROPHARMA 7,779INDIANA UNIVERSITY 19,747INNOVATIVE DESIGN LABS 14,379INSTITUTE OF CLINICAL RESEARCH 93,499INTERCULTURAL MUTUAL ASSIST ASSN 44,605INTERMEDIATE SCHOOL DISTRICT 287 96,983INTERMEDIATE SCHOOL DISTRICT 916 133,918INTERMEDIATE SCHOOL DISTRICT 917 54,371IOWA STATE UNIVERSITY 72,597IRON HORSE DIAGNOSTICS, INC 2,199ISANTI COUNTY 45,637ISANTI MILLE LACS CHS 93,563ISCHEMIA 6,527ISD 0011 ANOKA-HENNEPIN 92,093ISD 0014 FRIDLEY 4,981ISD 0025 PINE POINT (PONSFORD) 1,730ISD 0047 SAUK RAPIDS-RICE 44,790ISD 0097 MOOSE LAKE 2,447ISD 0181 BRAINERD 92,917ISD 0196 ROSEMOUNT-APPLE VALLEY-EAGAN 27,073ISD 0241 ALBERT LEA 1,450ISD 0270 HOPKINS 11,156ISD 0273 EDINA 40,270ISD 0282 ST ANTHONY-NEW BRIGHTON 5,787ISD 0284 WAYZATA 266,650ISD 0423 HUTCHINSON 4,227ISD 0466 DASSEL-COKATO 33,523
43
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
ISD 0492 AUSTIN 35,372ISD 0535 ROCHESTER 65,888ISD 0622 N ST PAUL-MAPLEWOOD-OAKDALE 80,628ISD 0623 ROSEVILLE 26,210ISD 0624 WHITE BEAR LAKE 43,060ISD 0706 VIRGINIA 6,262ISD 0709 DULUTH 30,526ISD 0742 ST CLOUD 1,906ISD 0761 OWATONNA 34,168ISD 0882 MONTICELLO 120,440ISD 0911 CAMBRIDGE-ISANTI 14,000ISD 2142 ST LOUIS COUNTY 8,478ITASCA AREA SCHOOLS COLLABORATIVE 487,190ITASCA COMMUNITY COLLEGE 6,243ITASCA COUNTY 123,746JAEB CENTER FOR HEALTH RESEARCH 266,801JOHNS HOPKINS UNIVERSITY 2,665,768KAISER FOUNDATION RESEARCH INSTITUTE 117,431KANABEC COUNTY 129,464KANDIYOHI COUNTY 1,052,643KANDIYOHI-RENVILLE COMMUNITY HEALTH BOARD 499,369KAREN ORGANIZATION OF MINNESOTA 3,787KORONIS BIOMEDICAL TECHNOLOGIES 2,745LA CROSSE COUNTY 266,032LAKE COUNTY 7,167LAKE SUPERIOR COLLEGE 31,582LAKES & PRAIRIES COMM ACT PRTNRSHP 343LAM FOUNDATION 226LAND OF DANCING SKY AREA AGENCY ON AGING 696,290LE SUEUR CO HRA 473,349LEARNING COMMUNITY ACCOUNTABLE COMMUNITY 77,856LEECH LAKE RESERVATION BUS COMM 19,955LEGAL AID SERVICE OF NE MN 5,000LEIDOS 193,162LOCAL INITIATIVES SUPPORT CORPORATION 378,818LUTHERAN IMMIGRATION/REFUGEE SRVCS 1,536,677
44
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
LUTHERAN SOCIAL SERVICE OF MN 359,480LYON COUNTY 483MASSACHUSETTS EYE & EAR INFIRMARY 60,303MASSACHUSETTS GENERAL 91,818MAYO CLINIC 99,912MEDICAL UNIVERSITY OF SOUTH CAROLINA 23,397MEEKER COUNTY 5,603MEEKER-MCLEOD-SIBLEY CHS 674,820MEEKER-WRIGHT SPECIAL ED COOP 211,141METRO AREA AGENCY ON AGING 2,395,849METRO EDUCATIONAL SERVICE COOP 5,240METROPOLITAN COUNCIL 1,478,127MICHIGAN TECHNOLOGICAL UNIVERSITY 9,162MID-MINNESOTA LEGAL ASSISTANCE INC 201,408MILLE LACS COUNTY 27,280MINNEAPOLIS COMMUNITY & TECHNICAL COLLEGE 45,795MINNEAPOLIS PUBLIC HOUSING AUTHORITY 406,669MINNESOTA ASSISTANCE COUNCIL FOR VETERANS 132,417MINNESOTA CHILDREN'S ALLIANCE 9,000MN - BOARD ON AGING 373,987MN - CENTER FOR CRIME VICTIM SERVICES 63,908MN - DEPARTMENT OF AGRICULTURE 823,628MN - DEPARTMENT OF COMMERCE 56,328,046MN - DEPARTMENT OF CORRECTIONS 1,301,697MN - DEPARTMENT OF ECONOMIC SECURITY 399,431MN - DEPARTMENT OF EDUCATION 615,823,578MN - DEPARTMENT OF EMPLOYMENT AND ECONOMIC DEVELOPM 31,398,814MN - DEPARTMENT OF HEALTH 67,501,199MN - DEPARTMENT OF HUMAN SERVICES 553,096,952MN - DEPARTMENT OF MILITARY AFFAIRS 1,033,001MN - DEPARTMENT OF MN MANAGEMENT & BUDGET 4,883,923MN - DEPARTMENT OF NATURAL RESOURCES 1,754,327MN - DEPARTMENT OF PUBLIC SAFETY 31,449,936MN - DEPARTMENT OF TRANSPORTATION 182,532,707MN - EMERGENCY MEDICAL SERVICES BOARD 109,049MN - HISTORICAL SOCIETY 27,934
45
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
MN - INDIAN AFFAIRS COUNCIL 7,570,480MN - JUDICIAL 226,318MN - MNSURE 1,495,673MN - OFFICE OF HIGHER EDUCATION 2,202,378MN - OFFICE OF THE SECRETARY OF STATE 9,693MN - POLLUTION CONTROL AGENCY 250,768MN - STATE ARTS BOARD 7,950MN - TRIAL COURTS 685,602MN CHIPPEWA TRIBE 302,959MN COALITION AGAINST SEXUAL ASSAULT 2,071MN COMM ACTION PARTNERSHIP 53,365MN HEALTH SOLUTIONS CORP 188,272MN HOME OWNERSHIP CENTER 134,497MN HOUSING FINANCE AGENCY 2,527,306MN PUBLIC FACILITIES AUTHORITY 107,484,731MN RIVER AREA AGENCY ON AGING 1,573,500MN RURAL WATER ASSOCIATION 4,980,115MODULATION THERAPEUTICS 122,753MONROE COUNTY, WISCONSIN 17,363MORRISON COUNTY 353,172MORRISON-TODD-WADENA COMMUNITY HEALTH BOARD 268,046MOUNT SINAI MEDICAL CENTER OF FLORIDA 17,304MOUNT SINAI SCHOOL OF MEDICINE, NEW YORK 42,053MPLS MEDICAL RESEARCH FOUNDATION 775,101NATIONAL ASSOC OF COUNTY AND CITY HEALTH OFFICIALS 47,255NATIONAL ASSOCIATION OF CHRONIC DESEASE DIRECTORS 50,948NATIONAL CENTER FOR TEACHER RESIDENCIES 319,155NATIONAL CHILDHOOD CANCER FOUNDATION 212,234NATIONAL HEALTH CARE FOR THE HOMELESS COUNCIL 174,962NATIONAL INSTITUTE FOR EXCELLENCE IN TEACHING 562,200NATIONAL JEWISH HEALTH 145,677NATIONAL JOINT POWERS ALLIANCE 115,190NATIONAL MARROW DONOR PROGRAM 1,356NATIONAL RURAL WATER ASSOCIATION 746,844NATIONWIDE CHILDREN'S HOSPITAL 13,008NEUROSIGMA INC 154,141
46
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
NEW ENGLAND RESEARCH INSTITUTES 16,653NORC 12,986NORTH COUNTRY VOCATIONAL CENTER 71,052NORTH DAKOTA - DEPARTMENT OF HEALTH 49,588NORTH DAKOTA - DEPARTMENT OF PUBLIC INSTRUCTION 47,340NORTHERN CALIFORNIA INSTITUTE FOR RESEARCH AND EDUCATI 873,823NORTHERN MINNESOTA NETWORK 3,500NORTHLAND LEARNING CTR, VIRGINIA 891,979NORTHSIDE ACHIEVEMENT ZONE 354,780NORTHWESTERN UNIVERSITY 379,438NRG ONCOLOGY 8,674NW PRIVATE INDUSTRY COUNCIL 445,974NW REGIONAL DEVELOPMENT COMMISSION 1,000NY ACEDEMY OF MEDICINE 18,513NYU SCHOOL OF MEDICINE 47,926O N DIAGNOSTICS 20,066OHIO STATE UNIVERSITY 36,494OKLAHOMA STATE UNIVERSITY 143,740OLD DOMINION UNIVERSITY 7,716PACT FOR FAMILIES COLLABORATIVE 324,620PARK NICOLLET 936,645PARTNERSHIP 4 HEALTH COMMUNITY HEALTH BOARD 2,630,794PAUL BUNYAN EDUCATION COOP 454,840PEARL CRISIS CENTER 19,380PENNSYLVANIA STATE UNIVERSITY 3,983PINE TO PRAIRIE COOPERATIVE CENTER 26,731PLANNED PARENTHOOD OF MN ND & SD 103,746POLK COUNTY 2,210POLK NORMAN MAHNOMEN CHB 723,345PRINCETON UNIVERSITY 245,730RADIATION MONITORING DEVICES INC 19,614RADIOLOGICAL SOCIETY OF NORTH AMERICA 152,234RAMSEY COUNTY 7,799,900RECOMBINETICS, INC. 5,547RED LAKE BAND OF CHIPPEWA INDIANS 20,746RED LAKE COUNTY 1,135
47
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
REG 1 - SEMN HOMELAND SECURITY EMERGENCY MGMT 2,500RENVILLE COUNTY 109,341RIDGEWATER COLLEGE 46,012RIVER BEND EDUCATION DISTRICT 223,312ROSWELL PARK CANCER INSTITUTE 157,474RUM RIVER SPECIAL EDUCATION COOP 418,833RUSH UNIVERSITY MEDICAL CENTER 219,643SAIC-FREDERICK 542,805SANFORD MEDICAL CENTER 168,872SANFORD-BURNHAM MEDICAL 9,463SE MN AREA AGENCY ON AGING 1,142,830SE MN EMERGENCY COMMUNICATIONS BOARD 26,263SE MN WATER RESOURCES BOARD 17,208SEATTLE CHILDREN'S HOSPITAL 79,498SECOND HARVEST HEARTLAND 604,653SENIOR SERVICE AMERICA INC 2,553,483SEQUENT MEDICAL INC 181,332SERVEMINNESOTA! 909,634SHERBURNE/NORTHERN WRIGHT SPEC ED COOP 2,059,272SIMAX, INC. 6,602SIMMERSION LLC 44,458SLOAN-KETTERING INSTITUTE FOR CANCER RESEARCH 29,101SOAR CAREER SOLUTIONS 1,939SOCIAL & SCIENTIFIC SYSTMS, INC 24,225SOUTH CENTRAL SERVICE COOPERATIVE 26,912SOUTH CENTRAL WORKFORCE COUNCIL 2,238,241SOUTH MN REG LEGAL SERVICES INC 18,029SOUTHERN ILLINOIS UNIVERSITY 60,302SOUTHWEST METRO EDUCATIONAL COOP 166,190SPURWINK 462,748SSD 1 MINNEAPOLIS 400,738ST CROIX RIVER EDUCATION DISTRICT 143,965ST LOUIS COUNTY 872,858ST PAUL PUBLIC HOUSING AGENCY 39,363ST THOMAS UNIVERSITY 55,000STANFORD UNIVERSITY 454,557
48
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
STATE OF GEORGIA 339,516STATE OF KANSAS - DEPT OF HEALTH AND ENVIRONMENT 65STATE OF WISCONSIN - DEPT OF PUBLIC INSTRUCTION 9,659STATE OF WISCONSIN - DEPT OF TRANSPORTATION 68,000STATE OF WISCONSIN - DIVISION OF PUBLIC HEALTH 7,824STATE UNIVERSITY OF NEW YORK 93,633STEARNS COUNTY 1,357,442STELLENBOSCH UNIVERSITY 4,121SUN HEALTH RESEARCH INSTITUTE 432,566SW & WEST CENTRAL SERVICE COOP 1,511,093TEXAS TECH UNIVERSITY 79,606THREE RIVERS COMMUNITY ACTION, INC 112,868TODD COUNTY 2,177TOWN OF HENDERSON 12,285TRANSLATIONAL GENOMICS RESEARCH INSTITUTE 22,234TREMPEALEAU COUNTY, WISCONSIN 87,617TRI-COUNTY COMMUNITY ACTION, INC. 41,261TUBMAN 1,707U.S. - CORP FOR NATL AND COMM SERVICE 4,411,668U.S. - DEPARTMENT OF AGRICULTURE 23,283,965U.S. - DEPARTMENT OF COMMERCE 12,498,228U.S. - DEPARTMENT OF DEFENSE 16,810,507U.S. - DEPARTMENT OF EDUCATION 38,082,351U.S. - DEPARTMENT OF ENERGY 3,700U.S. - DEPARTMENT OF HEALTH & HUMAN SERVICES 427,235,065U.S. - DEPARTMENT OF HOMELAND SECURITY 3,571,487U.S. - DEPARTMENT OF HOUSING & URBAN DEVELOPMENT 162,742,959U.S. - DEPARTMENT OF INTERIOR 21,231,680U.S. - DEPARTMENT OF JUSTICE 11,133,984U.S. - DEPARTMENT OF LABOR 3,665,457U.S. - DEPARTMENT OF TRANSPORTATION 103,272,388U.S. - DEPARTMENT OF TREASURY 407,686U.S. - ENVIRONMENTAL PROTECTION AGENCY 4,759,863U.S. - EQUAL EMPLOYMENT OPPORTUNITY COMMISSION 26,000U.S. - FEDERAL EMERGENCY MANAGEMENT AGENCY 4,550U.S. - INSTITUTE OF MUSEUM AND LIBRARY SERVICES 2,500
49
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
U.S. - LEGAL SERVICES CORPORATION 3,809,200U.S. - NATIONAL AERONAUTICS & SPACE ADMINISTRATION 35,296U.S. - NATIONAL ENDOWMENT FOR THE ARTS & HUMANITIES 54,475U.S. - NATIONAL SCIENCE FOUNDATION 291,836U.S. - SMALL BUSINESS ADMINISTRATION 1,673,856U.S. - SOCIAL SECURITY ADMINISTRATION 379,909U.S. - VETERANS ADMINISTRATION 593,072UNITED COMMUNITY ACTION PARTNERSHIP 59,550UNITED STATES CONFERENCE OF CATHOLIC BISHOPS 495,330UNITED WAY - GREATER TWIN CITIES 113,506UNITED WAY OF AMERICA 248,809UNIVERSITY OF ALABAMA 1,353,824UNIVERSITY OF ARIZONA 135,717UNIVERSITY OF CALIFORNIA - LOS ANGELES 213,389UNIVERSITY OF CALIFORNIA - SAN DIEGO 1,473,200UNIVERSITY OF CALIFORNIA - SAN FRANCISCO 486,793UNIVERSITY OF CALIFORNIA - SANTA BARBARA 350,148UNIVERSITY OF CHICAGO 103,597UNIVERSITY OF CINCINNATI 19,869UNIVERSITY OF COLORADO 148,042UNIVERSITY OF DELAWARE 146,510UNIVERSITY OF FLORIDA 675,911UNIVERSITY OF ILLINOIS - BOARD OF TRUSTEES 20,918UNIVERSITY OF ILLINOIS AT URBANA CHAMPAIGN 421,271UNIVERSITY OF IOWA 1,827,201UNIVERSITY OF KANSAS 641UNIVERSITY OF LOUISVILLE 103,682UNIVERSITY OF MARYLAND 145,046UNIVERSITY OF MASSACHUSETTS 156,374UNIVERSITY OF MEDICINE & DENTISTRY OF NEW JERSEY 116,159UNIVERSITY OF MIAMI 97,224UNIVERSITY OF MICHIGAN 910,945UNIVERSITY OF MINNESOTA 3,117,273UNIVERSITY OF MISSISSIPPI 100,720UNIVERSITY OF NEBRASKA 278,904UNIVERSITY OF NORTH CAROLINA 105,680
50
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
UNIVERSITY OF NORTH DAKOTA 38,065UNIVERSITY OF OKLAHOMA HEALTH SCIENCES CENTER 67,213UNIVERSITY OF OREGON 684,871UNIVERSITY OF PENNSYLVANIA 664,287UNIVERSITY OF PITTSBURGH 136,647UNIVERSITY OF SOUTH ALABAMA 3,050UNIVERSITY OF SOUTH CAROLINA 28,897UNIVERSITY OF SOUTH FLORIDA 13,175UNIVERSITY OF SOUTHERN CALIFORNIA 53,526UNIVERSITY OF TENNESSEE 159,331UNIVERSITY OF TEXAS 165,491UNIVERSITY OF TEXAS HEALTH SCIENCES CENTER 320,614UNIVERSITY OF TEXAS MD ANDERSON CANCER CTR 117,993UNIVERSITY OF TEXAS SOUTHWESTERN MEDICAL CENTER 38,666UNIVERSITY OF UTAH 27,612UNIVERSITY OF VERMONT 140,080UNIVERSITY OF VIRGINIA 286,511UNIVERSITY OF WASHINGTON 958,891UNIVERSITY OF WISCONSIN 177,641UPPER MN VALLEY REG DEVELOP COMM 33,191US COMMITTEE FOR REFUGEES AND IMMIGRANTS 1,595,741VANDERBILT UNIVERSITY 427,581VERNON COUNTY, WISCONSIN 36VIRGINIA MN HRA 68,910VIVONICS, INC 8,700WAKE FOREST UNIVERSITY 299,522WASECA COUNTY 227,749WASHINGTON COUNTY HRA 154,877WASHINGTON UNIVERSITY AT ST LOUIS 1,557,734WEILL MEDICAL COLLEGE AT CORNELL UNIVERSITY 85,187WEST CENTRAL AREA AGENCY ON AGING 104,771WEST CENTRAL EDUCATION DISTRICT 29,650WEST CENTRAL MN EMS CORPORATION 2,500WEST SIDE COMMUNITY HEALTH SERVICES 275,348WESTAT INC 27,200WESTERN COMMUNITY ACTION INC 11,010
51
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
Administering Agency
WILKIN COUNTY 70,116WILLMAR HRA 16,841WISCONSIN MEDICAL COLLEGE 62,205WISCONSIN OFFICE OF RURAL HEALTH 46,115WORLD RELIEF MINNESOTA 745,375WRIGHT COUNTY INTERAGENCY EARLY INTERVENTION COMMITT 17,760WRIGHT TECHNICAL CENTER 99,991WYSS INSTITUTE AT HARVARD UNIVERSITY 228,225YALE UNIVERSITY 379,050YESHIVA UNIVERSITY 502,148ZUMBRO EDUCATION DISTRICT 200,000
2,652,102,940Grand Total
52
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
7,62093.000CFDA
ABT ASSOCIATES INCMAYO CLINIC Yes Yes
23,80417.270CFDA
ACCESSIBILIITY, INC.VOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
33,74993.242CFDA
ADVANCED MEDICAL ELECTRONICS CORPORATIONMAYO CLINIC Yes Yes
16,37693.865CFDA27,76693.866CFDA77,891
97,17110.557CFDA
AITKIN-ITASCA-KOOCHICHING CHSAITKIN COUNTY Yes Yes
31,12093.069CFDA35,10393.558CFDA18,75093.994CFDA
182,144
117,63910.557CFDAITASCA COUNTY Yes Yes
16,13093.069CFDA4,37593.251CFDA
90093.268CFDA52,31393.558CFDA61,36493.994CFDA
252,721
38,44014.235CFDA
AMER INDIAN COMMUNITY HOUSING ORGANIZATIONGOVT DEPT OF THE FOND DU LAC BAND OF Yes
20,67293.394CFDA
AMERICAN COLLEGE OF RADIOLOGYMAYO CLINIC Yes Yes
53
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
34,38784.412CFDA
AMHERST H. WILDER FOUNDATIONTHINK SMALL Yes
22,49216.812CFDAVOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
22,33114.218CFDA
ANOKA COUNTYALEXANDRA HOUSE Yes Yes
108,02514.218CFDAANOKA COUNTY COMM ACTION PROG INC Yes
112,48014.239CFDA220,505
18,65493.242CFDA
ARIZONA STATE UNIVERSITYMAYO CLINIC Yes Yes
34,55393.394CFDA2,83193.395CFDA
25,04293.396CFDA137,54593.847CFDA
30,34993.865CFDA3,29293.866CFDA
22,34193.879CFDA3,00193.000CFDA
277,608
7,27093.568CFDA
ARROWHEAD ECON OPPORTUNITY AGCYGRAND PORTAGE RESERVATION Yes
49,81393.525CFDAKOOTASCA COMM ACTION INC Yes
39,18893.525CFDASAWTOOTH MOUNTAIN CLINIC, INC Yes Yes
54
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
17,52193.044CFDA
ARROWHEAD REG DEVELOP COMMARROWHEAD ECON OPPORTUNITY AGCY Yes
897,48493.045CFDA184,75393.053CFDA
1,099,758
257,73393.052CFDALUTHERAN SOCIAL SERVICE OF MN Yes
2,14593.848CFDA
ARTANN LABORATORIESMAYO CLINIC Yes Yes
230,55393.866CFDA
BANNER HEALTHMAYO CLINIC Yes Yes
137,24714.267CFDA
BEACON INTERFAITH HOUSING COLLABORATIVERESOURCE INC Yes
10,09193.556CFDA
BECKER COUNTYMORRISON COUNTY Yes Yes
83,08693.558CFDA
BELTRAMI COUNTYRURAL MN CEP INC Yes
18,67884.027CFDA
BEMIDJI REGIONAL INTERDISTRICT COUNCILISD 0031 BEMIDJI Yes
7,25984.181CFDAISD 0038 RED LAKE Yes Yes
55
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
7,14384.027CFDAISD 0309 PARK RAPIDS Yes Yes
6,48884.027CFDAISD 0593 CROOKSTON Yes Yes Yes
391,36193.558CFDA
BENTON COUNTYRESOURCE INC Yes
511,84384.027CFDA
BENTON-STEARNS EDUCATION DISTRICTISD 0047 SAUK RAPIDS-RICE Yes Yes
4,45284.173CFDA40,54984.048CFDA
556,844
118,00084.027CFDAISD 0051 FOLEY Yes Yes
4,00084.173CFDA122,000
318,73284.027CFDAISD 0748 SARTELL - ST STEPHEN Yes Yes
246,81484.027CFDAISD 0750 ROCORI AREA SCHOOLS Yes Yes
10,79793.837CFDA
BETH ISRAEL DEACONESS MEDICAL CENTERMAYO CLINIC Yes Yes
1,64897.024CFDA
BI-COUNTY COMM ACTION COUNCILLUTHERAN SOCIAL SERVICE OF MN Yes
1,088,01593.847CFDA
BOSTON MEDICAL CENTERHEALTH PARTNERS INSTITUTE Yes
56
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
133,86693.113CFDA
BOSTON UNIVERSITYMAYO CLINIC Yes Yes
39,46193.853CFDA173,327
31,53393.855CFDA
BRIGHAM AND WOMEN'S HOSPITALALLINA HEALTH SYSTEM Yes
37,27512.420CFDAMAYO CLINIC Yes Yes
220,66693.172CFDA543,93193.395CFDA164,62993.838CFDA
20,28293.846CFDA10,12593.847CFDA
996,908
138,07010.557CFDA
BROWN-NICOLLET CHSBROWN COUNTY Yes Yes
24,86693.069CFDA7593.251CFDA
1,27593.268CFDA25,91893.558CFDA52,93693.994CFDA
243,140
157,03710.557CFDANICOLLET COUNTY Yes Yes
1,45084.181CFDA25,43593.069CFDA34,85593.558CFDA33,87293.994CFDA
252,649
16,43893.569CFDA
CAP OF SUBURBAN HENNEPINFAMILY PARTNERSHIP Yes
138,20710.557CFDA
CARLTON COOK LAKE ST LOUIS CO HL BDCARLTON COUNTY Yes Yes
57
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,93384.181CFDA38,46493.069CFDA
15093.251CFDA40093.268CFDA
107,09593.505CFDA51,37493.558CFDA
5,43993.757CFDA41,20093.994CFDA
384,262
29,42810.557CFDACOOK COUNTY Yes Yes
1,93384.181CFDA18,70793.069CFDA
4,86693.558CFDA6,60693.757CFDA5,13093.994CFDA
66,670
60,67410.557CFDALAKE COUNTY Yes Yes
1,93384.181CFDA17,03293.069CFDA
40093.268CFDA5,16993.558CFDA2,61093.757CFDA9,72193.994CFDA
97,539
560,62310.557CFDAST LOUIS COUNTY Yes
1,93384.181CFDA87,60293.069CFDA
3,80093.251CFDA75093.283CFDA
224,82793.505CFDA397,73293.558CFDA
60,63093.757CFDA269,44893.994CFDA
1,607,345
122,13193.000CFDA
CARTER CONSULTINGHEALTH PARTNERS INSTITUTE Yes
58
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
11,63584.048CFDA
CARVER-SCOTT EDUCATIONAL COOPISD 0111 WATERTOWN - MAYER Yes Yes
7,36784.048CFDAISD 0719 PRIOR LAKE - SAVAGE Yes Yes
170,18093.847CFDA
CASE WESTERN RESERVE UNIVERSITYHEALTH PARTNERS INSTITUTE Yes
28,06893.399CFDAMAYO CLINIC Yes Yes
157,79893.847CFDA185,866
6,07597.024CFDA
CASS COUNTYBI-COUNTY COMM ACTION COUNCIL Yes YesYes
8,83693.889CFDA
CENTRACARE HLTH SYS/ST CLOUD HOSPITALDOUGLAS COUNTY Yes Yes
16,71693.889CFDAFAIRVIEW HEALTH SERVICES Yes
32,02609.000CFDA
CENTRAL MINNESOTA LEGAL SERVICESMID-MINNESOTA LEGAL ASSISTANCE INC Yes
13,50093.044CFDA
CENTRAL MN COUNCIL ON AGINGCATHOLIC CHARITIES ST CLOUD Yes
766,19893.045CFDA206,32993.053CFDA986,027
59
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
12,04693.044CFDACITY OF ST CLOUD Yes
258,20993.045CFDALUTHERAN SOCIAL SERVICE OF MN Yes
128,67493.053CFDA386,883
98793.044CFDATODD COUNTY Yes Yes
20,81393.044CFDAWADENA COUNTY Yes
5011.549CFDA
CENTRAL MN EMS REGIONMEEKER COUNTY Yes Yes
7597.067CFDA125
30,94093.525CFDA
CENTRAL MN HEALTHCARE SYST PREPAREDNESS PRGINTER-COUNTY COMMUNITY COUNCIL Yes
122,85694.019CFDA
CENTRAL MN INITIATIVE FUNDISD 0047 SAUK RAPIDS-RICE Yes Yes
22597.067CFDA
CENTRAL MN REGIONAL RADIO BOARDCITY OF ST CLOUD Yes
4,56811.549CFDA4,793
29,03497.067CFDADOUGLAS COUNTY Yes Yes
1,475,60493.600CFDA
CHILD CARE AWARE OF MINNESOTATHREE RIVERS COMMUNITY ACTION, INC Yes
60
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
24,82393.558CFDA
CHILDREN'S ADVOCACY CENTERS OF GEORGIAMAYO CLINIC Yes Yes
23,51116.758CFDA48,334
160,75884.287CFDA
CHILDREN'S DEFENSE FUNDSSD 1 MINNEAPOLIS Yes Yes
4,50093.855CFDA
CHILDREN'S HOSPITAL OF BOSTONCHILDREN'S HEALTH CARE Yes
60,79693.879CFDAMAYO CLINIC Yes Yes
163,89993.395CFDA
CHILDREN'S HOSPITAL OF PHILADELPHIAMAYO CLINIC Yes Yes
20,58793.000CFDA184,486
60,10993.558CFDA
CHIPPEWA COUNTYSWIFT COUNTY Yes Yes
52993.778CFDA
CHISAGO COUNTYMILLE LACS COUNTY Yes Yes
561,15419.510CFDA
CHURCH WORLD SERVICESMINNESOTA COUNCIL OF CHURCHES Yes Yes
119,75393.567CFDA680,907
99,07893.365CFDA
CINCINNATI CHILDRENS HOSPITAL MEDICAL CENTERCHILDREN'S HEALTH CARE Yes
61
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
3,50093.701CFDA102,578
44,77893.837CFDAMAYO CLINIC Yes Yes
5,85893.846CFDA50,636
98,30214.228CFDA
CITY OF AMBOYMN VALLEY ACTION COUNCIL INC Yes
3,31220.608CFDA
CITY OF BEMIDJIBELTRAMI COUNTY Yes Yes
1,00420.609CFDA63620.616CFDA
4,952
2,70520.608CFDA
CITY OF BRECKENRIDGEWILKIN COUNTY Yes Yes
3,37614.218CFDA
CITY OF BROOKLYN PARKGREATER MPLS COUNCIL OF CHURCHES Yes YesYes
22720.600CFDAHENNEPIN COUNTY Yes Yes
53,27620.616CFDA12,50420.608CFDA66,007
44,07714.228CFDA
CITY OF DEER RIVERKOOTASCA COMM ACTION INC Yes
17,00014.239CFDA
CITY OF DULUTHCenter City Housing Corp. Yes
29,68814.218CFDA
62
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
14,89214.231CFDA61,580
108,23216.590CFDADOMESTIC ABUSE INTERVENTION PROGRA Yes
4,38420.600CFDAST LOUIS COUNTY Yes
81820.616CFDA30,37620.608CFDA35,578
100,47414.218CFDA
CITY OF EDINAPERSPECTIVES INC Yes Yes
19,72420.608CFDA
CITY OF ELK RIVERSHERBURNE COUNTY Yes
19,63014.228CFDA
CITY OF GAYLORDMN VALLEY ACTION COUNCIL INC Yes
3,76920.600CFDA
CITY OF GLENCOEMC LEOD COUNTY Yes Yes
3,81320.600CFDAMEEKER COUNTY Yes Yes
5,10814.228CFDA
CITY OF GRAND RAPIDSKOOTASCA COMM ACTION INC Yes
39,06814.228CFDA
CITY OF HALLOCKNORTHWEST COMMUNITY ACTION INC Yes
63
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
3,01320.600CFDA
CITY OF HASTINGSDAKOTA COUNTY Yes Yes
6,26520.616CFDA24,49420.608CFDA33,772
34,26014.228CFDA
CITY OF INTERNATIONAL FALLSKOOTASCA COMM ACTION INC Yes
6,10120.608CFDA
CITY OF INVER GROVE HEIGHTSCITY OF BURNSVILLE Yes
4,90620.616CFDA57620.600CFDA
11,583
2,49220.600CFDA
CITY OF ISANTIISANTI COUNTY Yes Yes
6,77520.616CFDA9,267
65014.228CFDA
CITY OF JANESVILLEMN VALLEY ACTION COUNCIL INC Yes
3,76414.228CFDA
CITY OF KASOTAMN VALLEY ACTION COUNCIL INC Yes
1,87214.228CFDA
CITY OF LAKEFIELDWESTERN COMMUNITY ACTION INC Yes
2,36420.608CFDA
CITY OF LAKEVILLECITY OF BURNSVILLE Yes
64
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
17,56114.228CFDA
CITY OF MADELIAMN VALLEY ACTION COUNCIL INC Yes
5,13816.738CFDA
CITY OF MANKATOBLUE EARTH COUNTY Yes Yes
3,00014.218CFDAMINNESOTA COUNCIL OF CHURCHES Yes Yes
150,55314.228CFDAMN VALLEY ACTION COUNCIL INC Yes
7,51820.600CFDA
CITY OF MAPLE GROVECITY OF PLYMOUTH Yes
63220.616CFDA14,94820.608CFDA23,098
116,65514.231CFDA
CITY OF MINNEAPOLISCATHOLIC CHARITIES OF THE ARCHDIOCES Yes
232,29014.228CFDACITY OF BROOKLYN PARK Yes Yes
57,09614.256CFDA289,386
41,87714.218CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
148,94314.218CFDAEASTSIDE NEIGHBORHOOD SERVICES, INC. Yes
80,92017.259CFDA229,863
232,35993.926CFDAFAMILY PARTNERSHIP Yes
65
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
86,48393.110CFDA318,842
20,26917.278CFDAGOODWILL INDUSTRIES/EASTER SEALS Yes
96,68114.218CFDA116,950
76,84093.994CFDAGREATER MPLS COUNCIL OF CHURCHES Yes YesYes
10,66593.069CFDAHENNEPIN COUNTY Yes Yes
11,85993.110CFDA1,492,99393.505CFDA
35,62993.757CFDA235,07193.926CFDA842,50093.558CFDA
2,628,717
58,11617.278CFDAHIRED Yes
232,53717.259CFDA20,19593.558CFDA26,94814.218CFDA
337,796
23,63517.259CFDALUTHERAN SOCIAL SERVICE OF MN Yes
461,64914.241CFDAMETROPOLITAN COUNCIL Yes
59,59114.218CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
510,60214.241CFDAMN AIDS PROJECT Yes
88,45893.575CFDANEIGHBORHOOD HEALTHSOURCE Yes Yes
66
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
4,061,57314.218CFDAPROJECT FOR PRIDE IN LIVING Yes
300,00014.239CFDA4,361,573
65,00014.218CFDARESOURCE INC Yes
250,27117.259CFDA55,06417.278CFDA
370,335
21,18393.558CFDASSD 1 MINNEAPOLIS Yes Yes
77,84714.218CFDATHE LINK Yes
2,16614.218CFDA
CITY OF MINNETONKACAP OF SUBURBAN HENNEPIN Yes Yes
38,50016.579CFDA
CITY OF MOORHEADCLAY COUNTY Yes Yes
2,04820.600CFDA3,81620.616CFDA
44,364
138,22514.228CFDA
CITY OF MOUNTAIN LAKEWESTERN COMMUNITY ACTION INC Yes
3,00014.218CFDA
CITY OF NORTH MANKATOMINNESOTA COUNCIL OF CHURCHES Yes Yes
14,19014.228CFDAMN VALLEY ACTION COUNCIL INC Yes
67
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
10,33320.608CFDA
CITY OF NORTHFIELDRICE COUNTY Yes Yes
13,64614.218CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
2,04414.218CFDA
CITY OF PLYMOUTHCAP OF SUBURBAN HENNEPIN Yes Yes
16,32914.228CFDA
CITY OF ROOSEVELTNORTHWEST COMMUNITY ACTION INC Yes
3,71920.600CFDA
CITY OF SHAKOPEESCOTT COUNTY Yes
2,70420.616CFDA11,85820.608CFDA18,281
4,12520.600CFDA
CITY OF ST CLOUDBENTON COUNTY Yes Yes
2,94720.616CFDA6,22820.608CFDA
13,300
389,65714.218CFDAHRA OF ST CLOUD Yes Yes
5011.549CFDAMILLE LACS COUNTY Yes Yes
76,68597.067CFDA76,735
80,94797.067CFDAOTTER TAIL COUNTY Yes Yes
68
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
13411.549CFDAPOPE COUNTY Yes Yes
20197.067CFDA335
11,78320.600CFDASTEARNS COUNTY Yes Yes
6,65920.616CFDA14,33720.608CFDA32,779
141,90097.067CFDAWILKIN COUNTY Yes Yes
46,99314.218CFDA
CITY OF ST LOUIS PARKCAP OF SUBURBAN HENNEPIN Yes Yes
106,55914.267CFDAPERSPECTIVES INC Yes Yes
176,25014.231CFDA
CITY OF ST PAULCATHOLIC CHARITIES OF THE ARCHDIOCES Yes
312,67114.856CFDA488,921
77,02797.044CFDACITY OF MINNEAPOLIS Yes Yes
26,79214.231CFDALUTHERAN SOCIAL SERVICE OF MN Yes
300,00014.239CFDA326,792
47,80516.738CFDARAMSEY COUNTY Yes Yes
15,60014.231CFDASALVATION ARMY Yes Yes
69
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
15,00093.150CFDASOUTH METRO HUMAN SERVICES D/B/A RA Yes
37,65614.231CFDASOUTH MN REG LEGAL SERVICES INC Yes
46,46314.218CFDA84,119
4,92414.218CFDA
CITY OF SUPERIOR, WISCONSINDULUTH AREA FAMILY YMCA Yes
10,50814.218CFDALUTHERAN SOCIAL SERVICE OF MN Yes
164,90414.228CFDA
CITY OF TRACYWESTERN COMMUNITY ACTION INC Yes
33,02014.228CFDA
CITY OF TRIMONTMN VALLEY ACTION COUNCIL INC Yes
294,75514.228CFDA
CITY OF VERNON CENTERMN VALLEY ACTION COUNCIL INC Yes
12,08614.228CFDA
CITY OF WARBAKOOTASCA COMM ACTION INC Yes
3,41997.039CFDA
CITY OF WATERVILLEMN VALLEY ACTION COUNCIL INC Yes
183,03614.228CFDA
CITY OF WESTBROOKWESTERN COMMUNITY ACTION INC Yes
70
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
274,58910.557CFDA
CLEARWATER COUNTYBELTRAMI COUNTY Yes Yes
6,73393.251CFDA14,39093.283CFDA43,00693.558CFDA
190,65593.994CFDA529,373
16,59793.838CFDA
CLEVELAND CLINICMAYO CLINIC Yes Yes
23,17493.394CFDA
COALITION OF CANCER COOPERATIVE GROUPSMAYO CLINIC Yes Yes
127,33193.837CFDA
COLUMBIA UNIVERSITYHEALTH PARTNERS INSTITUTE Yes
89293.113CFDAMAYO CLINIC Yes Yes
121,88493.397CFDA28,15093.865CFDA71,74593.866CFDA
222,671
50,00084.002CFDA
COMMUNITY ACTION OF MINNEAPOLISSSD 1 MINNEAPOLIS Yes Yes
122,60914.228CFDA
COOK COUNTYARROWHEAD ECON OPPORTUNITY AGCY Yes
3,84693.268CFDA
COUNTRYSIDE PUBLIC HEALTH SERVICEHORIZON PUBLIC HEALTH Yes Yes
71
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
51,82793.959CFDA
CRAWFORD COUNTY, WISCONSINMAYO CLINIC Yes Yes
9,95312.000CFDA
CREATV MICROTECHMAYO CLINIC Yes Yes
84,81793.558CFDA
CROW WING COUNTYRURAL MN CEP INC Yes
97,90617.258CFDA
DAKOTA - SCOTT SDA 14SCOTT COUNTY Yes
110,97617.259CFDA95,01317.278CFDA
303,895
839,26314.239CFDA
DAKOTA CO COMMUNITY DEVELPMT AGCYANOKA COUNTY Yes
84,97214.218CFDACITY OF BURNSVILLE Yes
162,68414.239CFDARAMSEY COUNTY Yes Yes
51,08817.278CFDA
DAKOTA COUNTYHIRED Yes
32,20017.258CFDA188,56317.259CFDA271,851
9,62814.218CFDA
DAKOTA COUNTY HRA360 COMMUNITIES Yes
72
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
70,15193.226CFDA
DARTMOUTH COLLEGEMAYO CLINIC Yes Yes
262,04393.757CFDA
DES MOINES VALLEY HEALTH & HUMAN SERVICESNOBLES COUNTY Yes Yes
2,12620.600CFDA
DODGE COUNTYSTEELE COUNTY Yes Yes
35,30593.069CFDA2,15093.251CFDA
49,43893.558CFDA41,03193.994CFDA
130,050
7,61693.837CFDA
DUKE CLINICAL RESEARCH INSTITUTEMAYO CLINIC Yes Yes
65,00093.865CFDA
DUKE UNIVERSITYCHILDREN'S HEALTH CARE Yes
29,14393.395CFDA94,143
241,99393.226CFDAMAYO CLINIC Yes Yes
111,88493.395CFDA6,54093.837CFDA
81,92093.855CFDA79,49093.000CFDA
521,827
3,93893.853CFDA
DYSTONIA MEDICAL RESEARCH FOUNDATIONMAYO CLINIC Yes Yes
73
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
10,38293.395CFDA
ECOG-ACRIN NCORP RESEARCH BASEHEALTH PARTNERS INSTITUTE Yes
16,15493.395CFDAMAYO CLINIC Yes Yes
10,84716.738CFDA
EMERGE COMMUNITY DEVELOPMENTFAMILY PARTNERSHIP Yes
54,87093.855CFDA
ENBIOTIX COMPANYMAYO CLINIC Yes Yes
106,64793.853CFDA
ENDOMIMETICSMAYO CLINIC Yes Yes
3,99014.252CFDA
ENTERPRISE COMMUNITY PARTNERS, INC.Center City Housing Corp. Yes
46,70014.252CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
428,67519.510CFDA
EPISCOPAL MIGRATION MINISTRIESMINNESOTA COUNCIL OF CHURCHES Yes Yes
166,12593.567CFDA131,90193.576CFDA726,701
298,28714.871CFDA
FARIBAULT COUNTY HRAMN VALLEY ACTION COUNCIL INC Yes
74
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
95,00084.327CFDA
FHI DEVELOPMENT 360PACER CENTER, INC Yes
112,11793.866CFDA
FLORIDA STATE UNIVERSITYMAYO CLINIC Yes Yes
168,27193.393CFDA
FOX CHASE CANCER CENTERMAYO CLINIC Yes Yes
75,00016.543CFDA
FOX VALLEY TECHICAL COLLEGECHILDREN'S HEALTH CARE Yes
464,48393.393CFDA
FRED HUTCHINSON CANCER RESEARCH CENTERMAYO CLINIC Yes Yes
8,42884.048CFDA
FRESHWATER EDUCATION DISTRICTISD 0001 AITKIN Yes
30184.048CFDAISD 0480 ONAMIA Yes Yes
9,09584.048CFDAISD 0482 LITTLE FALLS Yes Yes
52,30084.027CFDAISD 0549 PERHAM - DENT Yes Yes
56684.173CFDA52,866
26,98684.027CFDAISD 2155 WADENA-DEER CREEK Yes Yes
12,98984.048CFDA39,975
75
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
7,28984.048CFDAISD 2170 STAPLES - MOTLEY Yes Yes
30,91384.027CFDA38,202
10,14884.243CFDAISD 2174 PINE RIVER - BACKUS Yes Yes
245,37384.010CFDA255,521
32,73984.027CFDAISD 2753 LONG PRAIRIE-GREY EAGLE Yes Yes
1,47684.173CFDA34,215
64,23393.395CFDA
FRONTIER SCIENCE FOUNDATIONMAYO CLINIC Yes Yes
449,22193.286CFDA
GENERAL ELECTRIC GLOBAL RESEARCH CENTERMAYO CLINIC Yes Yes
2,37993.393CFDA
GEORGETOWN UNIVERSITYALLINA HEALTH SYSTEM Yes
408,25093.778CFDA
GEORGIA BOARD FOR PHYSICIAN WORKFORCEMAYO CLINIC Yes Yes
277,63484.027CFDA
GOODHUE COUNTY EDUCATION DISTRICTISD 0256 RED WING Yes
15,35184.173CFDA4,66984.048CFDA
14,25984.181CFDA311,913
6,69784.048CFDAISD 0861 WINONA Yes Yes
76
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
8,71317.270CFDA
GOODWILL INDUSTRIES/EASTER SEALSCENTRAL MN LEGAL SERVICES Yes Yes
27,29393.500CFDA
GOVT DEPT OF THE FOND DU LAC BAND OF LAKE SUPERIOR CHIPPEWACARLTON COUNTY Yes Yes
40,93615.130CFDAISD 0094 CLOQUET Yes
5,46315.130CFDAISD 0709 DULUTH Yes
3,64215.130CFDAISD 2142 ST LOUIS COUNTY Yes Yes
22,34693.110CFDA
GREAT LAKES HEMOPHILIA FOUNDATIONCHILDREN'S HEALTH CARE Yes
24,60193.080CFDA46,947
29,45793.110CFDAFAIRVIEW HEALTH SERVICES Yes
19,26893.184CFDA48,725
39,08993.080CFDAMAYO CLINIC Yes Yes
18,94593.110CFDA86493.184CFDA
58,898
71,21215.039CFDA
GREAT LAKES INDIAN FISH & W COMMGOVT DEPT OF THE FOND DU LAC BAND OF Yes
4,36820.600CFDA75,580
77
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
83,12415.039CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
6,70984.048CFDA
GREAT RIVER PERKINS CONSORTIUMISD 0740 MELROSE Yes Yes
33,84593.847CFDA
GROUP HEALTH COOPERATIVEHEALTH PARTNERS INSTITUTE Yes
1,043,16193.242CFDA4,04193.279CFDA
1,081,047
12,53693.395CFDA
GYNECOLOGIC ONCOLOGY GROUPMAYO CLINIC Yes Yes
61,96893.393CFDA
H LEE MOFFIT CANCER CENTER AND RESEARCH INSTITUTEMAYO CLINIC Yes Yes
126,81093.397CFDA188,778
46,08793.292CFDA
HARVARD PILGRIM HEALTH CAREHEALTH PARTNERS INSTITUTE Yes
9,82693.000CFDA180,23693.000CFDA
11,34993.000CFDA247,498
57,20997.067CFDA
HEADWATERS REG DEVELOP COMMBELTRAMI COUNTY Yes Yes
22611.549CFDACLAY COUNTY Yes Yes
4,03793.394CFDA
HEALTH PARTNERS INSTITUTECHILDREN'S HEALTH CARE Yes
78
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
57,61293.865CFDA61,649
111,30914.267CFDA
HEARTH CONNECTIONLUTHERAN SOCIAL SERVICE OF MN Yes
31,77314.267CFDA
HEARTLAND COMMUNITY ACTION AGCYWESTERN COMMUNITY ACTION INC Yes
31,18093.676CFDA
HEARTLAND HUMAN CARE SERVICES INCINTERNATIONAL INSTITUTE-MINNESOTA Yes
13,11093.052CFDA
HENNEPIN COUNTYALLINA HEALTH SYSTEM Yes
56,68193.889CFDA69,791
63,92317.258CFDACARVER COUNTY Yes Yes
117,59117.259CFDA59,60117.278CFDA
241,115
160,82793.505CFDACATHOLIC CHARITIES OF THE ARCHDIOCES Yes
39,70093.558CFDA82,87214.238CFDA
343,95814.267CFDA627,357
13,84793.817CFDACHILDREN'S HEALTH CARE Yes
58,99193.914CFDA26,82893.889CFDA99,666
34,02414.239CFDACITY OF BLOOMINGTON Yes
18,00093.778CFDA52,024
79
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
295,38614.218CFDACITY OF BROOKLYN PARK Yes Yes Yes
29,23516.738CFDA324,621
61,99014.218CFDACITY OF MAPLE GROVE Yes Yes
1,186,74614.239CFDA1,248,736
294,27716.738CFDACITY OF MINNEAPOLIS Yes Yes
126,53493.297CFDA420,811
103,28514.218CFDACITY OF RICHFIELD Yes
125,83114.228CFDA229,116
71,85614.218CFDACITY OF ROSEVILLE Yes Yes
94,15114.239CFDACORNERSTONE ADVOCACY SERVICE Yes
61,52593.889CFDAFAIRVIEW HEALTH SERVICES Yes
119,81193.297CFDAFAMILY PARTNERSHIP Yes
87,48593.235CFDA15,41414.218CFDA
222,710
2,45114.218CFDAGREATER MPLS COUNCIL OF CHURCHES Yes YesYes
435,77593.914CFDAHEALTH PARTNERS INSTITUTE Yes
9,55593.917CFDA445,330
80
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
427,50117.278CFDAHIRED Yes
195,44217.258CFDA622,943
374,74293.914CFDAMN AIDS PROJECT Yes
784,88293.917CFDA1,159,624
710,00014.239CFDAPERSPECTIVES INC Yes Yes
750,00014.239CFDAPROJECT FOR PRIDE IN LIVING Yes
394,78514.900CFDARAMSEY COUNTY Yes Yes
36,96217.258CFDARESOURCE INC Yes
46,46917.278CFDA83,431
53,59214.905CFDASUSTAINABLE RESOURCES CENTER Yes Yes
320,95317.259CFDATWIN CITY TREE TRUST Yes
426,48793.914CFDAWEST SIDE COMMUNITY HEALTH SERVICE Yes Yes
9,68793.917CFDA436,174
52,50193.242CFDA
HENRY FORD HEALTH SYSTEMHEALTH PARTNERS INSTITUTE Yes
81
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
72,96693.584CFDA
HMONG AMERICAN PARTNERSHIPRESOURCE INC Yes
1,150,00014.239CFDA
HRA OF CITY OF SAINT PAULPROJECT FOR PRIDE IN LIVING Yes
10,00014.267CFDA
HUBBARD COUNTYMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
72,43610.568CFDA
HUNGER SOLUTIONS MINNESOTACHANNEL ONE, INC. Yes
804,32910.569CFDA876,765
56,66010.568CFDANORTH COUNTY FOOD BANK, INC Yes Yes Yes
567,03610.569CFDA623,696
43,51810.568CFDASECOND HARVEST NORTHERN LAKES FOO Yes
1,051,36810.569CFDA1,094,886
82,50393.000CFDA
ICF RESOURCES INCMAYO CLINIC Yes Yes
25,07093.837CFDA
ICONMAYO CLINIC Yes Yes
122,85210.553CFDA
ILLINOIS DEPARTMENT OF EDUCATIONNEXUS Yes Yes
186,31810.555CFDA309,170
82
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
18,48984.126CFDA
ILLINOIS DEPARTMENT OF HUMAN SERVICESNEXUS Yes Yes
14,40393.859CFDA
IMANIS LIFE SCIENCESMAYO CLINIC Yes Yes
69,33197.010CFDA
IMMIGRANT LAW CENTER OF MINNESOTAMN LITERACY COUNCIL INC Yes
7,77993.393CFDA
IMPEL NEUROPHARMAHEALTH PARTNERS INSTITUTE Yes
9,39493.395CFDA
INDIANA UNIVERSITYCHILDREN'S HEALTH CARE Yes
10,35393.855CFDAMAYO CLINIC Yes Yes
14,37993.866CFDA
INNOVATIVE DESIGN LABSMAYO CLINIC Yes Yes
93,49993.855CFDA
INSTITUTE OF CLINICAL RESEARCHMAYO CLINIC Yes Yes
44,60593.566CFDA
INTERCULTURAL MUTUAL ASSIST ASSNSOUTH MN REG LEGAL SERVICES INC Yes
83
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
28,49384.365CFDA
INTERMEDIATE SCHOOL DISTRICT 287ISD 0015 ST FRANCIS Yes
27,22384.048CFDAISD 0276 MINNETONKA Yes Yes
11,18184.048CFDAISD 0277 WESTONKA Yes Yes
30,08684.048CFDAISD 0283 ST LOUIS PARK Yes Yes
1,86384.048CFDA
INTERMEDIATE SCHOOL DISTRICT 916ISD 0012 CENTENNIAL Yes Yes
5,97284.048CFDAISD 0016 SPRING LAKE PARK Yes Yes
19,29084.048CFDAISD 0621 MOUNDS VIEW Yes
41,59084.048CFDAISD 0622 N ST PAUL-MAPLEWOOD-OAKDAL Yes
14,50284.048CFDAISD 0624 WHITE BEAR LAKE Yes Yes
25,22884.048CFDAISD 0831 FOREST LAKE Yes
3,39284.048CFDAISD 0832 MAHTOMEDI Yes Yes
84
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
12,77884.048CFDAISD 0833 SO WASHINGTON COUNTY Yes Yes
9,30384.048CFDAISD 0834 STILLWATER Yes
12,66584.048CFDA
INTERMEDIATE SCHOOL DISTRICT 917ISD 0192 FARMINGTON Yes Yes
8,58784.048CFDAISD 0197 W ST PAUL-MNDTA HGTS-EAGAN Yes Yes
8,58584.048CFDAISD 0199 INVER GROVE HEIGHTS Yes Yes
4,50684.048CFDAISD 0200 HASTINGS Yes
5,96984.048CFDAISD 0656 FARIBAULT Yes
7,77384.048CFDAISD 0659 NORTHFIELD Yes
6,28684.048CFDASSD 6 SOUTH ST PAUL Yes Yes
72,59793.351CFDA
IOWA STATE UNIVERSITYMAYO CLINIC Yes Yes
2,19993.853CFDA
IRON HORSE DIAGNOSTICS, INCMAYO CLINIC Yes Yes
85
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
45,63720.509CFDA
ISANTI COUNTYCHISAGO COUNTY Yes Yes
18,12793.069CFDA
ISANTI MILLE LACS CHSMILLE LACS COUNTY Yes Yes
72,88593.505CFDA2,55193.994CFDA
93,563
6,52793.837CFDA
ISCHEMIAMAYO CLINIC Yes Yes
10,66084.048CFDA
ISD 0011 ANOKA-HENNEPINISD 0015 ST FRANCIS Yes
10,91284.048CFDAISD 0477 PRINCETON Yes Yes
49,20584.048CFDAISD 0728 ELK RIVER Yes
21,31684.048CFDAISD 0911 CAMBRIDGE-ISANTI Yes
4,98184.048CFDA
ISD 0014 FRIDLEYISD 0013 COLUMBIA HEIGHTS Yes Yes
1,73084.173CFDA
ISD 0025 PINE POINT (PONSFORD)ISD 0309 PARK RAPIDS Yes Yes
86
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
44,79094.019CFDA
ISD 0047 SAUK RAPIDS-RICEINITIATIVE FOUNDATION Yes
2,44784.048CFDA
ISD 0097 MOOSE LAKEISD 0094 CLOQUET Yes
44,45784.027CFDA
ISD 0181 BRAINERDISD 0001 AITKIN Yes
47,23884.027CFDAISD 0182 CROSBY - IRONTON Yes Yes
1,22284.048CFDA48,460
27,07384.048CFDA
ISD 0196 ROSEMOUNT-APPLE VALLEY-EAGANISD 0191 BURNSVILLE-EAGAN-SAVAGE Yes Yes
1,45084.181CFDA
ISD 0241 ALBERT LEAFREEBORN COUNTY Yes Yes
11,15684.002CFDA
ISD 0270 HOPKINSHENNEPIN COUNTY Yes Yes
40,27084.048CFDA
ISD 0273 EDINAISD 0271 BLOOMINGTON Yes Yes
5,78784.181CFDA
ISD 0282 ST ANTHONY-NEW BRIGHTONISD 0621 MOUNDS VIEW Yes
87
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
30,18184.048CFDA
ISD 0284 WAYZATAISD 0270 HOPKINS Yes Yes
48,72284.048CFDAISD 0272 EDEN PRAIRIE Yes Yes
18,48384.181CFDAISD 0277 WESTONKA Yes Yes
103,58984.048CFDAISD 0279 OSSEO AREA Yes Yes
49,81684.048CFDAISD 0281 ROBBINSDALE Yes YesYes
15,85984.048CFDAISD 0286 BROOKLYN CENTER Yes Yes
4,22784.365CFDA
ISD 0423 HUTCHINSONISD 0465 LITCHFIELD Yes
33,52384.010CFDA
ISD 0466 DASSEL-COKATOMEEKER-WRIGHT SPECIAL ED COOP Yes
15,56784.048CFDA
ISD 0492 AUSTINISD 0241 ALBERT LEA Yes
19,80584.048CFDAISD 0761 OWATONNA Yes Yes
65,88884.048CFDA
ISD 0535 ROCHESTERZUMBRO EDUCATION DISTRICT Yes Yes
88
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
66,01384.002CFDA
ISD 0622 N ST PAUL-MAPLEWOOD-OAKDALEISD 0621 MOUNDS VIEW Yes
8,33584.002CFDAISD 0831 FOREST LAKE Yes
2,22184.002CFDAISD 0834 STILLWATER Yes
4,05984.002CFDAST CROIX RIVER EDUCATION DISTRICT Yes Yes
26,21084.181CFDA
ISD 0623 ROSEVILLEISD 0621 MOUNDS VIEW Yes
43,06084.181CFDA
ISD 0624 WHITE BEAR LAKEISD 0621 MOUNDS VIEW Yes
6,26284.048CFDA
ISD 0706 VIRGINIAISD 2142 ST LOUIS COUNTY Yes Yes
15,57184.048CFDA
ISD 0709 DULUTHISD 0381 LAKE SUPERIOR (TWO HARBORS) Yes Yes
14,95584.048CFDAISD 0700 HERMANTOWN Yes
1,90684.002CFDA
ISD 0742 ST CLOUDISD 0911 CAMBRIDGE-ISANTI Yes
89
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
10,64584.002CFDA
ISD 0761 OWATONNAISD 0241 ALBERT LEA Yes
20,49184.002CFDAISD 0492 AUSTIN Yes
3,03284.002CFDAISD 0861 WINONA Yes Yes
120,44084.027CFDA
ISD 0882 MONTICELLOISD 0727 BIG LAKE Yes Yes
14,00084.048CFDA
ISD 0911 CAMBRIDGE-ISANTIISD 0912 MILACA Yes Yes
8,47884.060CFDA
ISD 2142 ST LOUIS COUNTYISD 0707 NETT LAKE Yes Yes
11,57584.181CFDA
ITASCA AREA SCHOOLS COLLABORATIVEISD 0316 GREENWAY (COLERAINE) Yes Yes
177,66184.027CFDA9,54884.173CFDA
198,784
5,02584.173CFDAISD 0317 DEER RIVER Yes Yes
225,57284.027CFDA26,16284.048CFDA
256,759
31,64784.048CFDAISD 0318 GRAND RAPIDS Yes Yes
90
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
6,24384.048CFDA
ITASCA COMMUNITY COLLEGEISD 0316 GREENWAY (COLERAINE) Yes Yes
123,74610.665CFDA
ITASCA COUNTYISD 0318 GRAND RAPIDS Yes Yes
266,80193.867CFDA
JAEB CENTER FOR HEALTH RESEARCHMAYO CLINIC Yes Yes
22,66993.242CFDA
JOHNS HOPKINS UNIVERSITYMAYO CLINIC Yes Yes
2,277,47493.393CFDA77,21993.837CFDA
245,33093.847CFDA10,00293.853CFDA33,07493.866CFDA
2,665,768
1,31293.226CFDA
KAISER FOUNDATION RESEARCH INSTITUTEHEALTH PARTNERS INSTITUTE Yes
8,00093.000CFDA3,87893.226CFDA
20,18393.847CFDA5,59293.847CFDA
45,60993.393CFDA84,574
32,85793.393CFDAMAYO CLINIC Yes Yes
90797.024CFDA
KANABEC COUNTYCATHOLIC CHARITIES ST CLOUD Yes
1,93384.181CFDAKANABEC PINE CHS Yes Yes
91
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
22,36493.044CFDA2,60093.251CFDA
76,64793.276CFDA11,87397.039CFDA13,14097.042CFDA
128,557
6,95293.667CFDA
KANDIYOHI COUNTYHEARTLAND COMMUNITY ACTION AGCY Yes
90,98110.557CFDARENVILLE COUNTY Yes Yes
21,19293.069CFDA87593.251CFDA
1,00093.268CFDA20,90693.558CFDA
165,59393.558CFDA709,80493.778CFDA
28,00293.994CFDA1,038,353
1,77320.600CFDASWIFT COUNTY Yes Yes
3,88920.608CFDA1,67620.616CFDA7,338
353,37210.557CFDA
KANDIYOHI-RENVILLE COMMUNITY HEALTH BOARDKANDIYOHI COUNTY Yes Yes
1,45084.181CFDA38,04993.069CFDA
56293.074CFDA1,67593.251CFDA
30093.314CFDA61,32093.558CFDA42,64193.994CFDA
499,369
3,78793.566CFDA
KAREN ORGANIZATION OF MINNESOTAISD 0625 ST PAUL Yes YesYes
92
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,74593.350CFDA
KORONIS BIOMEDICAL TECHNOLOGIESMAYO CLINIC Yes Yes
266,03293.778CFDA
LA CROSSE COUNTYMAYO CLINIC Yes Yes
6,71714.228CFDA
LAKE COUNTYARROWHEAD ECON OPPORTUNITY AGCY Yes
45093.958CFDAGRAND PORTAGE RESERVATION Yes
31,58284.048CFDA
LAKE SUPERIOR COLLEGEISD 0704 PROCTOR Yes Yes
34393.575CFDA
LAKES & PRAIRIES COMM ACT PRTNRSHPMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
22693.350CFDA
LAM FOUNDATIONMAYO CLINIC Yes Yes
26,17993.044CFDA
LAND OF DANCING SKY AREA AGENCY ON AGINGGRANT COUNTY Yes Yes
385,01493.045CFDALUTHERAN SOCIAL SERVICE OF MN Yes
180,93193.053CFDA565,945
12,30993.043CFDAMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
23,06193.044CFDA
93
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
12,83393.052CFDA7,20293.071CFDA2,69593.234CFDA
16,65893.324CFDA74,758
15,45393.044CFDAPOPE COUNTY Yes Yes
13,95593.044CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
473,34914.871CFDA
LE SUEUR CO HRAMN VALLEY ACTION COUNCIL INC Yes
77,85693.624CFDA
LEARNING COMMUNITY ACCOUNTABLE COMMUNITYNATIONAL RURAL HEALTH RESOURCE CTR Yes Yes
13,01915.130CFDA
LEECH LAKE RESERVATION BUS COMMISD 0031 BEMIDJI Yes
6,93615.130CFDAISD 0115 CASS LAKE - BENA Yes Yes
5,00009.000CFDA
LEGAL AID SERVICE OF NE MNMID-MINNESOTA LEGAL ASSISTANCE INC Yes
193,16293.000CFDA
LEIDOSMAYO CLINIC Yes Yes
2,27616.817CFDA
LOCAL INITIATIVES SUPPORT CORPORATIONCITY OF MINNEAPOLIS Yes Yes
94
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
141,55794.019CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
90,55994.019CFDAINTERNATIONAL INSTITUTE-MINNESOTA Yes
144,42694.019CFDALUTHERAN SOCIAL SERVICE OF MN Yes
1,384,21719.510CFDA
LUTHERAN IMMIGRATION/REFUGEE SRVCSLUTHERAN SOCIAL SERVICE OF MN Yes
152,46093.576CFDA1,536,677
351,98014.235CFDA
LUTHERAN SOCIAL SERVICE OF MNCATHOLIC CHARITIES OF THE ARCHDIOCES Yes
7,50093.566CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
19311.549CFDA
LYON COUNTYRENVILLE COUNTY Yes Yes
29097.067CFDA483
5,02417.282CFDA
MASSACHUSETTS EYE & EAR INFIRMARYMAYO CLINIC Yes Yes
55,27993.867CFDA60,303
31,24693.837CFDA
MASSACHUSETTS GENERALMAYO CLINIC Yes Yes
37,73093.839CFDA22,84293.853CFDA91,818
95
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
70,41793.624CFDA
MAYO CLINICOLMSTED COUNTY Yes
29,49593.866CFDA99,912
23,39793.847CFDA
MEDICAL UNIVERSITY OF SOUTH CAROLINAMAYO CLINIC Yes Yes
5,60393.667CFDA
MEEKER COUNTYHEARTLAND COMMUNITY ACTION AGCY Yes
162,68810.557CFDA
MEEKER-MCLEOD-SIBLEY CHSMC LEOD COUNTY Yes Yes
1,93384.181CFDA24,28093.069CFDA
40093.251CFDA2,10093.268CFDA
30,13793.558CFDA26,15293.959CFDA31,62593.994CFDA
279,315
146,11710.557CFDAMEEKER COUNTY Yes Yes
1,93384.181CFDA6,53793.069CFDA
27,32693.558CFDA23,93193.959CFDA21,81693.994CFDA
227,660
86,16110.557CFDASIBLEY COUNTY Yes Yes
1,45084.181CFDA23,43293.069CFDA
80093.251CFDA40093.268CFDA
31,59993.558CFDA8,63393.959CFDA
96
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
15,37093.994CFDA167,845
78,02784.027CFDA
MEEKER-WRIGHT SPECIAL ED COOPISD 0465 LITCHFIELD Yes
15,13284.173CFDA93,159
107,89484.027CFDAISD 0466 DASSEL-COKATO Yes
10,08884.173CFDA117,982
101,30193.043CFDA
METRO AREA AGENCY ON AGINGAMHERST H. WILDER FOUNDATION Yes Yes
61,57893.053CFDA100,50293.052CFDA
5,93593.763CFDA269,316
65,76693.052CFDAANOKA COUNTY Yes
25,15993.763CFDA90,925
36,83893.044CFDAANOKA COUNTY COMM ACTION PROG INC Yes
90,81093.052CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
40,00093.044CFDAGREATER MPLS COUNCIL OF CHURCHES Yes YesYes
14,78593.044CFDAISD 0624 WHITE BEAR LAKE Yes Yes
36193.044CFDASCOTT CARVER DAKOTA CAP AGENCY INC Yes
168,63993.045CFDA
97
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
52,67893.053CFDA221,678
145,00093.044CFDASOUTH MN REG LEGAL SERVICES INC Yes
177,00993.053CFDAVOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
1,111,65193.045CFDA114,13293.044CFDA
78,47893.052CFDA5,22793.763CFDA
1,486,497
3,90284.027CFDA
METRO EDUCATIONAL SERVICE COOPISD 0831 FOREST LAKE Yes
1,33884.027CFDASSD 1 MINNEAPOLIS Yes Yes
565,91920.507CFDA
METROPOLITAN COUNCILANOKA COUNTY Yes
37,20220.516CFDA603,121
108,09220.500CFDACITY OF MINNEAPOLIS Yes Yes
151,87220.507CFDA259,964
22,54020.500CFDACITY OF ST PAUL Yes Yes
3,09120.516CFDADAKOTA COUNTY Yes Yes
589,41120.522CFDARAMSEY COUNTY Yes Yes
98
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
9,16247.041CFDA
MICHIGAN TECHNOLOGICAL UNIVERSITYMAYO CLINIC Yes Yes
47,81816.524CFDA
MID-MINNESOTA LEGAL ASSISTANCE INCCENTRAL MN LEGAL SERVICES Yes Yes
153,59014.418CFDASOUTH MN REG LEGAL SERVICES INC Yes
25,38893.069CFDA
MILLE LACS COUNTYISANTI COUNTY Yes Yes
1,89293.994CFDA27,280
45,79517.282CFDA
MINNEAPOLIS COMMUNITY & TECHNICAL COLLEGEHIRED Yes
94,69714.871CFDA
MINNEAPOLIS PUBLIC HOUSING AUTHORITYTUBMAN Yes
311,97214.870CFDAVOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
132,41764.003CFDA
MINNESOTA ASSISTANCE COUNCIL FOR VETERANSCAP OF SUBURBAN HENNEPIN Yes Yes
9,00016.758CFDA
MINNESOTA CHILDREN'S ALLIANCECHILDREN'S HEALTH CARE Yes
99
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
97,64193.044CFDA
MN - BOARD ON AGINGEASTSIDE NEIGHBORHOOD SERVICES, INC. Yes
276,34693.044CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
63,90893.671CFDA
MN - CENTER FOR CRIME VICTIM SERVICESCORNERSTONE ADVOCACY SERVICE Yes
2,25010.572CFDA
MN - DEPARTMENT OF AGRICULTUREANOKA COUNTY Yes
60010.572CFDABLUE EARTH COUNTY Yes Yes
2,49910.572CFDADAKOTA COUNTY Yes Yes
21,46110.558CFDAEASTSIDE NEIGHBORHOOD SERVICES, INC. Yes
51210.572CFDAFREEBORN COUNTY Yes Yes
7,64010.572CFDAHENNEPIN COUNTY Yes Yes
249,08210.555CFDAISD 0361 INTERNATIONAL FALLS Yes Yes Yes
64,56910.553CFDA313,651
379,37310.555CFDAISD 2859 GLENCOE-SILVER LAKE Yes Yes Yes
68,12210.553CFDA1,17510.556CFDA
100
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
16,21510.559CFDA464,885
1,85110.572CFDAOLMSTED COUNTY Yes
49910.572CFDAOTTER TAIL COUNTY Yes Yes
6,08610.572CFDARAMSEY COUNTY Yes Yes
49910.572CFDARICE COUNTY Yes Yes
19510.572CFDAWABASHA COUNTY Yes Yes
1,00010.572CFDAWASHINGTON COUNTY Yes Yes
2,470,64093.568CFDA
MN - DEPARTMENT OF COMMERCEANOKA COUNTY COMM ACTION PROG INC Yes
731,27181.042CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
2,055,77993.568CFDA2,787,050
200,39381.042CFDABI-COUNTY COMM ACTION COUNCIL Yes YesYes
673,90593.568CFDA874,298
2,244,03993.568CFDACAP OF SUBURBAN HENNEPIN Yes Yes
1,033,50881.042CFDACAP RAMSEY & WASHINGTON COUNTIES Yes
101
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
14,420,23693.568CFDA15,453,744
1,89481.042CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
151,48181.042CFDAHEARTLAND COMMUNITY ACTION AGCY Yes
938,86093.568CFDA1,090,341
109,46581.042CFDAINTER-COUNTY COMMUNITY COUNCIL Yes
265,58893.568CFDA375,053
222,52081.042CFDAKOOTASCA COMM ACTION INC Yes
900,45093.568CFDA1,122,970
333,16381.042CFDALAKES & PINES COMM ACT COUNCIL Yes
1,982,81093.568CFDA2,315,973
494,76793.568CFDALUTHERAN SOCIAL SERVICE OF MN Yes
467,94781.042CFDAMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
1,259,71193.568CFDA1,727,658
49,47281.042CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
22,65393.568CFDA72,125
415,52781.042CFDAMN VALLEY ACTION COUNCIL INC Yes
5,392,28893.568CFDA5,807,815
102
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
95,42481.042CFDANORTHWEST COMMUNITY ACTION INC Yes
118,47081.042CFDAPRAIRIE FIVE COMM ACT CNL Yes
426,70493.568CFDA545,174
53,97793.568CFDARENVILLE COUNTY Yes Yes
3,871,10593.568CFDASCOTT CARVER DAKOTA CAP AGENCY INC Yes
497,81081.042CFDASEMCAC INC Yes
1,170,55693.568CFDA1,668,366
124,39781.042CFDASOUTHWEST MN OPPORTUNITY COUNCIL Yes
288,99293.568CFDA413,389
4,620,40081.041CFDAST PAUL PORT AUTHORITY Yes
1,182,42881.042CFDASUSTAINABLE RESOURCES CENTER Yes Yes
900,54093.568CFDA2,082,968
203,77193.568CFDATODD COUNTY Yes Yes
473,08181.042CFDATRI-COUNTY ACTION PROGRAM, INC Yes
1,341,90293.568CFDA1,814,983
245,85481.042CFDATRI-COUNTY COMMUNITY ACTION, INC. Yes
103
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,416,44793.568CFDATRI-VALLEY OPPORTUNITY COUNCIL INC Yes
379,02081.042CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
1,203,42593.568CFDA1,582,445
154,50781.042CFDAWESTERN COMMUNITY ACTION INC Yes
316,28893.568CFDA470,795
112,04481.042CFDAWRIGHT COUNTY COMMUNITY ACTION Yes
292,53793.568CFDA404,581
119,98816.738CFDA
MN - DEPARTMENT OF CORRECTIONSRESOURCE INC Yes
184,18981.042CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
997,52093.568CFDA1,181,709
364,14610.569CFDA
MN - DEPARTMENT OF ECONOMIC SECURITYSECOND HARVEST HEARTLAND Yes Yes
35,28510.568CFDA399,431
3,077,24710.558CFDA
MN - DEPARTMENT OF EDUCATIONADULTS & CHILDRENS ALLIANCE INC Yes
3,73910.556CFDAAITKIN COUNTY Yes Yes
23,10010.558CFDAALEXANDRA HOUSE Yes Yes
104
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
68,50610.558CFDAAMHERST H. WILDER FOUNDATION Yes Yes
55,18784.287CFDA42,96584.412CFDA
166,658
66,48210.553CFDAANOKA COUNTY Yes
102,26810.555CFDA168,750
334,84110.558CFDAANOKA COUNTY COMM ACTION PROG INC Yes
1,348,91584.027CFDAAREA SPEC ED COOP - E. GRAND FORKS Yes Yes
35,17884.173CFDA23,97884.181CFDA
1,408,071
145,56910.558CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
78,95584.002CFDA224,524
119,08110.553CFDAATHLOS LEADERSHIP ACADEMY Yes
315,82410.555CFDA46,42610.582CFDA
181,29184.027CFDA240,15384.010CFDA
15,44284.367CFDA13,97184.365CFDA
932,188
1,568,29884.027CFDABEMIDJI REGIONAL INTERDISTRICT COUNC Yes YesYes
126,43484.173CFDA108,10984.181CFDA
1,802,841
1,846,57384.027CFDABENTON-STEARNS EDUCATION DISTRICT Yes Yes
40,64584.173CFDA6,09910.553CFDA
15,83410.555CFDA
105
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
13,08510.579CFDA1,922,236
80,29310.558CFDABI-COUNTY COMM ACTION COUNCIL Yes YesYes
587,41410.558CFDACAP RAMSEY & WASHINGTON COUNTIES Yes
4,39745.310CFDACARVER COUNTY Yes Yes
36,18610.555CFDACATHOLIC CHARITIES OF THE ARCHDIOCES Yes
174,63510.558CFDA210,821
9,00610.550CFDACATHOLIC CHARITIES ST CLOUD Yes
37,55210.553CFDA60,68710.555CFDA
107,245
5,421,76910.558CFDACHILD CARE AND NUTRITION INC Yes YesYes
6,309,57310.558CFDACHILD CARE CHOICES INC Yes Yes
1,93384.181CFDACITY OF BLOOMINGTON Yes
89384.126CFDACITY OF BRAINERD Yes Yes
5,87210.559CFDACITY OF RICHFIELD Yes
106
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
18,68145.310CFDACITY OF ROCHESTER Yes
29,83310.553CFDACLAY COUNTY Yes Yes
50,99610.555CFDA80,829
131,65310.553CFDACOMMUNITY SCHOOL OF EXCELLENCE Yes
547,68310.555CFDA77,40884.027CFDA
346,00684.010CFDA13,44384.367CFDA
108,95884.365CFDA1,225,151
77,16684.002CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
25,69610.553CFDADAKOTA COUNTY Yes Yes
39,42810.555CFDA65,124
5,45410.558CFDADULUTH AREA FAMILY YMCA Yes
618,55384.287CFDA624,007
247,97984.010CFDADULUTH PUBLIC SCHOOLS ACADEMY Yes
38,88484.367CFDA165,74284.027CFDA
7,41184.173CFDA65,99310.553CFDA
272,25510.555CFDA2,25410.559CFDA
25,31010.558CFDA8,14410.579CFDA1,25010.582CFDA
835,222
19,99810.553CFDAEAGLE RIDGE ACADEMY CHARTER SCHOO Yes
107
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
135,33610.555CFDA21,95445.310CFDA58,06484.010CFDA
1,79784.367CFDA140,64584.027CFDA
1,91184.173CFDA387,29984.282CFDA767,004
21,11084.010CFDAEASTSIDE NEIGHBORHOOD SERVICES, INC. Yes
467,24984.287CFDA488,359
10,57310.555CFDAEVERGREEN YOUTH & FAMILY SERVICE, IN Yes
1,422,70484.027CFDAFERGUS FALLS AREA SPEC ED COOP Yes Yes
37,26084.173CFDA25,25984.181CFDA20,75893.778CFDA
1,505,981
1,830,52684.027CFDAFRESHWATER EDUCATION DISTRICT Yes Yes Yes
76,76684.173CFDA227,47384.048CFDA
66,93984.181CFDA1,74984.002CFDA
2,203,453
1,201,25784.027CFDAGOODHUE COUNTY EDUCATION DISTRICT Yes
287,90884.173CFDA39,68784.181CFDA
160,80684.048CFDA16,93484.365CFDA
1,706,592
118,17610.555CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
147,00810.558CFDA74,20893.568CFDA
339,392
108
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
275,03384.287CFDAGREATER MPLS COUNCIL OF CHURCHES Yes YesYes Yes
85,78610.558CFDAHEARTLAND COMMUNITY ACTION AGCY Yes
62,97610.553CFDAHENNEPIN COUNTY Yes Yes
112,16610.555CFDA1,93384.181CFDA1,00084.412CFDA
178,075
416,96284.010CFDAHIAWATHA ACADEMIES Yes Yes
15,66984.367CFDA75,72084.365CFDA
234,49284.027CFDA178,54684.282CFDA203,75610.553CFDA623,99310.555CFDA
11,12410.558CFDA15,86710.582CFDA
1,776,129
1,715,72284.027CFDAHIAWATHA VALLEY EDUCATION DISTRICT Yes Yes Yes
56,30784.173CFDA35,36284.181CFDA
1,807,391
402,43410.555CFDAHIGHER GROUND ACADEMY Yes
234,35110.553CFDA285,88384.010CFDA122,62184.027CFDA
38,27684.367CFDA1,083,565
137,51484.002CFDAHMONG AMERICAN PARTNERSHIP Yes
351,87510.553CFDAHMONG COLLEGE PREP ACADEMY Yes
109
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
781,65310.555CFDA42,85010.558CFDA57,65810.582CFDA
510,37284.010CFDA36,19484.367CFDA39,84684.365CFDA
283,47684.027CFDA2,103,924
1,00084.412CFDAHORIZON PUBLIC HEALTH Yes Yes
48,95084.412CFDAINITIATIVE FOUNDATION Yes
75,98510.553CFDAISD 0001 AITKIN Yes
324,50510.555CFDA44510.556CFDA
11,47510.559CFDA229,07484.010CFDA
54,93884.367CFDA696,422
6,945,60184.027CFDAISD 0011 ANOKA-HENNEPIN Yes
266,00784.173CFDA312,49284.181CFDA
4,461,23484.010CFDA363,05584.048CFDA
70,00084.196CFDA232,34884.365CFDA754,13984.367CFDA182,43184.002CFDA
1,770,49810.553CFDA8,094,03210.555CFDA
293,16810.559CFDA23,745,005
102,24610.553CFDAISD 0012 CENTENNIAL Yes Yes
847,65210.555CFDA2,32710.556CFDA
979,10484.027CFDA
110
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
40,20484.173CFDA24,80484.181CFDA
528,10284.010CFDA118,08384.367CFDA
12,40984.365CFDA2,654,931
412,65510.553CFDAISD 0013 COLUMBIA HEIGHTS Yes Yes
1,399,44910.555CFDA102,19610.559CFDA
77,85310.582CFDA947,25884.010CFDA
1,09284.287CFDA91,36584.367CFDA86,08084.365CFDA16,53684.181CFDA
694,19084.027CFDA20,26684.173CFDA
3,848,940
420,64210.553CFDAISD 0014 FRIDLEY Yes Yes
1,116,20610.555CFDA26,51610.559CFDA56,30410.582CFDA
518,04284.010CFDA109,45084.367CFDA
53,17784.365CFDA445,84484.027CFDA
14,07184.173CFDA4,13484.181CFDA
18,19784.048CFDA2,782,583
907,23684.027CFDAISD 0015 ST FRANCIS Yes
30,01284.173CFDA13,83484.181CFDA
534,85884.010CFDA95,77884.367CFDA
148,13810.553CFDA880,35310.555CFDA
111
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,35810.556CFDA2,611,567
247,00910.553CFDAISD 0016 SPRING LAKE PARK Yes Yes
1,233,06910.555CFDA55,55310.559CFDA
997,81784.027CFDA17,58984.173CFDA
134,99284.367CFDA20,42884.365CFDA
503,13984.010CFDA28,48084.181CFDA
3,238,076
138,56110.553CFDAISD 0022 DETROIT LAKES Yes Yes
704,74410.555CFDA480,56584.010CFDA670,05484.027CFDA
29,55484.173CFDA5,21884.002CFDA
19,36084.181CFDA135,88384.367CFDA
2,183,939
231,92410.555CFDAISD 0023 FRAZEE - VERGAS Yes Yes
68,03410.553CFDA28810.556CFDA
16,17010.579CFDA244,35584.027CFDA
15,10384.173CFDA240,72384.010CFDA
63,00484.367CFDA6,61584.181CFDA
11,97984.060CFDA48,43293.778CFDA
946,627
1,405,49810.555CFDAISD 0031 BEMIDJI Yes
478,89910.553CFDA80,39210.559CFDA30,96910.582CFDA
112
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
49,79310.558CFDA267,41884.367CFDA
1,673,51684.010CFDA42,16584.181CFDA40,00084.196CFDA
303,27984.287CFDA2,53584.358CFDA
986,03484.027CFDA30,36084.173CFDA
5,390,858
22,68584.367CFDAISD 0036 KELLIHER Yes Yes
132,63484.010CFDA12,34184.173CFDA
4,78310.558CFDA9,41610.582CFDA
45,84510.553CFDA113,82710.555CFDA
7,09110.559CFDA348,622
1,167,52484.010CFDAISD 0038 RED LAKE Yes Yes
124,25884.367CFDA25,96784.181CFDA24,47584.358CFDA
363,67784.027CFDA16,52384.173CFDA11,89610.558CFDA56,54310.582CFDA
332,30210.553CFDA775,80110.555CFDA
37,96410.559CFDA2,936,930
226,42310.553CFDAISD 0047 SAUK RAPIDS-RICE Yes Yes
915,88210.555CFDA379,73084.010CFDA
89,82584.367CFDA1,611,860
63,37110.553CFDAISD 0051 FOLEY Yes Yes
113
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
414,10110.555CFDA41,58710.559CFDA
1,47110.556CFDA183,80084.010CFDA
51,72084.367CFDA756,050
1,917,38110.555CFDAISD 0077 MANKATO Yes
350,35810.553CFDA270,73410.559CFDA
4,48410.556CFDA156,11084.002CFDA
1,198,13684.010CFDA1,689,31384.027CFDA
50,75484.173CFDA57,01884.181CFDA53,33384.365CFDA
200,74484.367CFDA5,948,365
383,02510.555CFDAISD 0088 NEW ULM Yes Yes
74,27210.553CFDA11,82710.559CFDA
258,30984.010CFDA83,35884.367CFDA
810,791
542,82410.555CFDAISD 0094 CLOQUET Yes
102,11210.553CFDA20,33010.559CFDA
387,05984.010CFDA484,52184.027CFDA
19,09784.173CFDA21,49784.181CFDA62,24984.367CFDA
1,639,689
461,29610.555CFDAISD 0110 WACONIA Yes Yes
62,56510.553CFDA1,66410.556CFDA
80,80984.010CFDA
114
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
14,95084.181CFDA43,67484.367CFDA
579,97784.027CFDA14,57484.173CFDA46,32845.310CFDA
1,305,837
251,48110.555CFDAISD 0111 WATERTOWN - MAYER Yes Yes
31,03110.553CFDA116,67284.010CFDA
36,28484.367CFDA6,97184.173CFDA
306,60684.027CFDA15,09584.181CFDA
764,140
1,466,71610.555CFDAISD 0112 EASTERN CARVER CO (CHASKA) Yes Yes
217,27410.553CFDA29,83210.559CFDA
357,38584.010CFDA1,689,31484.027CFDA
47,52284.173CFDA42,28484.181CFDA
141,07084.367CFDA60,60984.365CFDA
4,052,006
59,43210.553CFDAISD 0113 WALKER-HACKENSACK-AKELEY Yes Yes
176,01710.555CFDA23,12610.582CFDA
331,78384.010CFDA172,00784.027CFDA
7,21484.173CFDA1,37184.181CFDA
52,08484.367CFDA14,34884.358CFDA
837,382
224,77510.553CFDAISD 0115 CASS LAKE - BENA Yes Yes
551,21910.555CFDA16,35210.559CFDA
115
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
50,94610.558CFDA32,08810.582CFDA22,28410.579CFDA
4,84645.310CFDA10,46284.002CFDA
467,88084.010CFDA905,30284.377CFDA
21,29584.358CFDA76,50684.367CFDA
2,383,955
584,70210.555CFDAISD 0129 MONTEVIDEO Yes Yes
43,31110.559CFDA154,13184.010CFDA
21,43510.579CFDA46,53184.367CFDA
64284.048CFDA850,752
78,30210.553CFDAISD 0138 NORTH BRANCH Yes Yes
528,35910.555CFDA21,10784.048CFDA77,05184.367CFDA
256,13284.010CFDA960,951
345,52310.553CFDAISD 0152 MOORHEAD Yes Yes Yes
1,231,49710.555CFDA71,94810.559CFDA27,36184.002CFDA
1,093,68484.010CFDA1,441,25684.027CFDA
28,12084.173CFDA162,18384.181CFDA
37,25884.365CFDA204,17184.367CFDA
56,10884.011CFDA584,42393.778CFDA
5,283,532
81,03684.367CFDAISD 0162 BAGLEY Yes Yes
116
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
323,26284.010CFDA19,16484.358CFDA
35110.556CFDA4,53010.559CFDA
60,40510.553CFDA285,18310.555CFDA773,931
84,24610.553CFDAISD 0177 WINDOM Yes
263,10410.555CFDA23,93410.559CFDA45,98110.565CFDA
194,61684.010CFDA1,39684.048CFDA
15,72784.358CFDA26,19184.365CFDA45,90584.367CFDA
701,100
13,83110.582CFDAISD 0181 BRAINERD Yes Yes
1,518,91710.555CFDA370,98310.553CFDA
55,49210.559CFDA5,43684.002CFDA
242,37284.367CFDA21,64684.048CFDA
1,581,37584.010CFDA3,810,052
51,69610.550CFDAISD 0182 CROSBY - IRONTON Yes Yes
75,47710.553CFDA225,95010.555CFDA339,05684.010CFDA
70,97884.367CFDA763,157
926,28210.553CFDAISD 0191 BURNSVILLE-EAGAN-SAVAGE Yes Yes
2,681,79510.555CFDA166,90310.559CFDA
62,40410.582CFDA1,476,42684.010CFDA
117
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
231,72484.367CFDA241,23484.365CFDA
31,11284.002CFDA2,659,24984.027CFDA
55,84984.173CFDA71,55284.181CFDA
8,604,530
907,63410.555CFDAISD 0192 FARMINGTON Yes Yes
101,37210.553CFDA345,67884.010CFDA
52,11884.367CFDA44,38484.365CFDA
6,58784.002CFDA1,133,78284.027CFDA
26,63584.173CFDA34,72684.181CFDA
2,652,916
106,53210.553CFDAISD 0194 LAKEVILLE Yes YesYes
1,325,96610.555CFDA12,64884.002CFDA
644,84884.010CFDA1,718,33384.027CFDA
45,90484.173CFDA54,34584.181CFDA
152,73384.367CFDA40,21984.365CFDA
4,101,528
790,09110.553CFDAISD 0196 ROSEMOUNT-APPLE VALLEY-EAG Yes Yes
4,285,67510.555CFDA72,52310.559CFDA
4,733,01384.027CFDA190,03084.173CFDA
52,73384.002CFDA1,991,75084.010CFDA
252,17184.048CFDA124,68984.181CFDA
15,60084.196CFDA229,55484.365CFDA
118
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
410,33284.367CFDA13,148,161
1,285,41884.027CFDAISD 0197 W ST PAUL-MNDTA HGTS-EAGAN Yes Yes
34,14584.173CFDA568,77184.010CFDA
53,82284.365CFDA138,52784.367CFDA
34,66584.181CFDA1,229,83610.555CFDA
17710.556CFDA88,18010.559CFDA
330,34410.553CFDA41,48110.582CFDA
3,805,366
781,57784.027CFDAISD 0199 INVER GROVE HEIGHTS Yes Yes
26,54984.173CFDA55,53584.365CFDA
125,79084.367CFDA29,69284.181CFDA
450,06084.010CFDA189,52410.553CFDA887,31010.555CFDA
90810.556CFDA51,08110.559CFDA
2,598,026
107,54610.553CFDAISD 0200 HASTINGS Yes
722,23210.555CFDA900,75784.027CFDA
37,01984.173CFDA24,28084.181CFDA
500,76384.010CFDA119,59884.367CFDA
10,49184.002CFDA2,422,686
220,01610.558CFDAISD 0206 ALEXANDRIA Yes Yes
102,74110.553CFDA704,00510.555CFDA
119
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,86910.556CFDA5,45910.559CFDA
409,49084.010CFDA118,52884.367CFDA
15,69384.181CFDA7,55784.002CFDA
869,26984.027CFDA19,64784.173CFDA
2,474,274
775,88084.027CFDAISD 0241 ALBERT LEA Yes
36,39284.173CFDA726,74284.010CFDA
20,29884.181CFDA67,27084.365CFDA
113,99384.367CFDA7,51197.036CFDA
998,22410.555CFDA260,38110.553CFDA
12610.556CFDA19,75310.559CFDA
3,026,570
61,99484.002CFDAISD 0256 RED WING Yes
395,60584.010CFDA93,40584.367CFDA
16084.126CFDA116,58510.553CFDA
17,33810.559CFDA554,44510.555CFDA
3,49710.579CFDA1,243,029
1,443,31910.555CFDAISD 0270 HOPKINS Yes Yes Yes
355,85810.553CFDA69210.556CFDA
172,87710.559CFDA19,24010.582CFDA
823,89584.010CFDA1,512,59784.027CFDA
150,38684.367CFDA62,58384.365CFDA
120
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
41,63884.173CFDA41,34184.181CFDA
8,05184.323CFDA118,10984.002CFDA105,31584.013CFDA
4,855,901
616,79910.553CFDAISD 0271 BLOOMINGTON Yes Yes
86,63710.559CFDA2,342,69410.555CFDA1,922,19184.010CFDA
167,09884.367CFDA135,79284.365CFDA
2,316,46084.027CFDA89,68484.173CFDA74,75084.181CFDA
238,90384.002CFDA14,49684.196CFDA
8,005,504
1,308,03710.555CFDAISD 0272 EDEN PRAIRIE Yes Yes Yes
156,39310.553CFDA1,703,11284.027CFDA
53,00484.173CFDA31,00684.181CFDA
807,05584.010CFDA160,53884.367CFDA
98,16884.365CFDA4,317,313
59,53210.553CFDAISD 0273 EDINA Yes
581,72610.555CFDA1,408,64284.027CFDA
28,14284.173CFDA20,67184.181CFDA
186,33884.010CFDA108,07184.367CFDA
45,77684.365CFDA2,438,898
904,83510.555CFDAISD 0276 MINNETONKA Yes Yes Yes
121
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
185,85284.010CFDA1,397,61984.027CFDA
59,38884.173CFDA63,31584.367CFDA22,65484.365CFDA21,84184.181CFDA
2,655,504
331,24710.555CFDAISD 0277 WESTONKA Yes Yes
30,06210.553CFDA26,70610.559CFDA
205,48884.010CFDA465,38784.027CFDA
35,13884.173CFDA68,52384.367CFDA
1,162,551
2,74310.553CFDAISD 0278 ORONO Yes
260,46910.555CFDA462,41484.027CFDA
14,21484.173CFDA4,50084.181CFDA
125,57784.010CFDA37,83384.367CFDA
907,750
1,305,40610.553CFDAISD 0279 OSSEO AREA Yes Yes
5,436,16910.555CFDA4,98710.556CFDA
141,94510.559CFDA19,47010.558CFDA14,91510.579CFDA47,85110.582CFDA
4,317,28784.027CFDA110,52884.173CFDA
99,39084.002CFDA3,452,91184.010CFDA
131,46384.181CFDA60,00084.196CFDA
493,47984.287CFDA61,07084.323CFDA
282,24084.365CFDA
122
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
487,29384.367CFDA1,59245.310CFDA
16,467,996
516,04710.553CFDAISD 0280 RICHFIELD Yes Yes
1,499,37010.555CFDA89,63010.559CFDA
134,53310.582CFDA1,039,75684.010CFDA
586,73184.027CFDA24,33484.173CFDA
9,95884.181CFDA250,06384.365CFDA157,54984.367CFDA
4,00093.079CFDA4,311,971
2,040,08684.027CFDAISD 0281 ROBBINSDALE Yes YesYes
44,43884.173CFDA46,00584.181CFDA
2,652,15384.010CFDA159,27484.365CFDA376,98384.367CFDA282,73284.002CFDA
1,152,28010.553CFDA3,805,01710.555CFDA
219,90510.559CFDA196,23010.582CFDA
10,975,103
294,52784.027CFDAISD 0282 ST ANTHONY-NEW BRIGHTON Yes Yes
7,23784.173CFDA112,19884.010CFDA
21,24384.367CFDA17,96284.365CFDA
106,20184.411CFDA19,90810.558CFDA36,75010.553CFDA
270,30010.555CFDA886,326
123
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
214,57210.553CFDAISD 0283 ST LOUIS PARK Yes Yes Yes
881,54010.555CFDA43,27710.559CFDA
1,176,65984.027CFDA36,15084.173CFDA
510,09084.010CFDA30,61684.181CFDA
127,04184.367CFDA59,45284.365CFDA
3,079,397
88,21010.553CFDAISD 0284 WAYZATA Yes Yes
946,55910.555CFDA1,784,69984.027CFDA
51,88384.173CFDA590,35884.010CFDA466,69284.048CFDA
20,66184.181CFDA35,31584.365CFDA
138,87284.367CFDA4,123,249
317,18510.553CFDAISD 0286 BROOKLYN CENTER Yes Yes
921,81310.555CFDA51,34010.559CFDA64,20710.582CFDA
444,65084.027CFDA5,95784.173CFDA9,19184.181CFDA
485,34984.010CFDA48,08984.365CFDA54,13484.367CFDA
397,27284.287CFDA2,96093.079CFDA
2,802,147
439,91110.555CFDAISD 0309 PARK RAPIDS Yes Yes
89,13310.553CFDA26,30810.559CFDA
346,00384.010CFDA4,92384.181CFDA
124
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
86,75084.367CFDA338,01084.027CFDA
17,78484.173CFDA1,348,822
74,80910.553CFDAISD 0316 GREENWAY (COLERAINE) Yes Yes
318,62810.555CFDA13,79610.582CFDA14,02710.579CFDA
254,63584.010CFDA70,09984.367CFDA
745,994
338,97410.555CFDAISD 0317 DEER RIVER Yes Yes
117,40610.553CFDA13,43210.559CFDA26,84610.582CFDA
275,50084.010CFDA18,64184.358CFDA67,39084.367CFDA
5,78784.181CFDA863,976
185,12910.553CFDAISD 0318 GRAND RAPIDS Yes Yes
811,50110.555CFDA41,58010.559CFDA
968,10784.010CFDA182,32584.367CFDA874,39984.027CFDA
25,24484.173CFDA42,99484.181CFDA
3,131,279
82,76910.553CFDAISD 0332 MORA Yes
389,52210.555CFDA4,04584.181CFDA
327,99884.010CFDA121,76684.027CFDA
1,88884.173CFDA12,84484.048CFDA80,74384.367CFDA
125
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
129,06093.778CFDA1,150,635
1,536,38410.555CFDAISD 0347 WILLMAR Yes
1,09210.556CFDA580,19610.553CFDA
43,03910.559CFDA111,93310.582CFDA
37,55410.558CFDA1,078,19584.010CFDA
47,03884.002CFDA62,74284.011CFDA
207,98284.367CFDA134,23284.365CFDA
60,04984.358CFDA3,900,436
81,62984.367CFDAISD 0361 INTERNATIONAL FALLS Yes Yes
8,19384.048CFDA19,58884.060CFDA
215,90284.027CFDA301,07684.010CFDA626,388
36,63010.553CFDAISD 0381 LAKE SUPERIOR (TWO HARBORS) Yes Yes
180,85510.555CFDA218,01384.010CFDA
66,53584.367CFDA197,10784.027CFDA
9,28384.173CFDA5,23284.181CFDA
12584.048CFDA713,780
325,60584.027CFDAISD 0413 MARSHALL Yes Yes
419,65984.010CFDA68,86684.367CFDA34,08984.365CFDA
180,75084.002CFDA710,08810.555CFDA130,77710.553CFDA
126
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
28,27810.559CFDA1,898,112
572,10510.555CFDAISD 0423 HUTCHINSON Yes Yes
29,68510.559CFDA93,44310.553CFDA
22910.556CFDA77,33584.367CFDA19,54984.365CFDA
500,29684.027CFDA15,57984.173CFDA21,49784.181CFDA
288,98384.010CFDA1,618,701
74,07110.553CFDAISD 0432 MAHNOMEN Yes Yes
248,85810.555CFDA18,97210.582CFDA
518,25784.010CFDA48,50284.367CFDA
908,660
252,34410.555CFDAISD 0435 WAUBUN Yes Yes
84,03110.553CFDA15,79010.559CFDA
289,18484.010CFDA48,10384.367CFDA
689,452
368,38010.555CFDAISD 0465 LITCHFIELD Yes
35810.556CFDA28,39310.559CFDA40,66410.553CFDA
209,32984.010CFDA62,07284.367CFDA
709,196
391,58410.555CFDAISD 0466 DASSEL-COKATO Yes
88110.556CFDA85,54510.553CFDA12,11910.559CFDA
127
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
200,43184.010CFDA33,52384.013CFDA66,98284.367CFDA
791,065
48,38910.559CFDAISD 0477 PRINCETON Yes Yes
114,81910.553CFDA733,44010.555CFDA
2,28510.556CFDA317,83784.010CFDA
80,41184.367CFDA24,48684.027CFDA
3,49784.181CFDA1,325,164
17,04710.582CFDAISD 0480 ONAMIA Yes Yes
9,34810.558CFDA102,28510.553CFDA205,46810.555CFDA
6010.556CFDA5,36710.559CFDA
483,58184.010CFDA99,00084.013CFDA65,94484.367CFDA
381,63684.287CFDA13,36184.358CFDA
1,383,097
601,27410.555CFDAISD 0482 LITTLE FALLS Yes Yes
308,29210.553CFDA618,05184.027CFDA
25,76584.173CFDA448,28884.010CFDA269,10884.367CFDA
18,19084.181CFDA2,288,968
1,570,03310.555CFDAISD 0492 AUSTIN Yes
521,45010.553CFDA155,75710.559CFDA
22,06710.582CFDA
128
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,075,80684.010CFDA908,23784.027CFDA
28,27484.173CFDA95,91584.048CFDA25,63184.181CFDA
43884.358CFDA99,39084.365CFDA
129,12384.367CFDA451,90884.377CFDA109,43684.013CFDA
5,193,465
104,17210.553CFDAISD 0508 ST PETER Yes Yes
426,12610.555CFDA1,63310.556CFDA
34,77210.559CFDA75,24510.565CFDA
267,32484.010CFDA39,24384.013CFDA12,79984.365CFDA79,06384.367CFDA
7,43984.048CFDA1,047,816
374,25010.553CFDAISD 0518 WORTHINGTON Yes Yes Yes
1,286,16010.555CFDA92,17210.559CFDA71,63010.582CFDA
1,39910.000CFDA84,27084.002CFDA95,91284.365CFDA37,83184.367CFDA
431,97384.027CFDA11,74384.173CFDA
532,53984.010CFDA3,019,879
934,86810.553CFDAISD 0535 ROCHESTER Yes Yes
3,664,28210.555CFDA13,61410.558CFDA
247,30010.559CFDA96,25110.582CFDA
129
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
104,87284.002CFDA2,666,01584.010CFDA
177,07384.011CFDA3,248,30484.027CFDA
180,59184.048CFDA16,95684.060CFDA75,44384.173CFDA
119,36884.181CFDA59,58384.196CFDA
466,71284.287CFDA211,08584.365CFDA459,22184.367CFDA
12,741,538
1,91410.559CFDAISD 0544 FERGUS FALLS Yes Yes
90,97610.553CFDA512,51010.555CFDA
4,89784.002CFDA349,44484.010CFDA
46184.048CFDA123,04284.367CFDA131,09293.778CFDA
1,214,336
57,45784.367CFDAISD 0549 PERHAM - DENT Yes Yes
213,25884.010CFDA116,81210.553CFDA339,79010.555CFDA
23510.556CFDA41,18010.559CFDA
768,732
80,13584.367CFDAISD 0564 THIEF RIVER FALLS Yes
289,02484.010CFDA7,55584.181CFDA
443,11984.027CFDA14,76584.173CFDA
100,01610.553CFDA451,15710.555CFDA
64,38010.559CFDA1,450,151
130
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
388,67384.010CFDAISD 0578 PINE CITY Yes Yes
76,76984.367CFDA25,04484.358CFDA15,33484.027CFDA71,46710.553CFDA
370,23610.555CFDA947,523
274,98584.010CFDAISD 0593 CROOKSTON Yes Yes
59,40584.367CFDA10,54784.365CFDA
9,09584.181CFDA4,02084.173CFDA
287,36784.027CFDA62,04510.553CFDA
324,10010.555CFDA14,56210.559CFDA23,14210.579CFDA
1,069,268
474,36310.553CFDAISD 0621 MOUNDS VIEW Yes
2,271,03910.555CFDA47910.556CFDA
2,075,90584.027CFDA57,02084.173CFDA61,64984.181CFDA
1,015,50584.010CFDA228,24784.367CFDA
58,58484.365CFDA17,59484.002CFDA
6,260,385
835,45710.553CFDAISD 0622 N ST PAUL-MAPLEWOOD-OAKDAL Yes
3,302,62610.555CFDA50,00010.579CFDA
2,392,86584.027CFDA86,65384.173CFDA58,30884.181CFDA
1,487,63984.010CFDA39,73784.196CFDA
205,28884.365CFDA
131
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
249,62884.367CFDA5,00084.372CFDA
339,84884.002CFDA9,053,049
268,10810.553CFDAISD 0624 WHITE BEAR LAKE Yes Yes
1,629,78610.555CFDA70210.556CFDA
69,31710.559CFDA14,68810.558CFDA25,00010.579CFDA22,75410.582CFDA
1,559,52084.027CFDA55,30584.173CFDA
797,08984.010CFDA43,06084.181CFDA
191,88284.367CFDA65,41884.365CFDA
4,742,629
8,337,11584.027CFDAISD 0625 ST PAUL Yes YesYes
395,25084.173CFDA265,81284.181CFDA107,95384.323CFDA
25,010,41684.010CFDA90,41984.196CFDA
1,657,81284.287CFDA312,40384.334CFDA
2,442,39484.365CFDA1,876,81184.377CFDA
593,48884.048CFDA761,59884.002CFDA
2,387,70684.367CFDA6,670,98410.553CFDA
16,101,16410.555CFDA1,030,55410.559CFDA
576,65510.558CFDA342,05410.582CFDA
15,30010.579CFDA18,27745.310CFDA
135,00093.959CFDA69,129,165
132
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,215,11410.555CFDAISD 0656 FARIBAULT Yes
397,40810.553CFDA53,91210.559CFDA
1,65210.556CFDA883,50384.027CFDA
12,37484.173CFDA803,95184.010CFDA106,56784.367CFDA105,94684.365CFDA
19,88784.002CFDA21,59484.181CFDA
3,621,908
716,13410.555CFDAISD 0659 NORTHFIELD Yes
122,30310.553CFDA27,07910.559CFDA
284,38384.010CFDA115,85784.367CFDA
29,94484.365CFDA87,32084.287CFDA11,25484.173CFDA18,36884.181CFDA
763,02484.027CFDA2,175,666
51,71010.558CFDAISD 0690 WARROAD Yes Yes
43,55110.553CFDA201,11610.555CFDA
1,95410.556CFDA15,31810.579CFDA
122,59284.010CFDA36,44884.367CFDA
3,30884.181CFDA267,33184.027CFDA
9,70484.173CFDA753,032
231,72010.555CFDAISD 0700 HERMANTOWN Yes
381,48284.027CFDA4,02084.173CFDA
130,59084.010CFDA
133
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
35,79284.367CFDA3,26684.181CFDA
786,870
561,43184.010CFDAISD 0701 HIBBING Yes YesYes
115,23884.367CFDA502,86584.027CFDA
20,60484.173CFDA17,81184.181CFDA28,66384.048CFDA
128,80810.553CFDA548,81910.555CFDA
13,78010.579CFDA1,938,019
65,04610.553CFDAISD 0704 PROCTOR Yes Yes
317,71310.555CFDA10,24810.559CFDA
180,37184.010CFDA52,83584.367CFDA
185,73484.027CFDA17,58984.173CFDA
6,14584.181CFDA835,681
72,20710.553CFDAISD 0706 VIRGINIA Yes Yes
376,90410.555CFDA312,09284.010CFDA
96,82884.048CFDA60,13484.367CFDA
918,165
23,07510.555CFDAISD 0707 NETT LAKE Yes Yes
13,95910.553CFDA2,92210.559CFDA6,43384.367CFDA
31,85184.010CFDA78,240
496,23010.553CFDAISD 0709 DULUTH Yes
1,804,21710.555CFDA
134
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
228,56010.559CFDA2,30710.558CFDA
66066.034CFDA22,51384.002CFDA
3,213,02784.010CFDA2,123,03484.027CFDA
121,70684.173CFDA132,25084.048CFDA
40084.126CFDA60,93184.181CFDA49,08084.196CFDA
123,98984.323CFDA548,56984.367CFDA
2,50084.412CFDA8,929,973
24,94510.553CFDAISD 0717 JORDAN Yes Yes
314,10510.555CFDA3,27210.556CFDA
146,58484.010CFDA42,80884.367CFDA10,08884.181CFDA
287,78484.027CFDA15,12884.173CFDA
128,13693.778CFDA972,850
86,57010.553CFDAISD 0719 PRIOR LAKE - SAVAGE Yes Yes
717,10810.555CFDA169,98784.010CFDA
80,52084.367CFDA27,99384.365CFDA
1,101,19284.027CFDA15,44084.173CFDA28,84084.181CFDA
2,227,650
296,42010.553CFDAISD 0720 SHAKOPEE Yes Yes
1,895,26610.555CFDA9,42310.556CFDA
19,54510.559CFDA700,94884.010CFDA
135
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
113,29184.365CFDA90,58484.367CFDA
1,570,53784.027CFDA27,68684.173CFDA43,88784.181CFDA
4,767,587
450,25310.555CFDAISD 0721 NEW PRAGUE Yes Yes
72,35710.553CFDA2,13810.556CFDA
129,93984.010CFDA541,30684.027CFDA
21,57384.173CFDA42,40984.367CFDA22,48584.181CFDA
1,282,460
61,02810.553CFDAISD 0727 BIG LAKE Yes Yes
494,04410.555CFDA44,13610.559CFDA
238,07784.010CFDA46,35984.367CFDA
883,644
278,63210.553CFDAISD 0728 ELK RIVER Yes Yes
1,764,25910.555CFDA2,030,26884.027CFDA
64,03984.173CFDA740,77884.010CFDA101,97784.181CFDA
46,41984.365CFDA184,78184.367CFDA
5,211,153
379,77510.555CFDAISD 0740 MELROSE Yes Yes Yes
51,60910.553CFDA19,20110.579CFDA
223,21984.010CFDA29,75984.365CFDA71,36484.367CFDA
774,927
136
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
936,20810.553CFDAISD 0742 ST CLOUD Yes Yes Yes
3,225,36910.555CFDA4,19210.556CFDA6,60210.579CFDA
125,39010.582CFDA78,95245.310CFDA
134,78884.002CFDA2,393,07084.010CFDA2,505,55784.027CFDA
86,90784.173CFDA80,08884.181CFDA40,00084.196CFDA
252,16284.365CFDA328,30984.367CFDA
10,197,594
62,19510.553CFDAISD 0748 SARTELL - ST STEPHEN Yes Yes
624,44510.555CFDA168,26884.010CFDA
46,92984.367CFDA901,837
116,57910.553CFDAISD 0750 ROCORI AREA SCHOOLS Yes Yes
467,10810.555CFDA31810.556CFDA
256,40284.010CFDA18,56584.365CFDA56,78384.367CFDA
915,755
398,02810.553CFDAISD 0761 OWATONNA Yes Yes
1,117,70010.555CFDA20610.556CFDA
51,33710.559CFDA101,67884.002CFDA625,87584.010CFDA
60,23284.011CFDA947,85184.027CFDA
35,17884.173CFDA36,48184.181CFDA85,70784.365CFDA
137
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
124,56884.367CFDA3,584,841
398,11110.555CFDAISD 0829 WASECA Yes Yes
45,33110.553CFDA63,06110.559CFDA
426,23384.027CFDA18,36184.173CFDA
225,23284.010CFDA46,11584.011CFDA58,09884.367CFDA
5,22384.365CFDA6,61584.181CFDA
1,292,380
184,76010.553CFDAISD 0831 FOREST LAKE Yes
1,245,49210.555CFDA1,220,33984.027CFDA
36,89884.173CFDA409,92484.010CFDA
30,59284.181CFDA157,51384.367CFDA
3,285,518
616,23984.027CFDAISD 0832 MAHTOMEDI Yes Yes
12,20284.173CFDA65,08984.010CFDA12,73184.181CFDA50,60984.367CFDA21,03610.553CFDA
343,66410.555CFDA1,121,570
309,25410.553CFDAISD 0833 SO WASHINGTON COUNTY Yes Yes
2,507,48410.555CFDA40,54810.559CFDA
3,104,06984.027CFDA86,06784.173CFDA
142,21284.181CFDA1,029,48484.010CFDA
278,41284.367CFDA
138
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
131,45384.365CFDA16,46684.002CFDA
7,645,449
120,68510.553CFDAISD 0834 STILLWATER Yes
1,033,07010.555CFDA58,11610.559CFDA
1,438,02684.027CFDA39,34584.173CFDA52,73384.181CFDA
567,19384.010CFDA187,87884.367CFDA
25,75684.365CFDA3,522,802
5,44610.582CFDAISD 0840 ST JAMES Yes Yes
330,77710.555CFDA85,82810.553CFDA
49310.556CFDA79,97110.559CFDA
178,03884.010CFDA51,99084.367CFDA31,51084.365CFDA
945.025CFDA7,13293.938CFDA
31,53693.778CFDA802,730
735,35210.555CFDAISD 0861 WINONA Yes Yes
168,03810.553CFDA82,69410.559CFDA
5,28510.579CFDA508,99784.010CFDA150,82084.367CFDA
13,29984.365CFDA28,29184.173CFDA37,01584.181CFDA
826,40184.027CFDA2,50084.412CFDA
2,558,692
139
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
162,22410.553CFDAISD 0877 BUFFALO-HANOVER-MONTROSE Yes
1,034,23210.555CFDA73,10310.559CFDA
354,45184.010CFDA100,29384.367CFDA
4,00384.365CFDA958,70284.027CFDA
9,95784.173CFDA2,696,965
741,58910.555CFDAISD 0882 MONTICELLO Yes
102,99210.553CFDA82710.556CFDA
41,73984.002CFDA92,83384.367CFDA12,13784.365CFDA
274,70084.010CFDA1,266,817
64210.556CFDAISD 0885 ST MICHAEL-ALBERTVILLE Yes Yes
761,23210.555CFDA154,80784.010CFDA
33,04584.367CFDA12,87084.365CFDA
962,596
439,34484.010CFDAISD 0911 CAMBRIDGE-ISANTI Yes
125,52184.367CFDA212,36510.553CFDA975,27110.555CFDA
21,93810.559CFDA1,774,439
301,77384.010CFDAISD 0912 MILACA Yes Yes
54,82884.367CFDA469,46710.555CFDA
91,07810.553CFDA12,05310.559CFDA
929,199
140
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
156,51310.553CFDAISD 2142 ST LOUIS COUNTY Yes Yes
473,77810.555CFDA4,28910.582CFDA
294,43884.010CFDA185,36784.367CFDA
1,114,385
179,89584.010CFDAISD 2144 CHISAGO LAKES (LINDSTROM) Yes
67,95184.027CFDA37,09884.048CFDA83,54084.367CFDA
135,51710.565CFDA90,77610.553CFDA
389,99210.555CFDA984,769
80,26110.553CFDAISD 2149 MINNEWASKA AREA Yes Yes Yes
224,82710.555CFDA5,88910.559CFDA
200,98984.027CFDA12,39884.181CFDA
178,12184.010CFDA62,00084.367CFDA
3,94984.048CFDA768,434
316,45510.555CFDAISD 2155 WADENA-DEER CREEK Yes Yes
29,18410.559CFDA133,85110.553CFDA
24,94410.558CFDA9,90884.002CFDA
312,23884.010CFDA20,17484.358CFDA61,01684.367CFDA
2,50093.945CFDA910,270
350,04110.555CFDAISD 2164 DILWORTH-GLYNDON-FELTON Yes Yes
64,09810.553CFDA151,74784.010CFDA
141
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
305,86884.027CFDA7,53884.173CFDA4,54884.181CFDA
69,99984.367CFDA45,16493.778CFDA
999,003
46,89110.553CFDAISD 2165 HINCKLEY-FINLAYSON Yes
217,87610.555CFDA306,75484.010CFDA
28,75984.027CFDA9,36284.048CFDA
50,99984.367CFDA19,38784.173CFDA32,09684.060CFDA11,87393.778CFDA
723,997
8,82710.582CFDAISD 2170 STAPLES - MOTLEY Yes Yes
10,40210.559CFDA150,03110.553CFDA356,77110.555CFDA
98,95484.367CFDA343,36384.010CFDA968,348
352,60010.555CFDAISD 2174 PINE RIVER - BACKUS Yes Yes
105,30510.553CFDA68,60084.367CFDA
526,505
124,91810.553CFDAISD 2689 PIPESTONE AREA Yes YesYes
368,00010.555CFDA5510.556CFDA
34,77110.559CFDA59,71384.367CFDA
234,51984.010CFDA821,976
62,54910.553CFDAISD 2711 MESABI EAST (AURORA) Yes Yes
192,19610.555CFDA
142
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
5,48010.559CFDA183,13684.010CFDA
52,88984.367CFDA496,250
465,02910.555CFDAISD 2752 FAIRMONT AREA SCHOOLS Yes Yes
136,68710.553CFDA386,80484.010CFDA
16284.126CFDA16,91984.358CFDA11,74984.365CFDA72,34384.367CFDA
172,09093.778CFDA1,261,783
68,67510.553CFDAISD 2753 LONG PRAIRIE-GREY EAGLE Yes Yes
353,35310.555CFDA1,24410.556CFDA
255,81984.010CFDA337,54684.287CFDA
22,13184.365CFDA52,17384.367CFDA
1,090,941
260,85384.010CFDAISD 2859 GLENCOE-SILVER LAKE Yes Yes
123,91984.011CFDA6,93384.048CFDA
66,18784.367CFDA11,04184.365CFDA
468,933
120,13110.553CFDAISD 2897 REDWOOD FALLS Yes Yes
260,80910.555CFDA10,58510.559CFDA79,58110.565CFDA
221,96384.010CFDA12584.011CFDA
9,28884.173CFDA159,21984.041CFDA
63,26584.060CFDA
143
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
48,33284.367CFDA973,298
469,51410.555CFDAISD 2905 TRI-CITY UNITED Yes Yes
63,48410.553CFDA2,66810.556CFDA
23,63410.559CFDA247,61184.010CFDA
46,81884.011CFDA49,94584.367CFDA25,95384.365CFDA33,91284.173CFDA18,19084.181CFDA
478,60884.027CFDA1,460,337
132,12510.558CFDAKOOTASCA COMM ACTION INC Yes
11,41010.558CFDALAKES & PINES COMM ACT COUNCIL Yes
21,51410.558CFDALIFETRACK RESOURCES Yes Yes
147,31810.558CFDAMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
1,963,76784.027CFDAMEEKER-WRIGHT SPECIAL ED COOP Yes
76,73284.173CFDA53,12384.181CFDA
2,093,622
813,25884.181CFDAMETRO EDUCATIONAL SERVICE COOP Yes Yes
1,639,85784.027CFDA431,44084.173CFDA193,77884.326CFDA
3,078,333
144
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
795,78684.027CFDAMIDWEST SPECIAL ED COOP Yes Yes
28,14184.173CFDA13,77184.181CFDA
837,698
41,61810.553CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
85,56410.555CFDA26,52510.559CFDA
168,81810.558CFDA109,60210.567CFDA122,96810.565CFDA555,095
3,207,85710.558CFDAMN LICENSED FAMILY CHILD CARE ASSN, I Yes
115,00084.002CFDAMN LITERACY COUNCIL INC Yes
83,00017.266CFDA198,000
166,03510.553CFDAMN TRANSITIONS CHARTER SCHOOL Yes Yes
323,01210.555CFDA686,29784.010CFDA443,94384.027CFDA
21,58384.367CFDA29,20284.365CFDA
1,670,072
145,01810.558CFDAMN VALLEY ACTION COUNCIL INC Yes
1,239,38084.027CFDAMN VALLEY EDUCATION DISTRICT Yes Yes
62,52184.173CFDA42,96584.181CFDA
1,344,866
647,63684.027CFDANATIONAL JOINT POWERS ALLIANCE Yes
93,11784.173CFDA
145
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
82,42784.181CFDA823,180
24,11510.553CFDANAYTAHWAUSH COMMUNITY SCHOOL Yes Yes
4,79810.559CFDA52,40210.555CFDA66,36384.010CFDA
7,47484.367CFDA26,91884.027CFDA
182,070
23,26210.558CFDANEW MILLENNIUM ACADEMY Yes Yes
2,36610.556CFDA110,71510.553CFDA475,25910.555CFDA198,66684.010CFDA
88,05984.027CFDA22,00784.367CFDA49,50184.365CFDA
969,835
107,75410.553CFDANEXUS Yes Yes
190,37510.555CFDA97,32984.013CFDA
395,458
154,68310.553CFDANOBLE ACADEMY Yes
322,61010.555CFDA35,07710.582CFDA
193,28384.010CFDA15,29584.367CFDA28,85984.365CFDA
106,45484.027CFDA856,261
18,84810.553CFDANORTHLAND LEARNING CTR, VIRGINIA Yes Yes
29,90710.555CFDA2,129,41484.027CFDA
130,48284.173CFDA
146
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
136,41784.181CFDA2,445,068
75,82110.558CFDANORTHWEST COMMUNITY ACTION INC Yes
47,31784.377CFDANORTHWEST SERVICE COOPERATIVE Yes Yes
846,61284.010CFDA69,45484.002CFDA
963,383
584,76084.027CFDAPACER CENTER, INC Yes
40,59984.173CFDA91,77384.323CFDA41,27484.181CFDA
758,406
762,16684.287CFDAPACT FOR FAMILIES COLLABORATIVE Yes
1,329,33210.558CFDAPARENTS IN COMMUNITY ACTION INC Yes
2,456,18384.027CFDAPAUL BUNYAN EDUCATION COOP Yes
95,96884.173CFDA90,99984.181CFDA
2,643,150
135,59384.287CFDAPERSPECTIVES INC Yes Yes
22,16710.558CFDA157,760
23,32410.558CFDAPRAIRIE FIVE COMM ACT CNL Yes
101,00910.553CFDAPRAIRIE SEEDS ACADEMY Yes Yes
331,86010.555CFDA138,38884.027CFDA279,68684.010CFDA
147
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
43,60584.365CFDA14,52384.367CFDA
909,071
993,07710.558CFDAPRIME PROVIDERS INC Yes Yes
14,54810.555CFDAPROJECT FOR PRIDE IN LIVING Yes
25,98484.377CFDA40,532
26,215,04010.558CFDAPROVIDERS CHOICE INC Yes Yes Yes
29,96410.553CFDARAMSEY COUNTY Yes Yes
56,97810.555CFDA86,942
1,010,68884.010CFDARESOURCE TRAINING AND SOLUTIONS Yes Yes
1,431,74184.027CFDARIVER BEND EDUCATION DISTRICT Yes Yes
50,10584.173CFDA44,71984.181CFDA
1,526,565
1,801,18284.027CFDARUM RIVER SPECIAL EDUCATION COOP Yes Yes
92,76284.173CFDA77,96484.181CFDA
1,971,908
59,35410.558CFDASALVATION ARMY Yes Yes
11,58710.559CFDA70,941
140,95110.558CFDASCOTT CARVER DAKOTA CAP AGENCY INC Yes
148
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
8,30410.553CFDASCOTT COUNTY Yes
15,26510.555CFDA23,569
121,29710.558CFDASEMCAC INC Yes
59,62193.600CFDA180,918
2,211,27284.027CFDASHERBURNE/NORTHERN WRIGHT SPEC ED Yes
63,09484.173CFDA54,99984.181CFDA
2,329,365
98,84410.553CFDASOJOURNER TRUTH ACADEMY Yes
199,73210.555CFDA20,14410.582CFDA80,88684.027CFDA
162,81484.010CFDA248,95984.374CFDA
28,15584.367CFDA839,534
1,097,57584.010CFDASOUTHEAST SERVICE COOPERATIVE Yes
181,87794.006CFDASOUTHERN MINNESOTA INITIATIVE FOUND Yes
1,148,69584.027CFDASOUTHERN PLAINS ED COOP Yes Yes
44,82184.173CFDA23,11084.181CFDA
1,216,626
36,37710.558CFDASOUTHWEST MN OPPORTUNITY COUNCIL Yes
4,328,61210.553CFDASSD 1 MINNEAPOLIS Yes Yes Yes
12,368,52310.555CFDA
149
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
795,67910.559CFDA1,447,18410.558CFDA
13,51910.575CFDA720,23610.582CFDA573,71984.002CFDA
21,024,80984.010CFDA114,71284.013CFDA
8,901,27484.027CFDA373,45884.173CFDA258,07284.181CFDA558,34484.048CFDA
73,13584.196CFDA655,19184.287CFDA195,83484.323CFDA
1,061,56484.365CFDA3,313,17684.367CFDA2,957,79184.377CFDA
59,734,832
689,17984.027CFDASSD 6 SOUTH ST PAUL Yes Yes
20,84384.173CFDA19,84484.181CFDA
444,30584.010CFDA133,67784.367CFDA
11,60584.365CFDA14,70484.002CFDA
265,10610.553CFDA965,71610.555CFDA
74,59810.559CFDA2,639,577
1,761,39784.027CFDAST CROIX RIVER EDUCATION DISTRICT Yes Yes Yes
36,34984.173CFDA52,90284.181CFDA66,52384.048CFDA
1,917,171
8,437,23684.027CFDASW & WEST CENTRAL SERVICE COOP Yes Yes
287,64984.173CFDA228,18084.181CFDA
150
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
422,77884.048CFDA9,375,843
47,15684.412CFDATHINK SMALL Yes
91,84210.558CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
235,25710.558CFDATRI-VALLEY OPPORTUNITY COUNCIL INC Yes
262,59810.559CFDA973,68884.011CFDA
1,471,543
181,08910.553CFDATWIN CITIES INTERNATIONAL ELEMENTAR Yes
323,01010.555CFDA227,98984.010CFDA
67,32084.027CFDA53,68784.365CFDA11,74284.367CFDA
864,837
171,62310.555CFDAVOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
4,90445.310CFDAWASHINGTON COUNTY Yes Yes
5,00084.412CFDA9,904
1,157,27784.027CFDAWEST CENTRAL EDUCATION DISTRICT Yes Yes
42,06184.173CFDA15,71184.181CFDA
1,215,049
29,05610.558CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
151
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
141,44810.558CFDAWRIGHT COUNTY COMMUNITY ACTION Yes
345,17010.558CFDAYMCA OF THE GREATER TWIN CITIES Yes Yes
7,94110.556CFDA920,69284.287CFDA
1,273,803
1,983,43384.027CFDAZUMBRO EDUCATION DISTRICT Yes Yes
110,30484.173CFDA181,50884.181CFDA
3,00084.048CFDA2,278,245
113,95417.207CFDA
MN - DEPARTMENT OF EMPLOYMENT AND ECONOMIC DEVELOPMENTANOKA COUNTY Yes
149,21517.235CFDA143,02817.277CFDA356,14617.258CFDA287,06417.259CFDA278,60917.278CFDA
76,48184.126CFDA17096.001CFDA
1,404,667
283,22617.235CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
820,00017.258CFDACENTRAL MN JOBS AND TRAINING Yes
287,02517.278CFDA597,37517.259CFDA166,02617.207CFDA478,70317.277CFDA
2,349,129
133,77814.228CFDACITY OF AUSTIN Yes
152
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
7,86014.228CFDACITY OF BRAINERD Yes Yes
320,00014.228CFDACITY OF CLIMAX Yes Yes
365,23514.228CFDACITY OF CROSBY Yes Yes
29,21014.228CFDACITY OF CYRUS Yes Yes
107,67017.235CFDACITY OF DULUTH Yes
4,55817.267CFDA17,57217.277CFDA
229,95117.258CFDA297,66317.259CFDA
85,75717.278CFDA7,12466.458CFDA
10,00093.558CFDA760,295
20084.126CFDACITY OF EAST GRAND FORKS Yes
271,15114.228CFDACITY OF ELBOW LAKE Yes YesYes
34,47614.228CFDACITY OF FREEBORN Yes Yes
293,67514.228CFDACITY OF GRAND RAPIDS Yes
387,01514.228CFDACITY OF HALLOCK Yes Yes
153
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
121,78614.228CFDACITY OF HARMONY Yes Yes
214,44514.228CFDACITY OF HERMAN Yes YesYes
437,86014.228CFDACITY OF MANKATO Yes
954,40417.258CFDACITY OF MINNEAPOLIS Yes Yes
1,110,55217.259CFDA412,93217.278CFDA136,83117.277CFDA
26,44593.558CFDA2,641,164
78,09714.228CFDACITY OF MOOSE LAKE Yes Yes
165,47014.228CFDACITY OF MORA Yes
2,86214.228CFDACITY OF OSAKIS Yes Yes
359,41514.228CFDACITY OF RED WING Yes
479,64814.228CFDACITY OF VERNDALE Yes Yes
75,57514.228CFDACITY OF WARROAD Yes Yes
169,93214.228CFDACITY OF WORTHINGTON Yes
154
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
242,58614.228CFDACOOK COUNTY Yes Yes
196,78717.258CFDADAKOTA COUNTY Yes Yes
246,56717.259CFDA256,75917.278CFDA700,113
10584.126CFDAFREEBORN COUNTY Yes Yes
297,06810.561CFDAGOODWILL INDUSTRIES/EASTER SEALS Yes
320,85517.258CFDAHENNEPIN COUNTY Yes Yes
445,29117.259CFDA821,52717.278CFDA
1,587,673
18,10817.269CFDAHIRED Yes
132,31914.228CFDAHRA OF ST CLOUD Yes Yes
86,14517.235CFDAINTER-COUNTY COMMUNITY COUNCIL Yes
61,58884.126CFDAISD 2170 STAPLES - MOTLEY Yes Yes
11,32014.228CFDALAKE COUNTY Yes Yes Yes
1,29596.001CFDAMEEKER COUNTY Yes Yes
155
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
93,13384.132CFDAMETRO CENTER FOR INDEPENDENT LIVING Yes Yes
417,26184.169CFDA185,43593.369CFDA
28,16793.432CFDA723,996
77,94859.508CFDAMETROPOLITAN ECONOMIC DEVELOPMEN Yes Yes
909,71159.062CFDA987,659
426,32417.235CFDAMN VALLEY ACTION COUNCIL INC Yes
472,09317.258CFDARAMSEY COUNTY Yes Yes
652,95417.259CFDA76,92417.277CFDA
484,96217.278CFDA1,686,933
848,93917.278CFDARESOURCE INC Yes
18,89084.126CFDARURAL MN CEP INC Yes
17,94984.235CFDA45,10917.207CFDA
130,47117.235CFDA1,392,16017.258CFDA1,122,62517.259CFDA
262,37417.278CFDA472,27917.267CFDA370,48817.277CFDA
27,02893.558CFDA3,859,373
39,53017.235CFDASCOTT COUNTY Yes
156
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
553,65614.228CFDASE MN MULTI COUNTY HRA Yes
239,60317.235CFDASOUTHWEST MN OPPORTUNITY COUNCIL Yes
560,55314.228CFDASTEVENS COUNTY ECONOMIC IMPROVEME Yes Yes
50,80093.558CFDATWIN CITY TREE TRUST Yes
65,27917.235CFDAWASHINGTON COUNTY Yes Yes
172,99117.258CFDA156,24517.259CFDA156,82017.277CFDA203,95617.278CFDA755,291
6,141,66666.458CFDAWESTERN LAKE SUPERIOR SANITARY DIST Yes Yes
52,18893.624CFDA
MN - DEPARTMENT OF HEALTHALLINA HEALTH SYSTEM Yes
10,00093.558CFDAAMHERST H. WILDER FOUNDATION Yes Yes
18,77093.283CFDA28,770
1,151,90110.557CFDAANOKA COUNTY Yes
259,89293.069CFDA3,57093.074CFDA3,37593.251CFDA8,45093.268CFDA2,32593.314CFDA
440,36793.505CFDA7,75093.539CFDA
157
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
191,52193.558CFDA299,64693.994CFDA
2,368,797
89693.757CFDAARROWHEAD REG DEVELOP COMM Yes
253,90210.557CFDABENTON COUNTY Yes Yes
1,93384.181CFDA34,77093.069CFDA
87593.251CFDA30093.268CFDA
43,82293.558CFDA40,84293.994CFDA
376,444
278,42210.557CFDABLUE EARTH COUNTY Yes Yes
40,14093.069CFDA77593.251CFDA
21,15093.268CFDA78,18893.558CFDA64,40193.994CFDA
483,076
910,30910.557CFDACARLTON COOK LAKE ST LOUIS CO HL BD Yes Yes
7,73284.181CFDA159,36893.069CFDA
4,25093.251CFDA80093.268CFDA45093.314CFDA
345,49193.505CFDA458,18193.558CFDA678,33693.757CFDA364,79293.994CFDA
2,929,709
1,93384.181CFDACARVER COUNTY Yes Yes
85,65693.069CFDA2,12593.251CFDA4,00093.268CFDA1,75093.539CFDA
158
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
20,92993.558CFDA57,96493.994CFDA
174,357
211,75310.557CFDACASS COUNTY Yes
1,45084.181CFDA33,67193.069CFDA
87593.251CFDA81,62193.505CFDA15,93493.558CFDA38,44693.994CFDA
383,750
601,86793.889CFDACENTRACARE HLTH SYS/ST CLOUD HOSPIT Yes
77,49793.817CFDA29,39593.236CFDA51,87593.301CFDA
760,634
396,35010.565CFDACHANNEL ONE, INC. Yes
22,96393.940CFDACHILDREN'S HEALTH CARE Yes
60,40093.994CFDA15810.557CFDA
83,521
173,04210.557CFDACHISAGO COUNTY Yes Yes
2,41684.181CFDA86,26693.069CFDA
2,30993.074CFDA1,20093.251CFDA2,40093.268CFDA
7593.314CFDA45,39493.558CFDA45,83593.994CFDA
358,937
197,14093.069CFDACITY OF BLOOMINGTON Yes
162,06593.994CFDA
159
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
139,86493.558CFDA4,07593.268CFDA6,02093.539CFDA
37593.251CFDA235,10393.505CFDA
60,08193.919CFDA2,568,19910.557CFDA
1,19910.572CFDA3,374,121
1,77793.778CFDACITY OF GRACEVILLE Yes Yes
320,26993.069CFDACITY OF MINNEAPOLIS Yes Yes
1,481,77393.505CFDA882,92393.558CFDA
16,30093.753CFDA811,76493.757CFDA952,45693.994CFDA
4,465,485
51,52893.069CFDACITY OF RICHFIELD Yes
5,00066.472CFDACOOK COUNTY Yes Yes
354,67710.557CFDACOUNTRYSIDE PUBLIC HEALTH SERVICE Yes Yes Yes
9,66484.181CFDA120,71693.069CFDA
40093.251CFDA82,00593.268CFDA88,29493.558CFDA81,02693.994CFDA
736,782
355,46210.557CFDACROW WING COUNTY Yes
33,49693.069CFDA22593.251CFDA
1,60093.268CFDA
160
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
15093.314CFDA70,77193.558CFDA70,23093.994CFDA
531,934
1,240,16310.557CFDADAKOTA COUNTY Yes Yes
307,27093.069CFDA3,02593.074CFDA9,27593.251CFDA
16,82093.268CFDA37593.314CFDA
369,36493.505CFDA9,52593.539CFDA
325,35693.558CFDA303,23093.994CFDA
2,584,403
100,65210.557CFDADES MOINES VALLEY HEALTH & HUMAN SE Yes Yes
3,86684.181CFDA40,67993.069CFDA93,26393.624CFDA
393,21793.757CFDA36,91593.994CFDA
668,592
1,033,08693.817CFDAFAIRVIEW HEALTH SERVICES Yes Yes
248,20510.557CFDAFREEBORN COUNTY Yes Yes
49,00393.069CFDA45093.251CFDA
3,08593.268CFDA33,19993.558CFDA
4,31993.791CFDA41,25893.994CFDA
379,519
181,17410.557CFDAGOODHUE COUNTY Yes Yes
2,41684.181CFDA31,92593.069CFDA
40093.251CFDA
161
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
45,26793.558CFDA44,23493.994CFDA
305,416
66,06810.557CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
136,04993.558CFDA202,117
5,85910.558CFDAGRAND PORTAGE RESERVATION Yes
6,27110.557CFDA5,82893.069CFDA
27,38093.558CFDA45,338
123,43293.991CFDAGREATER MPLS COUNCIL OF CHURCHES Yes YesYes
45,76693.393CFDAHEALTH PARTNERS INSTITUTE Yes
306,03693.757CFDA83,18893.283CFDA
320,32266.469CFDA755,312
4,559,26810.557CFDAHENNEPIN COUNTY Yes Yes
587,76593.069CFDA27,50093.110CFDA19,88393.116CFDA
237,74593.235CFDA40,67593.251CFDA
337,59993.268CFDA1,80093.283CFDA
323,26593.505CFDA3,30093.609CFDA
334,99993.624CFDA1,049,69293.889CFDA
94,32093.919CFDA509,47193.940CFDA
33,14393.977CFDA638,72593.994CFDA
162
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,234,33393.558CFDA10,033,483
323,18610.557CFDAHORIZON PUBLIC HEALTH Yes Yes
9,66584.181CFDA88,39993.069CFDA27,50093.110CFDA
1,20093.251CFDA4,70093.268CFDA
22593.314CFDA50093.539CFDA
114,82093.558CFDA92,57793.994CFDA
662,772
94,52310.557CFDAHOUSTON COUNTY Yes Yes
1,93384.181CFDA30,16093.069CFDA
20093.251CFDA20093.268CFDA
33,32693.558CFDA25,77293.994CFDA
186,114
169,60610.557CFDAHUMAN SERV OF FARIBAULT & MARTIN CO Yes Yes
46,49493.069CFDA1,40093.251CFDA1,25193.268CFDA
22593.314CFDA50,67693.558CFDA
2,79093.753CFDA49,68593.994CFDA
322,127
149,99210.557CFDAISANTI COUNTY Yes Yes
1,93384.181CFDA44,87593.069CFDA
40093.268CFDA45093.314CFDA
60,30793.558CFDA
163
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
35,32193.994CFDA293,278
1,93384.181CFDAKANABEC COUNTY Yes Yes
260,24310.557CFDAKANABEC PINE CHS Yes Yes
1,93384.181CFDA58,97393.069CFDA
40093.268CFDA510,82093.505CFDA
68,29593.558CFDA63,65493.994CFDA
964,318
1,80093.268CFDAKANDIYOHI COUNTY Yes Yes
511,33693.624CFDALUTHERAN SOCIAL SERVICE OF MN Yes
98,73593.991CFDA610,071
203,32293.624CFDAMAYO CLINIC Yes Yes
55,02293.817CFDA338,53893.889CFDA
26,95593.301CFDA46,19093.817CFDA
270,64293.889CFDA940,669
8,98593.301CFDAMEEKER COUNTY Yes Yes
4,99993.314CFDA61293.752CFDA
14,596
484,96910.557CFDAMEEKER-MCLEOD-SIBLEY CHS Yes Yes
5,79984.181CFDA66,51393.069CFDA
40093.251CFDA2,50093.268CFDA
164
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
13,86993.505CFDA118,23793.558CFDA
92,84393.994CFDA785,130
40,75310.557CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
91,46810.557CFDAMILLE LACS COUNTY Yes Yes
1,45084.181CFDA50,98893.069CFDA
1,10093.251CFDA15093.314CFDA
221,24893.505CFDA36,64493.558CFDA34,82393.994CFDA
437,871
721,32766.468CFDAMN RURAL WATER ASSOCIATION Yes
247,41810.557CFDAMORRISON COUNTY Yes Yes
1,45084.181CFDA29,28693.069CFDA
36393.074CFDA7593.314CFDA
4,05393.505CFDA31,79993.558CFDA44,46393.994CFDA
358,907
237,26210.557CFDAMOWER COUNTY Yes Yes
1,93384.181CFDA45,11093.069CFDA
2,95093.268CFDA164,25793.505CFDA
50,81493.558CFDA47,35893.994CFDA
549,684
165
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
83,80593.241CFDANATIONAL RURAL HEALTH RESOURCE CTR Yes Yes
168,03193.558CFDANEIGHBORHOOD HEALTHSOURCE Yes Yes
180,03710.557CFDANOBLES COUNTY Yes Yes
96784.181CFDA28,66993.069CFDA
1,67593.251CFDA5,15093.268CFDA
22593.314CFDA10,14793.558CFDA
1,12093.959CFDA21,66793.994CFDA
249,657
1,60093.268CFDANORMAN COUNTY Yes Yes
370,99910.557CFDANORTH COUNTRY CHS Yes
7,73284.181CFDA66,80993.069CFDA
2,52593.251CFDA2,10093.268CFDA
396,65793.505CFDA86,73893.558CFDA
197,52093.624CFDA104,08693.994CFDA
1,235,166
522,79710.565CFDANORTH COUNTY FOOD BANK, INC Yes Yes Yes
1,457,39793.568CFDANORTHWEST COMMUNITY ACTION INC Yes
889,91410.557CFDAOLMSTED COUNTY Yes
1,93384.181CFDA
166
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
92,62093.069CFDA2,27593.251CFDA
13,15093.268CFDA45093.314CFDA
151,44093.558CFDA141,14393.994CFDA
1,292,925
23,65293.110CFDAPACER CENTER, INC Yes
805,33910.557CFDAPARTNERSHIP 4 HEALTH COMMUNITY HEA Yes
5,79984.181CFDA134,02093.069CFDA
4,84193.074CFDA1,50093.251CFDA8,15093.268CFDA
15093.314CFDA399,73493.505CFDA
56093.539CFDA106,47593.558CFDA145,10493.624CFDA403,62693.757CFDA196,98593.994CFDA
2,212,283
3,336,13710.557CFDARAMSEY COUNTY Yes Yes
487,30493.069CFDA11,33493.074CFDA11,00093.116CFDA
250,22493.235CFDA10,70093.251CFDA
197,30493.268CFDA1,716,38893.505CFDA
771,03393.558CFDA15,00093.753CFDA
1,46293.919CFDA81,20893.940CFDA
1,605,21093.994CFDA8,494,304
167
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
351,91910.557CFDARICE COUNTY Yes Yes
1,93384.181CFDA45,90993.069CFDA
40093.251CFDA44093.268CFDA
7593.314CFDA1,80093.539CFDA
50,86493.558CFDA58,78193.994CFDA
512,121
36,11566.469CFDASAWTOOTH MOUNTAIN CLINIC, INC Yes Yes
2,328,99610.557CFDASCOTT CARVER DAKOTA CAP AGENCY INC Yes
1,93384.181CFDASCOTT COUNTY Yes
147,59493.069CFDA80093.251CFDA
6,24093.268CFDA82593.283CFDA
76,56693.558CFDA87,31393.994CFDA
321,271
553,53310.565CFDASECOND HARVEST HEARTLAND Yes Yes Yes
638,46110.565CFDASECOND HARVEST NORTHERN LAKES FOO Yes
398,92210.557CFDASHERBURNE COUNTY Yes
1,45084.181CFDA66,87793.069CFDA
1,35093.251CFDA1,92093.268CFDA
37593.314CFDA32593.539CFDA
168
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
50,99993.558CFDA57,05093.994CFDA
579,268
28,92793.558CFDASOUTHSIDE COMMUNITY HEALTH SERVICE Yes Yes
545,06310.557CFDASOUTHWEST HEALTH & HUMAN SERVICES Yes Yes
14,49884.181CFDA97,54393.069CFDA
40093.251CFDA8,75493.268CFDA
15093.283CFDA147,57993.558CFDA110,95893.994CFDA924,945
186,48093.558CFDASOUTHWEST MN OPPORTUNITY COUNCIL Yes
749,28010.557CFDASTEARNS COUNTY Yes Yes
111,49593.069CFDA2,55093.251CFDA
58,35693.268CFDA45093.314CFDA
712,67693.505CFDA3,05593.539CFDA
86,80393.558CFDA145,03993.994CFDA
1,869,704
183,45610.557CFDASTEELE COUNTY Yes Yes
45093.539CFDA183,906
76,13410.557CFDAWABASHA COUNTY Yes Yes
1,93384.181CFDA42,29493.069CFDA
1,60593.074CFDA40093.251CFDA
169
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
80093.268CFDA7593.314CFDA
23,74493.558CFDA25,97693.994CFDA
172,961
534,42410.557CFDAWASHINGTON COUNTY Yes Yes
2,41684.181CFDA177,42293.069CFDA
39,16793.110CFDA2,10093.251CFDA
10,87593.268CFDA82593.314CFDA
352,74493.505CFDA3,95593.539CFDA
182,52093.558CFDA170,11093.994CFDA
1,476,558
100,47510.557CFDAWATONWAN COUNTY Yes Yes
16,23593.069CFDA10,09693.558CFDA19,91793.994CFDA
146,723
37,20084.412CFDAWEST CENTRAL INITIATIVE Yes
82,82793.919CFDAWEST SIDE COMMUNITY HEALTH SERVICE Yes Yes
200,62693.558CFDA9,17693.977CFDA
292,629
145,92110.557CFDAWINONA COUNTY Yes Yes
1,93384.181CFDA63,46893.069CFDA49,90293.558CFDA49,85993.994CFDA
311,083
170
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,93384.181CFDAWRIGHT COUNTY Yes Yes
108,09593.069CFDA6,32893.074CFDA4,35093.251CFDA3,40093.268CFDA
54,41193.558CFDA58,69393.994CFDA
237,210
335,38710.557CFDAWRIGHT COUNTY COMMUNITY ACTION Yes
160,47693.575CFDA
MN - DEPARTMENT OF HUMAN SERVICES360 COMMUNITIES Yes
159,56610.561CFDAAITKIN COUNTY Yes Yes
4,62793.556CFDA168,70793.558CFDA387,84593.563CFDA
16093.566CFDA5,70193.575CFDA
49193.590CFDA2,53193.645CFDA
57,70593.658CFDA114,82093.667CFDA
1,93493.674CFDA740,97593.778CFDA
1,645,062
75,50710.561CFDAAMHERST H. WILDER FOUNDATION Yes Yes
8,39814.238CFDA17,10893.051CFDA85,49293.829CFDA
124,62593.958CFDA144,99293.600CFDA456,122
2,642,30210.561CFDAANOKA COUNTY Yes
14,45693.150CFDA
171
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
17,01093.525CFDA118,53293.556CFDA
3,918,81693.558CFDA6,384,03493.563CFDA
375,18293.575CFDA123,39593.590CFDA
30,51993.645CFDA921,15993.658CFDA
1,420,75493.667CFDA12,73693.674CFDA
1,66893.767CFDA8,820,72693.778CFDA
1,76093.959CFDA24,803,049
346,12393.569CFDAANOKA COUNTY COMM ACTION PROG INC Yes
364,84193.575CFDA710,964
394,90093.566CFDAARRIVE MINISTRIES Yes Yes
209,81310.561CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
100,74314.231CFDA169,70093.569CFDA245,00093.674CFDA725,256
561,08593.044CFDAARROWHEAD REG DEVELOP COMM Yes
799,55793.045CFDA190,44793.053CFDA
26,37593.043CFDA7,41893.048CFDA
172,64193.052CFDA16,52593.071CFDA21,08793.324CFDA
8,85093.761CFDA38,83693.763CFDA
142,74893.778CFDA4,91593.779CFDA
1,990,484
172
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
289,81510.561CFDABECKER COUNTY Yes Yes
75,33793.556CFDA257,22693.558CFDA
1,002,47993.563CFDA27093.566CFDA
10,84393.575CFDA8,08893.590CFDA6,08093.645CFDA
449,77193.658CFDA306,07493.667CFDA
9,79893.674CFDA1,304,72993.778CFDA
10,92393.958CFDA3,731,433
464,79910.561CFDABELTRAMI COUNTY Yes Yes Yes
32,36293.556CFDA1,472,81493.558CFDA
853,38093.563CFDA45993.566CFDA
21,63893.575CFDA15,78793.590CFDA
6,97893.645CFDA1,991,61393.658CFDA
286,37193.667CFDA5,52993.674CFDA
2,073,09193.778CFDA7,224,821
291,13810.561CFDABENTON COUNTY Yes Yes
8,14093.556CFDA512,57093.558CFDA866,37693.563CFDA
27393.566CFDA27,73393.575CFDA
6,25993.590CFDA4,78093.645CFDA
283,18893.658CFDA249,82393.667CFDA
2,46293.674CFDA1,135,59293.778CFDA
173
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
64093.959CFDA3,388,974
17,83710.561CFDABI-COUNTY COMM ACTION COUNCIL Yes YesYes
276,63393.569CFDA294,470
535,03110.561CFDABLUE EARTH COUNTY Yes Yes
8,85493.556CFDA643,80193.558CFDA
1,009,02393.563CFDA47893.566CFDA
36,38893.575CFDA14,65693.590CFDA
5,32993.645CFDA357,06093.658CFDA344,08693.667CFDA
2,95793.674CFDA2,027,76693.778CFDA4,985,429
1,544,95793.778CFDABRIGHTER DAY RESIDENCE, INC. Yes
204,11110.561CFDABROWN COUNTY Yes Yes
63,29293.556CFDA194,03393.558CFDA494,29093.563CFDA
17093.566CFDA11,65193.575CFDA13,96693.590CFDA
4,18293.645CFDA209,62393.658CFDA159,03893.667CFDA
2,66693.674CFDA1,015,42993.778CFDA2,372,451
57,93110.561CFDACAP OF SUBURBAN HENNEPIN Yes Yes
174
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,553,15193.569CFDA2,611,082
44,95310.580CFDACAP RAMSEY & WASHINGTON COUNTIES Yes
1,284,10593.569CFDA1,329,058
131,17393.959CFDACARLTON COOK LAKE ST LOUIS CO HL BD Yes Yes
468,86810.561CFDACARLTON COUNTY Yes Yes
13,36693.090CFDA7,19593.556CFDA
354,80693.558CFDA1,061,65093.563CFDA
47893.566CFDA11,20193.575CFDA19,77493.590CFDA13,82593.645CFDA
303,85193.658CFDA58,89093.659CFDA
280,38993.667CFDA1,60793.674CFDA
1,822,15193.778CFDA4,418,051
449,50610.561CFDACARVER COUNTY Yes Yes
16,20593.556CFDA343,88593.558CFDA
1,129,68693.563CFDA41693.566CFDA
50,73793.575CFDA24,29193.590CFDA
9,33093.645CFDA416,37493.658CFDA341,71993.667CFDA
2,748,96593.778CFDA5,531,114
312,50210.561CFDACASS COUNTY Yes
8,54093.556CFDA
175
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
466,68593.558CFDA710,08593.563CFDA
28693.566CFDA9,13093.575CFDA8,99593.590CFDA4,83293.645CFDA
311,99293.658CFDA231,10893.667CFDA
1,94493.674CFDA1,161,46293.778CFDA
39693.958CFDA1,16093.959CFDA
3,229,117
74,03793.566CFDACATHOLIC CHARITIES OF THE ARCHDIOCES Yes
214,24710.561CFDA50,00014.231CFDA
338,284
204,13193.959CFDACenter City Housing Corp. Yes
745,24093.959CFDACENTRACARE HLTH SYS/ST CLOUD HOSPIT Yes
9,54093.241CFDA98,75093.243CFDA30,35010.561CFDA
883,880
870,61993.044CFDACENTRAL MN COUNCIL ON AGING Yes Yes Yes
1,122,02393.045CFDA283,32393.053CFDA205,88593.052CFDA
53,82193.043CFDA7,90993.048CFDA
32,71493.324CFDA26,99993.071CFDA
8,02793.761CFDA200,94493.778CFDA
2,812,264
176
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
53,39093.597CFDACENTRAL MN LEGAL SERVICES Yes Yes
2,584,08193.575CFDACHILD CARE AWARE OF MINNESOTA Yes
1,164,89284.412CFDA3,748,973
186,11493.596CFDACHILD CARE CHOICES INC Yes Yes
170,87010.558CFDACHILD CARE RESOURCE AND REFERRAL, IN Yes
1,694,14893.575CFDA322,53893.596CFDA
2,187,556
194,68810.561CFDACHIPPEWA COUNTY Yes Yes
1,00893.556CFDA93,56693.558CFDA
315,64393.563CFDA13693.566CFDA
1,87593.575CFDA1,53093.590CFDA1,49593.645CFDA
108,20693.658CFDA89,01193.667CFDA
569,65593.778CFDA1,376,813
358,77210.561CFDACHISAGO COUNTY Yes Yes
9,14493.556CFDA334,13393.558CFDA746,67293.563CFDA
33893.566CFDA14,00393.575CFDA21,36493.590CFDA
1,42793.645CFDA326,51893.658CFDA260,23193.667CFDA
84893.669CFDA4,02193.674CFDA
177
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,293,28393.778CFDA3,370,754
1,48093.959CFDACITY OF MANKATO Yes
2,16093.959CFDACITY OF ST CLOUD Yes
473,85910.561CFDACLAY COUNTY Yes Yes
46,95093.150CFDA14,86893.556CFDA
762,71693.558CFDA1,115,65793.563CFDA
43193.566CFDA28,90793.575CFDA10,51193.590CFDA
8,26493.645CFDA1,007,62193.658CFDA
411,75893.667CFDA9,78293.674CFDA
1,941,00193.778CFDA3,17393.958CFDA
5,835,498
150,12593.959CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
37,06793.958CFDA173,88293.953CFDA361,074
75,62810.561CFDACOOK COUNTY Yes Yes
1,31093.556CFDA33,10793.558CFDA96,96893.563CFDA
6893.566CFDA89793.575CFDA
2,02293.590CFDA77693.645CFDA
64,41893.658CFDA35,96093.667CFDA
178
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
308,94493.778CFDA620,098
561,56210.561CFDACROW WING COUNTY Yes
21,28793.150CFDA15,08193.556CFDA
622,23293.558CFDA1,040,82993.563CFDA
51293.566CFDA46,66993.575CFDA15,80193.590CFDA
7,82293.645CFDA493,36493.658CFDA353,11293.667CFDA
10,46293.674CFDA2,310,50793.778CFDA5,499,240
1,743,26010.561CFDADAKOTA COUNTY Yes Yes
693,23614.231CFDA65,95393.090CFDA26,12493.150CFDA
116,05193.556CFDA2,587,02993.558CFDA7,266,26993.563CFDA
502,70693.575CFDA127,98793.590CFDA
47,30693.645CFDA1,457,51293.658CFDA
420,43493.659CFDA1,458,99193.667CFDA
61,64693.674CFDA9,226,85193.778CFDA
78,83993.791CFDA6,17393.958CFDA
25,886,367
163,99510.561CFDADES MOINES VALLEY HEALTH & HUMAN SE Yes Yes
4,94793.556CFDA83,66393.558CFDA
294,39493.563CFDA15793.566CFDA
179
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
5,27793.575CFDA6,23693.590CFDA3,05593.645CFDA
112,98593.658CFDA195,48393.667CFDA
8,73693.674CFDA848,88993.778CFDA
48093.959CFDA1,728,297
303,18710.561CFDADOUGLAS COUNTY Yes Yes
10,27893.556CFDA259,94893.558CFDA647,37493.563CFDA
26893.566CFDA13,89993.575CFDA
3,00893.590CFDA5,62493.645CFDA
198,42393.658CFDA180,94193.667CFDA
8,38593.674CFDA1,067,20993.778CFDA2,698,544
74,17193.092CFDAEVERGREEN YOUTH & FAMILY SERVICE, IN Yes
133,55893.674CFDA207,729
328,97593.953CFDAFAMILY PARTNERSHIP Yes
173,31093.959CFDA95,60410.558CFDA27,43793.917CFDA
625,326
241,03310.561CFDAFREEBORN COUNTY Yes Yes
10,63993.556CFDA403,90393.558CFDA527,79593.563CFDA
57493.566CFDA10,63793.575CFDA14,51393.590CFDA
180
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
5,96093.645CFDA232,89193.658CFDA198,25293.667CFDA
3,96293.674CFDA1,212,08993.778CFDA
52596.001CFDA2,862,773
377,65710.561CFDAGOODHUE COUNTY Yes Yes
8,28593.556CFDA255,89593.558CFDA
1,033,44893.563CFDA38493.565CFDA
16,88893.575CFDA12,98493.590CFDA
5,73493.645CFDA274,25993.658CFDA202,46693.667CFDA
5,85393.674CFDA67293.767CFDA
1,366,26793.778CFDA3,560,792
87393.674CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
5,72393.069CFDA229,69493.958CFDA131,08393.959CFDA
68,26693.569CFDA435,639
15,93293.569CFDAGRAND PORTAGE RESERVATION Yes
130,08993.958CFDA146,021
77,77610.561CFDAGRANT COUNTY Yes Yes
3,04893.556CFDA60,41493.558CFDA
152,69193.563CFDA10093.566CFDA
1,75293.575CFDA4,36293.590CFDA
181
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,51993.645CFDA59,52393.658CFDA68,55093.667CFDA
97993.674CFDA314,62793.778CFDA
5,03593.958CFDA750,376
145,35093.959CFDAGREATER MPLS COUNCIL OF CHURCHES Yes YesYes
140,43493.674CFDA285,784
406,96993.536CFDAHEALTH PARTNERS INSTITUTE Yes
61,33610.580CFDAHEARTLAND COMMUNITY ACTION AGCY Yes
49,97614.231CFDA14,97093.525CFDA
142,00693.569CFDA97,60693.575CFDA27,56093.778CFDA
393,454
15,196,25410.561CFDAHENNEPIN COUNTY Yes Yes
51,57693.051CFDA55,79793.090CFDA
217,11193.150CFDA694,52693.556CFDA
23,300,07393.563CFDA2,913,61893.575CFDA
247,91193.590CFDA185,65693.645CFDA
12,044,77093.658CFDA498,02093.659CFDA
6,977,49393.667CFDA1,94593.669CFDA
133,71093.674CFDA454,75093.719CFDA
82493.767CFDA53,822,54493.778CFDA
1,769,69293.917CFDA
182
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
690,00093.958CFDA21,195,45693.558CFDA
140,451,726
187,72293.558CFDAHIRED Yes
260,67210.561CFDA448,394
53,26993.566CFDAHMONG AMERICAN PARTNERSHIP Yes
329,52193.570CFDA185,22493.584CFDA568,014
657,14893.778CFDAHORIZON PUBLIC HEALTH Yes Yes
39,93893.959CFDA697,086
141,93010.561CFDAHOUSTON COUNTY Yes Yes
2,13293.556CFDA125,07093.558CFDA318,26193.563CFDA
13493.566CFDA3,97593.575CFDA3,59593.590CFDA1,15793.645CFDA
143,53993.658CFDA90,56993.667CFDA
3,06593.674CFDA516,96193.778CFDA
2,27293.958CFDA1,352,660
175,59810.561CFDAHUBBARD COUNTY Yes Yes
10,99293.556CFDA170,06393.558CFDA278,34493.563CFDA
16793.566CFDA7,91893.590CFDA
12,12093.596CFDA5,96693.645CFDA
304,79193.658CFDA
183
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
136,88893.667CFDA4,12193.674CFDA
766,08593.778CFDA1,873,053
291,42810.561CFDAHUMAN SERV OF FARIBAULT & MARTIN CO Yes Yes
14,98993.556CFDA324,74593.558CFDA785,41093.563CFDA
22693.566CFDA15,35693.575CFDA16,79193.590CFDA
8,13593.645CFDA415,84493.658CFDA280,45193.667CFDA
6,48393.674CFDA1,382,45793.778CFDA3,542,315
156,85310.561CFDAHUNGER SOLUTIONS MINNESOTA Yes
904,33710.568CFDA1,061,190
75,00193.958CFDAINDIAN HEALTH BOARD OF MINNEAPOLIS, I Yes
23,73614.231CFDAINTER-COUNTY COMMUNITY COUNCIL Yes
34,94410.561CFDA76,80893.569CFDA
8293.525CFDA135,570
357,39893.566CFDAINTERNATIONAL INSTITUTE-MINNESOTA Yes
258,93810.561CFDAISANTI COUNTY Yes Yes
7,79493.556CFDA354,92193.558CFDA966,21293.563CFDA
22593.566CFDA
184
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
20,53193.575CFDA5,76593.590CFDA4,55693.645CFDA
267,55293.658CFDA191,01293.667CFDA
3,96493.674CFDA1,058,16793.778CFDA3,139,637
55,14593.778CFDAISD 0001 AITKIN Yes
17,72193.558CFDAISD 0077 MANKATO Yes
270,87693.778CFDAISD 0094 CLOQUET Yes
189,20093.778CFDAISD 0316 GREENWAY (COLERAINE) Yes Yes
209,64893.959CFDAISD 0318 GRAND RAPIDS Yes Yes
481,22593.778CFDA690,873
160,07693.959CFDAISD 0361 INTERNATIONAL FALLS Yes Yes
126,83293.778CFDAISD 0381 LAKE SUPERIOR (TWO HARBORS) Yes Yes
114,36093.276CFDAISD 0482 LITTLE FALLS Yes Yes
40,39193.566CFDAISD 0518 WORTHINGTON Yes Yes
185
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
20,47593.243CFDAISD 0659 NORTHFIELD Yes
184,74193.778CFDAISD 0700 HERMANTOWN Yes
117,78593.778CFDAISD 0704 PROCTOR Yes Yes
635,72093.778CFDAISD 0709 DULUTH Yes
189,38193.959CFDAISD 0912 MILACA Yes Yes
134,90093.778CFDAISD 2711 MESABI EAST (AURORA) Yes Yes
413,45910.561CFDAITASCA COUNTY Yes Yes
23,60793.556CFDA588,31593.558CFDA
1,171,25893.563CFDA38093.566CFDA
8,76593.575CFDA13,64793.590CFDA
6,07493.645CFDA333,58293.658CFDA279,92693.667CFDA
11,73193.674CFDA1,677,66293.778CFDA
90,25893.959CFDA4,618,664
149,07710.561CFDAKANABEC COUNTY Yes Yes
3,90993.556CFDA177,46593.558CFDA352,41893.563CFDA
13293.566CFDA4,47393.575CFDA
186
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
3,55393.590CFDA2,24293.645CFDA
218,89593.658CFDA113,52693.667CFDA
4,38693.674CFDA681,98593.778CFDA
36,53593.959CFDA1,748,596
136,73493.778CFDAKANABEC PINE CHS Yes Yes
292,92210.561CFDAKANDIYOHI COUNTY Yes Yes
9,89993.556CFDA654,24493.558CFDA825,99693.563CFDA
24093.566CFDA18,36693.575CFDA10,24193.590CFDA
8,34193.645CFDA261,40593.658CFDA311,28793.667CFDA
9,22593.674CFDA1,272,51093.778CFDA3,674,676
20,51814.231CFDAKOOTASCA COMM ACTION INC Yes
88,70893.569CFDA109,226
66,95310.561CFDALAC QUI PARLE COUNTY Yes Yes
1,26693.556CFDA37,20893.558CFDA82,80793.563CFDA
6393.566CFDA1,04593.575CFDA
35093.645CFDA58,85593.658CFDA65,97793.667CFDA
39093.674CFDA
187
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
302,59493.778CFDA617,508
99,52810.561CFDALAKE COUNTY Yes Yes
2,79493.556CFDA50,74693.558CFDA
251,05493.563CFDA9293.566CFDA
2,34393.575CFDA4,92893.590CFDA1,67093.645CFDA
74,86793.658CFDA80,81793.667CFDA
1,15793.674CFDA436,08793.778CFDA
1,006,083
48,43210.561CFDALAKE OF THE WOODS COUNTY Yes Yes
1,01193.556CFDA30,47193.558CFDA72,60593.563CFDA
4793.566CFDA2,13893.590CFDA
66793.596CFDA87093.645CFDA
19,92093.658CFDA32,18493.667CFDA
47893.674CFDA212,58293.778CFDA114,39893.959CFDA535,803
283,48393.569CFDALAKES & PINES COMM ACT COUNCIL Yes
122,00110.561CFDALAKES & PRAIRIES COMM ACT PRTNRSHP Yes Yes
114,59214.231CFDA133,81684.412CFDA120,15193.569CFDA699,68193.575CFDA
1,190,241
188
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
207,52610.561CFDALE SUEUR COUNTY Yes Yes
5,34993.556CFDA263,17293.558CFDA465,42293.563CFDA
21693.566CFDA9,23793.575CFDA5,81293.590CFDA3,11993.645CFDA
124,80193.658CFDA153,09693.667CFDA
3,93493.674CFDA921,34293.778CFDA
2,163,026
365,55193.566CFDALIFETRACK RESOURCES Yes Yes
75,92010.561CFDALUTHERAN SOCIAL SERVICE OF MN Yes
20,92714.231CFDA441,72093.566CFDA446,68193.599CFDA637,01793.659CFDA654,39693.674CFDA
2,276,661
127,85810.561CFDAMAHNOMEN COUNTY Yes Yes
1,40493.556CFDA116,88793.558CFDA120,58193.563CFDA
11593.566CFDA1,24993.575CFDA
5593.590CFDA73393.645CFDA
117,34693.658CFDA63,14993.667CFDA
62393.674CFDA392,94893.778CFDA
10,62097.042CFDA953,568
189
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
27,61610.561CFDAMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
141,06814.231CFDA180,09193.569CFDA250,19393.575CFDA598,968
143,94210.561CFDAMARSHALL COUNTY Yes Yes
11193.566CFDA4,32393.590CFDA
75,72493.667CFDA2,55593.674CFDA3,80293.556CFDA
87,69493.558CFDA213,53593.563CFDA
36,43193.658CFDA484,56993.778CFDA
69193.575CFDA1,053,377
303,93610.561CFDAMC LEOD COUNTY Yes Yes
12,68493.566CFDA176,94093.558CFDA492,54293.563CFDA
17593.566CFDA8,86993.575CFDA
11,88893.590CFDA7,41993.645CFDA
282,20493.658CFDA192,14693.667CFDA
1,38893.674CFDA1,147,86793.778CFDA
5,67893.958CFDA2,643,736
175,08710.561CFDAMEEKER COUNTY Yes Yes
4,56093.556CFDA181,73593.558CFDA327,98093.563CFDA
17793.566CFDA4,67893.575CFDA
82393.590CFDA
190
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,67593.645CFDA115,43393.658CFDA114,44293.667CFDA
2,60093.674CFDA668,15893.778CFDA122,03593.959CFDA
1,719,383
80,67693.959CFDAMEEKER-MCLEOD-SIBLEY CHS Yes
3,132,35993.044CFDAMETRO AREA AGENCY ON AGING Yes
2,838,95293.045CFDA465,34693.053CFDA136,10993.043CFDA
7,14393.051CFDA995,77793.052CFDA150,00093.791CFDA
50,40993.761CFDA952,68993.778CFDA101,01593.324CFDA
57,67093.763CFDA62,98893.071CFDA
8,950,457
953,90893.778CFDAMETRO CENTER FOR INDEPENDENT LIVING Yes Yes
182,59293.566CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
184,06310.561CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
8,63193.069CFDA31,51993.558CFDA
3,089,77793.778CFDA31,33093.569CFDA12,74493.674CFDA
168,15293.958CFDA3,526,216
191
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
197,31810.561CFDAMILLE LACS COUNTY Yes Yes
7,11193.556CFDA365,84293.558CFDA558,66293.563CFDA
19293.566CFDA12,10893.575CFDA16,09093.590CFDA
2,74693.645CFDA405,06193.658CFDA191,38893.667CFDA
6,00493.674CFDA878,04593.778CFDA
2,640,567
429,61693.566CFDAMINNESOTA COUNCIL OF CHURCHES Yes Yes
596,63110.561CFDAMINNESOTA PRAIRIE COUNTY ALLIANCE Yes Yes
17,98593.556CFDA767,18393.558CFDA
1,440,40093.563CFDA69093.566CFDA
53,75393.575CFDA34,47793.590CFDA
9,76293.645CFDA513,95093.658CFDA414,66593.667CFDA
12,79493.674CFDA2,122,71093.778CFDA
24,07493.958CFDA6,009,074
287,71793.917CFDAMN AIDS PROJECT Yes
21,37593.575CFDAMN LICENSED FAMILY CHILD CARE ASSN, I Yes
837,74393.044CFDAMN RIVER AREA AGENCY ON AGING Yes
1,143,39193.045CFDA
192
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
334,21893.053CFDA48,47093.043CFDA
257,90393.048CFDA312,44393.052CFDA139,84993.071CFDA
99,73693.324CFDA12,49693.761CFDA
315,81493.778CFDA110,99793.791CFDA
3,613,060
20,65910.551CFDAMN VALLEY ACTION COUNCIL INC Yes
247,21693.569CFDA267,875
301,46510.561CFDAMORRISON COUNTY Yes Yes
7,50993.556CFDA204,04093.558CFDA673,39193.563CFDA
23493.566CFDA7,61893.575CFDA
12,51693.590CFDA3,98993.645CFDA
226,40593.658CFDA186,27693.667CFDA
1,99593.674CFDA1,095,21893.778CFDA
117,74893.959CFDA2,838,404
276,04910.561CFDAMOWER COUNTY Yes Yes
14,12393.556CFDA537,74293.558CFDA901,49093.563CFDA
26993.566CFDA16,91993.575CFDA16,48593.590CFDA
7,66693.645CFDA235,27593.658CFDA255,24293.667CFDA
1,45693.674CFDA
193
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,089,46593.778CFDA3,352,181
135,00093.959CFDAMPLS AMERICAN INDIAN CENTER, INC Yes
49,21993.044CFDA167,43093.558CFDA351,649
268,47910.561CFDANICOLLET COUNTY Yes Yes
3,32993.556CFDA394,11793.558CFDA769,87893.563CFDA
22693.566CFDA18,75793.575CFDA
7,90893.590CFDA1,31093.645CFDA
291,26193.658CFDA130,34593.667CFDA
43393.674CFDA1,184,24293.778CFDA3,070,285
194,28310.561CFDANOBLES COUNTY Yes Yes
7,32893.556CFDA48,49993.558CFDA
311,35793.563CFDA19893.566CFDA
3,24593.575CFDA4,03393.590CFDA3,89293.645CFDA
99,03293.658CFDA119,81393.667CFDA
62493.674CFDA792,19593.778CFDA
1,584,499
83,31110.561CFDANORMAN COUNTY Yes Yes
2,48393.556CFDA64,09793.558CFDA
107,49893.563CFDA8793.566CFDA
194
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,38193.575CFDA4,78593.590CFDA1,31993.645CFDA
28,68693.658CFDA74,20193.667CFDA
2,75393.674CFDA326,48093.778CFDA698,081
2,66993.753CFDANORTH COUNTRY CHS Yes
133,07093.778CFDA135,739
64,80393.778CFDANORTHLAND LEARNING CTR, VIRGINIA Yes Yes
48,75910.561CFDANORTHWEST COMMUNITY ACTION INC Yes
60,03493.569CFDA108,793
589,20093.044CFDANW REGIONAL DEVELOPMENT COMMISSIO Yes
945,82093.045CFDA294,80893.053CFDA204,60793.778CFDA190,59493.052CFDA
32,47493.779CFDA15,36893.071CFDA38,19893.043CFDA
7,61693.048CFDA26,84793.761CFDA
2,345,532
1,018,29710.561CFDAOLMSTED COUNTY Yes
115,37993.556CFDA1,620,19593.558CFDA2,879,91393.563CFDA
94693.566CFDA220,08693.575CFDA
72,78593.590CFDA17,27493.645CFDA
1,363,83293.658CFDA
195
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
669,46493.667CFDA12,31693.674CFDA
6,213,43093.778CFDA14,203,917
496,33410.561CFDAOTTER TAIL COUNTY Yes Yes
13,99093.556CFDA386,83793.558CFDA
1,223,25593.563CFDA48793.566CFDA
10,24093.575CFDA1,57593.590CFDA
510,22993.627CFDA7,43193.645CFDA
392,23693.658CFDA416,96093.667CFDA
4,09193.674CFDA1,958,80493.778CFDA
96093.959CFDA5,423,429
154,95793.959CFDAPACT FOR FAMILIES COLLABORATIVE Yes
121,48210.561CFDAPENNINGTON COUNTY Yes Yes
1,67893.556CFDA126,86593.558CFDA355,80693.563CFDA
13593.566CFDA1,20493.575CFDA1,55293.590CFDA
90993.645CFDA16,97293.658CFDA
106,53093.667CFDA1,96393.674CFDA
248,26893.778CFDA983,364
43,32693.959CFDAPERSPECTIVES INC Yes Yes
196
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
264,99610.561CFDAPINE COUNTY Yes
11,23093.556CFDA361,61593.558CFDA715,22993.563CFDA
20493.566CFDA6,76293.575CFDA
11,84993.590CFDA6,19093.645CFDA
176,67693.658CFDA185,10593.667CFDA
4,01893.674CFDA874,85093.778CFDA
2,33993.958CFDA33,99593.959CFDA
2,655,058
444,95210.561CFDAPOLK COUNTY Yes Yes
53,17593.150CFDA12,92393.556CFDA
575,72293.558CFDA882,35693.563CFDA
34593.566CFDA6,76093.575CFDA
16,42593.590CFDA7,01493.645CFDA
236,98493.658CFDA296,96793.667CFDA
14,36993.674CFDA1,385,42593.778CFDA
26,41693.958CFDA130,15593.959CFDA
4,089,988
113,18310.561CFDAPOPE COUNTY Yes Yes
3,73893.556CFDA77,66993.558CFDA
186,33293.563CFDA9993.566CFDA
2,74093.575CFDA4,03593.590CFDA2,08893.645CFDA
197
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
164,80193.658CFDA86,97293.667CFDA
5,92793.674CFDA445,86093.778CFDA
17993.958CFDA1,093,623
35,39010.580CFDAPRAIRIE FIVE COMM ACT CNL Yes
16,89714.231CFDA76,08993.569CFDA
819,96193.575CFDA948,337
115,00014.228CFDAPROJECT FOR PRIDE IN LIVING Yes
5,685,26210.561CFDARAMSEY COUNTY Yes Yes
124,84693.090CFDA454,26593.150CFDA
1,05093.314CFDA245,42693.556CFDA
15,823,95693.558CFDA11,395,35993.563CFDA
8,27493.566CFDA1,077,21793.575CFDA
126,45093.590CFDA56,87393.645CFDA
4,924,93293.658CFDA530,47193.659CFDA
3,500,11893.667CFDA30593.669CFDA
32,98893.674CFDA18,755,24093.778CFDA
53,79493.829CFDA801,63493.959CFDA
63,598,460
155,21610.561CFDARENVILLE COUNTY Yes Yes
46,15993.556CFDA252,12693.563CFDA
15493.566CFDA
198
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,54793.590CFDA3,09793.596CFDA2,68993.645CFDA
171,07393.658CFDA101,84893.667CFDA
5,53393.674CFDA84093.959CFDA
741,282
1,245,93993.959CFDARESOURCE INC Yes
346,97910.561CFDARICE COUNTY Yes Yes
16,38293.556CFDA466,74393.558CFDA873,01393.563CFDA
36593.566CFDA30,22093.575CFDA
5,59293.590CFDA9,48093.645CFDA
314,09993.658CFDA322,49693.667CFDA
4,76093.674CFDA1,506,38793.778CFDA
58,40193.958CFDA3,954,917
163,53010.561CFDAROSEAU COUNTY Yes Yes
4,21493.556CFDA75,77993.558CFDA
356,71293.563CFDA15693.566CFDA
5,15793.575CFDA99293.590CFDA
2,32893.645CFDA40,48593.658CFDA73,89393.667CFDA
1,10493.674CFDA512,40793.778CFDA
1,236,757
199
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
46,00010.561CFDASCOTT CARVER DAKOTA CAP AGENCY INC Yes
115,91814.231CFDA653,21493.569CFDA171,56293.575CFDA986,694
605,87110.561CFDASCOTT COUNTY Yes
163,44293.556CFDA547,03793.558CFDA
1,640,00193.563CFDA49993.566CFDA
138,93693.575CFDA59,48593.590CFDA17,17393.645CFDA
416,83193.658CFDA409,34493.667CFDA
3,25893.674CFDA2,828,98793.778CFDA6,830,864
733,04693.044CFDASE MN AREA AGENCY ON AGING Yes
655,20393.045CFDA185,87793.053CFDA
32,16593.043CFDA207,08693.052CFDA
4,82493.048CFDA16,91293.071CFDA99,88693.324CFDA
329,09693.778CFDA2,264,095
26,17110.561CFDASECOND HARVEST HEARTLAND Yes Yes
22,50010.580CFDASEMCAC INC Yes
26,52414.231CFDA354,82393.569CFDA403,847
479,82210.561CFDASHERBURNE COUNTY Yes
200
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
37,29993.556CFDA427,32893.558CFDA
1,300,16093.563CFDA53793.566CFDA
31,78593.575CFDA16,19993.590CFDA
7,78793.645CFDA345,21393.658CFDA241,72993.667CFDA
5,33493.674CFDA1,901,71993.778CFDA4,794,912
174,02110.561CFDASIBLEY COUNTY Yes Yes
3,57393.556CFDA89,12993.558CFDA
240,83593.563CFDA14193.566CFDA
3,42393.575CFDA1,29893.590CFDA1,89893.645CFDA
165,22893.658CFDA92,52493.667CFDA
91993.674CFDA609,35793.778CFDA
84,63693.959CFDA1,466,982
95,65393.150CFDASOUTH METRO HUMAN SERVICES D/B/A RA Yes
527,32410.561CFDASOUTHWEST HEALTH & HUMAN SERVICES Yes Yes
61,72293.556CFDA437,61593.558CFDA
1,261,01793.563CFDA50693.566CFDA
22,47593.575CFDA12,02093.590CFDA10,59493.645CFDA
371,96593.658CFDA553,66893.667CFDA
30,02193.674CFDA
201
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,365,93593.778CFDA36,52193.959CFDA
5,691,383
105,56893.659CFDASOUTHWEST MN OPPORTUNITY COUNCIL Yes
23,09293.658CFDA165,79193.575CFDA218,35693.778CFDA512,807
2,095,63510.561CFDAST LOUIS COUNTY Yes
59,54993.150CFDA87,03793.556CFDA
3,458,48693.558CFDA3,455,99193.563CFDA
78,83193.575CFDA120,85093.590CFDA
5,45693.645CFDA2,579,44693.658CFDA1,610,75393.667CFDA
42,31193.674CFDA6,808,70193.778CFDA
20,403,046
1,294,54410.561CFDASTEARNS COUNTY Yes Yes
52,04893.150CFDA40,64093.556CFDA
1,689,36193.558CFDA2,266,57693.563CFDA
25,96493.566CFDA90,06993.575CFDA
5,90893.590CFDA14,76593.645CFDA
771,65493.658CFDA641,19293.667CFDA
5,59093.674CFDA3,116,95293.778CFDA
10,015,263
62,17510.561CFDASTEVENS COUNTY Yes Yes
2,18193.556CFDA
202
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
48,82693.558CFDA145,55993.563CFDA
6593.566CFDA2,36293.575CFDA2,75193.590CFDA1,15893.645CFDA
78,88093.658CFDA77,34393.667CFDA
60593.674CFDA306,16793.778CFDA
4,89993.958CFDA732,971
99,91810.561CFDASWIFT COUNTY Yes Yes
5,52893.556CFDA24,65793.558CFDA
180,51093.563CFDA26893.566CFDA
1,94593.575CFDA4,65693.590CFDA3,00193.645CFDA
143,95793.658CFDA89,37093.667CFDA
1,24493.674CFDA519,21993.778CFDA
5,87293.958CFDA1,080,145
25,00093.569CFDATHE LINK Yes
2,124,60793.575CFDATHINK SMALL Yes
149,19384.412CFDA2,273,800
28,93910.561CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
82,13014.231CFDA242,93593.569CFDA
28,70793.778CFDA382,711
203
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
232,20810.561CFDATODD COUNTY Yes Yes
3,51293.556CFDA210,54893.558CFDA358,64093.563CFDA
21893.566CFDA1,94193.575CFDA5,29993.590CFDA1,20993.645CFDA
133,88693.658CFDA164,77393.667CFDA
2,67393.674CFDA898,30793.778CFDA126,62093.959CFDA
2,139,834
45,00010.561CFDATRI-COUNTY ACTION PROGRAM, INC Yes
598,51793.569CFDA643,517
244,81793.568CFDATRI-COUNTY COMMUNITY ACTION, INC. Yes
231,30993.569CFDA150,29310.558CFDA
26,25010.580CFDA652,669
184,74010.580CFDATRI-VALLEY OPPORTUNITY COUNCIL INC Yes
51,82393.569CFDA144,23693.575CFDA432,43093.667CFDA813,229
252,67210.561CFDAWABASHA COUNTY Yes Yes
5,46293.556CFDA158,09293.558CFDA249,41493.563CFDA
14793.566CFDA4,67593.575CFDA8,33993.590CFDA2,96493.645CFDA
88,88493.658CFDA
204
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
127,78993.667CFDA3,87593.674CFDA
575,60293.778CFDA1,477,915
130,31010.561CFDAWADENA COUNTY Yes
5,39693.556CFDA249,61793.558CFDA252,21193.563CFDA
11993.566CFDA4,78593.575CFDA
10,42193.590CFDA2,92893.645CFDA
66,76693.658CFDA115,18493.667CFDA640,00693.778CFDA
3,16693.958CFDA80093.959CFDA
1,481,709
1,102,50210.561CFDAWASHINGTON COUNTY Yes Yes Yes
22,70093.150CFDA29,59893.556CFDA
1,378,78593.558CFDA2,635,98093.563CFDA
173,62093.575CFDA43,25093.590CFDA16,60393.645CFDA
426,31593.658CFDA769,56493.667CFDA
1,40193.669CFDA16,23793.674CFDA
4,018,70993.778CFDA10,635,264
99,73110.561CFDAWATONWAN COUNTY Yes Yes
1,14193.556CFDA86,45693.558CFDA
210,96093.563CFDA9193.566CFDA
2,92893.575CFDA1,67793.590CFDA
205
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
30693.645CFDA142,92293.658CFDA
74,73793.667CFDA14,12993.674CFDA
572,34493.778CFDA1,207,422
41,21110.561CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
98,92393.569CFDA140,134
30,66293.536CFDAWEST SIDE COMMUNITY HEALTH SERVICE Yes Yes
15,72014.231CFDA46,382
33,39010.561CFDAWESTERN COMMUNITY ACTION INC Yes
17,30110.558CFDA114,19814.231CFDA
97,23493.569CFDA262,123
110,80210.561CFDAWILKIN COUNTY Yes Yes
1,45393.556CFDA68,85993.558CFDA
204,66193.563CFDA6593.566CFDA
2,12793.575CFDA1,52993.590CFDA
77293.645CFDA49,26193.658CFDA57,36393.667CFDA
2,72593.674CFDA318,59193.778CFDA818,208
401,74910.561CFDAWINONA COUNTY Yes Yes
16,80293.556CFDA570,07893.558CFDA634,74693.563CFDA
41593.566CFDA19,43593.575CFDA
206
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
31,70793.590CFDA9,09893.645CFDA
155,95493.658CFDA271,49693.667CFDA
2,40193.674CFDA1,412,20693.778CFDA3,526,087
545,72310.561CFDAWRIGHT COUNTY Yes Yes
22,03893.556CFDA617,88193.558CFDA
1,614,76093.563CFDA50393.566CFDA
33,46393.575CFDA16,19293.590CFDA12,75393.645CFDA
788,28193.658CFDA524,07093.667CFDA
5,63593.674CFDA2,555,66993.778CFDA6,736,968
82,57093.569CFDAWRIGHT COUNTY COMMUNITY ACTION Yes
91,78210.561CFDAYELLOW MEDICINE COUNTY Yes Yes
3,14993.556CFDA65,92793.558CFDA
182,37893.563CFDA9093.566CFDA
1,66393.575CFDA2,34693.590CFDA1,67393.645CFDA
46,23893.658CFDA82,31293.667CFDA
413,23793.778CFDA890,795
60,30293.536CFDAYMCA OF THE GREATER TWIN CITIES Yes Yes
207
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
97512.401CFDA
MN - DEPARTMENT OF MILITARY AFFAIRSCITY OF BROOKLYN PARK Yes Yes
6,74612.401CFDACITY OF FAIRMONT Yes Yes
16212.401CFDACITY OF MORRIS Yes Yes
1,025,11812.404CFDASTARBASE MINNESOTA INC Yes
6,74810.665CFDA
MN - DEPARTMENT OF MN MANAGEMENT & BUDGETBELTRAMI COUNTY Yes Yes
1,993,05010.665CFDACOOK COUNTY Yes Yes
212,52510.665CFDAITASCA COUNTY Yes Yes
2,426,11310.665CFDALAKE COUNTY Yes Yes
245,48710.665CFDAST LOUIS COUNTY Yes
6,37597.012CFDA
MN - DEPARTMENT OF NATURAL RESOURCESAITKIN COUNTY Yes Yes
34,70420.219CFDAANOKA COUNTY Yes
12,45897.012CFDA47,162
208
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
22,26411.419CFDAARROWHEAD REG DEVELOP COMM Yes
35,28520.219CFDABECKER COUNTY Yes Yes
13,30497.012CFDA48,589
48,99620.219CFDABELTRAMI COUNTY Yes Yes
5,75097.012CFDA54,746
4,41497.012CFDABLUE EARTH COUNTY Yes Yes
1,69297.012CFDABROWN COUNTY Yes Yes
4,02897.012CFDACARLTON COUNTY Yes Yes
7,62597.012CFDACARVER COUNTY Yes Yes
30,91720.219CFDACASS COUNTY Yes
16,65997.012CFDA47,576
8,37597.012CFDACHISAGO COUNTY Yes Yes
27,79910.923CFDACITY OF DULUTH Yes
183,54211.419CFDA17,12420.219CFDA
228,465
71210.664CFDACITY OF ELY Yes YesYes
209
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
50010.664CFDACITY OF NEW YORK MILLS Yes Yes
80010.664CFDACITY OF SHERBURN Yes Yes
1,87810.664CFDACITY OF WALKER Yes Yes
75010.664CFDACITY OF WHEATON Yes Yes
19,89511.419CFDACOOK COUNTY Yes Yes
13,53220.219CFDA33,427
18,87597.012CFDACROW WING COUNTY Yes
12,40797.012CFDADAKOTA COUNTY Yes Yes
48,10897.012CFDADOUGLAS COUNTY Yes Yes
15,17197.012CFDAGOODHUE COUNTY Yes Yes
32,62597.012CFDAHENNEPIN COUNTY Yes Yes
5,00097.012CFDAHOUSTON COUNTY Yes Yes
57,08797.012CFDAHUBBARD COUNTY Yes Yes
210
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
183,26610.664CFDAITASCA COUNTY Yes Yes
12,38620.219CFDA60,43197.012CFDA
256,083
5,12597.012CFDAKANDIYOHI COUNTY Yes Yes
68,80110.664CFDALAKE COUNTY Yes Yes
14,88411.419CFDA3,87597.012CFDA
87,560
6,23597.012CFDALAKE OF THE WOODS COUNTY Yes Yes
3,87597.012CFDALE SUEUR COUNTY Yes Yes
11,62920.219CFDAMILLE LACS COUNTY Yes Yes
12,64397.012CFDA24,272
2,82797.012CFDAMORRISON COUNTY Yes Yes
75,00020.219CFDAOLMSTED COUNTY Yes
2,51797.012CFDA77,517
10,79697.012CFDAOTTER TAIL COUNTY Yes Yes
1,37815.611CFDAPENNINGTON COUNTY Yes Yes
211
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,91297.012CFDAPINE COUNTY Yes
15,12597.012CFDARAMSEY COUNTY Yes Yes
11,00097.012CFDARICE COUNTY Yes Yes
1,42297.012CFDAROSEAU COUNTY Yes Yes
8,87597.012CFDASCOTT COUNTY Yes
4,71597.012CFDASHERBURNE COUNTY Yes
20,89111.419CFDAST LOUIS COUNTY Yes
47,47597.012CFDA68,366
174,96820.219CFDASTEARNS COUNTY Yes Yes
1,28597.012CFDA176,253
150,00020.219CFDATHREE RIVERS PARK DISTRICT Yes
5,87597.012CFDAWABASHA COUNTY Yes Yes
56,23520.219CFDAWASHINGTON COUNTY Yes Yes
42,75097.012CFDA98,985
212
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
8,47597.012CFDAWINONA COUNTY Yes Yes
8,87597.012CFDAWRIGHT COUNTY Yes Yes
10,13097.012CFDAYELLOW MEDICINE COUNTY Yes Yes
464,78716.575CFDA
MN - DEPARTMENT OF PUBLIC SAFETY360 COMMUNITIES Yes
63,23093.671CFDA528,017
32,48416.575CFDAAITKIN COUNTY Yes Yes
12,97220.600CFDA19,75597.042CFDA65,211
681,81516.575CFDAALEXANDRA HOUSE Yes Yes
69,33593.671CFDA751,150
21,68416.575CFDAANOKA COUNTY Yes
10,88316.742CFDA42,47020.600CFDA54,27420.616CFDA
104,99320.608CFDA124,19897.042CFDA168,43197.067CFDA526,933
9,40420.600CFDABECKER COUNTY Yes Yes
64,25320.616CFDA28,55797.042CFDA
102,214
17,44316.593CFDABELTRAMI COUNTY Yes Yes
213
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
48,54016.575CFDA290,00116.738CFDA
26,05397.042CFDA382,037
9,52920.616CFDABENTON COUNTY Yes Yes
24,18797.042CFDA33,716
4,78911.549CFDABLUE EARTH COUNTY Yes Yes
33,34820.600CFDA35,97820.616CFDA81,62020.608CFDA
206,67997.036CFDA44,98097.042CFDA14,14597.067CFDA
421,539
32,36216.575CFDABROWN COUNTY Yes Yes
154,44197.039CFDA20,26397.042CFDA
207,066
26,70097.042CFDACARLTON COUNTY Yes Yes
5,30016.523CFDACARVER COUNTY Yes Yes
106,10716.738CFDA5,92320.600CFDA
44,18720.616CFDA6,58120.608CFDA
51,13197.042CFDA67,58697.067CFDA
286,815
51,26016.575CFDACASS COUNTY Yes
6,64620.600CFDA27,22520.608CFDA13,27220.616CFDA
214
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
28,38097.042CFDA126,783
77,46116.575CFDACENTRACARE HLTH SYS/ST CLOUD HOSPIT Yes
46,49216.540CFDACHILDREN'S HEALTH CARE Yes
38,83516.575CFDACHIPPEWA COUNTY Yes Yes
1,481,54820.205CFDA1,93920.600CFDA3,50720.616CFDA6,16020.608CFDA
16,91597.042CFDA1,548,904
40,87616.575CFDACHISAGO COUNTY Yes Yes
9,12520.600CFDA64,74820.616CFDA25,92220.608CFDA12,61997.039CFDA21,96497.042CFDA
1,32097.067CFDA176,574
4,16620.600CFDACITY OF ALEXANDRIA Yes YesYes
7,06620.616CFDA11,232
5,34520.600CFDACITY OF AUSTIN Yes
8,77220.608CFDA5,87520.616CFDA
19,992
49,73197.067CFDACITY OF BLOOMINGTON Yes
92,87520.703CFDA53,58320.608CFDA
196,189
215
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
49,31120.509CFDACITY OF BRAINERD Yes Yes
6,91020.600CFDA6,95020.616CFDA
26,96720.608CFDA90,138
1,86020.703CFDACITY OF BROOKLYN PARK Yes Yes
20,91320.600CFDA19,60020.616CFDA
101,53520.608CFDA143,908
108,99620.205CFDACITY OF DULUTH Yes
20,83720.600CFDA277,48020.608CFDA
88,86220.616CFDA4,61120.703CFDA
411,77197.036CFDA25,61597.042CFDA83,22097.067CFDA
1,021,392
3,66120.608CFDACITY OF EAST GRAND FORKS Yes
6,18820.600CFDA7,35820.616CFDA
17,207
2,39720.600CFDACITY OF FAIRMONT Yes Yes
18,99420.616CFDA1,81220.608CFDA
23,203
23,97120.608CFDACITY OF GRAND RAPIDS Yes
20,70720.616CFDA44,678
80,00016.710CFDACITY OF MANKATO Yes
12,96916.738CFDA
216
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
107,23997.036CFDA200,208
22,03320.600CFDACITY OF MAPLE GROVE Yes Yes
21,10020.616CFDA66,92220.608CFDA
110,055
28,03416.523CFDACITY OF MINNEAPOLIS Yes Yes
36,32916.575CFDA7,15716.742CFDA
27,12520.600CFDA86,69820.616CFDA57,96220.608CFDA30,00097.042CFDA
991,61897.067CFDA1,264,923
21,50620.600CFDACITY OF MOORHEAD Yes
19,55720.616CFDA4,57920.608CFDA
13,48020.703CFDA59,122
3,40320.616CFDACITY OF NEW YORK MILLS Yes Yes
14,64116.607CFDACITY OF NORTH MANKATO Yes Yes
38,63320.608CFDACITY OF NORTHFIELD Yes Yes
14,37097.036CFDA53,003
80020.600CFDACITY OF PLYMOUTH Yes
6,49720.616CFDA18,78420.608CFDA
1,11520.703CFDA27,196
217
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
21,26320.608CFDACITY OF RICHFIELD Yes
110,72720.616CFDA2,36020.703CFDA
134,350
26,90120.608CFDACITY OF ROCHESTER Yes
20,10420.616CFDA377,82497.039CFDA
19,25097.042CFDA187,12397.067CFDA631,202
11,07420.600CFDACITY OF ROSEVILLE Yes Yes
61,88620.600CFDACITY OF ST CLOUD Yes
98,45220.616CFDA223,74620.608CFDA
18,08020.703CFDA402,164
60716.710CFDACITY OF ST PAUL Yes Yes
5,62616.742CFDA9,35720.703CFDA
77120.616CFDA125,56597.036CFDA
30,00097.042CFDA1,040,53597.067CFDA1,212,461
102,64797.036CFDACITY OF WADENA Yes Yes
3,27720.616CFDACITY OF WHEATON Yes Yes
17,53020.703CFDACITY OF WILLMAR Yes Yes
218
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
19,17320.600CFDACITY OF WORTHINGTON Yes
23,48820.608CFDA51,23220.616CFDA
200,00016.738CFDA169,06097.039CFDA462,953
38,83516.575CFDACLAY COUNTY Yes Yes
23,08616.738CFDA26,23897.042CFDA88,159
326,92816.588CFDACOMMUNITY HEALTH SERVICES, INC. Yes Yes
5,13016.575CFDA332,058
12,00016.575CFDACOMMUNITY SERVICES DEPT OF PRAIRIE IS Yes
47,15097.039CFDA59,150
95,14816.575CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
27,44716.575CFDACOOK COUNTY Yes Yes
46,82397.042CFDA30,73797.067CFDA
105,007
102,31916.529CFDACORNERSTONE ADVOCACY SERVICE Yes
676,47916.575CFDA778,798
19,15120.600CFDACOUNTRYSIDE PUBLIC HEALTH SERVICE Yes Yes
41,02797.042CFDACROW WING COUNTY Yes
88,10097.067CFDA129,127
219
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
26,81316.523CFDADAKOTA COUNTY Yes Yes
51,78016.575CFDA63,11497.036CFDA59,93897.042CFDA
353,16197.067CFDA554,806
210,71316.575CFDADOMESTIC ABUSE INTERVENTION PROGRA Yes
10,00097.039CFDADOUGLAS COUNTY Yes Yes
22,95497.042CFDA32,954
61,78416.540CFDAEVERGREEN YOUTH & FAMILY SERVICE, IN Yes
32,45116.575CFDA37,86416.738CFDA
132,099
364,36216.575CFDAFAMILY PARTNERSHIP Yes
21,86697.042CFDAFARIBAULT COUNTY Yes Yes
114,70516.575CFDAFREEBORN COUNTY Yes Yes
216,88797.036CFDA19,00097.042CFDA
350,592
20,43720.600CFDAGOODHUE COUNTY Yes Yes
3,41420.616CFDA4,36120.608CFDA5,87697.036CFDA
11,78297.039CFDA32,09097.042CFDA77,960
220
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
101,22016.575CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
4,55720.608CFDA8,89920.600CFDA1,32820.616CFDA
116,004
5,75816.575CFDAGRAND PORTAGE RESERVATION Yes
13,76097.042CFDAGRANT COUNTY Yes Yes
167,58416.575CFDAGREATER MPLS COUNCIL OF CHURCHES Yes YesYes
13,92797.036CFDAHENNEPIN COUNTY Yes Yes
533,39897.042CFDA781,52497.067CFDA
93,08916.738CFDA15,14816.742CFDA34,36620.609CFDA
1,471,452
161,08316.575CFDAHMONG AMERICAN PARTNERSHIP Yes
40,35120.600CFDAHORIZON PUBLIC HEALTH Yes Yes
6,15320.600CFDAHOUSTON COUNTY Yes Yes
3,23620.616CFDA5,12520.608CFDA
372,50097.036CFDA10,93097.039CFDA18,46097.042CFDA
416,404
21,66716.575CFDAHUBBARD COUNTY Yes Yes
221
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
3,87320.600CFDA10,23620.608CFDA25,98420.616CFDA26,85497.042CFDA88,614
39,02216.575CFDAISANTI COUNTY Yes Yes
10,00016.588CFDA13,70320.616CFDA30,93397.042CFDA56,99197.067CFDA
150,649
3,98020.600CFDAISD 0704 PROCTOR Yes Yes
9,93097.036CFDAISD 0829 WASECA Yes Yes
68,54216.738CFDAITASCA COUNTY Yes Yes
8,94420.600CFDA31,17597.042CFDA85,29297.067CFDA
193,953
4,78520.600CFDAKANABEC COUNTY Yes Yes
12,11720.608CFDA4,97020.616CFDA
35,24897.036CFDA27,43597.042CFDA84,555
21,90516.588CFDAKANDIYOHI COUNTY Yes Yes
46,22920.600CFDA16,90220.616CFDA43,06020.608CFDA24,46397.042CFDA
152,559
5,30016.575CFDALAC QUI PARLE COUNTY Yes Yes
222
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
10,26520.608CFDA1,59697.036CFDA
127,78097.039CFDA15,65597.042CFDA
160,596
16,96516.575CFDALAKE COUNTY Yes Yes
208,59297.039CFDA17,01997.042CFDA36,25397.067CFDA
278,829
2,56497.036CFDALAKE OF THE WOODS COUNTY Yes Yes
13,66697.042CFDA78,04097.067CFDA94,270
43,45816.575CFDALE SUEUR COUNTY Yes Yes
23,30697.042CFDA66,764
32,60216.738CFDALUTHERAN SOCIAL SERVICE OF MN Yes
80,00020.600CFDAMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
18,18397.042CFDAMARSHALL COUNTY Yes Yes
12,87097.039CFDA63,43716.575CFDA94,490
91,85816.575CFDAMAYO CLINIC Yes Yes
25,12797.042CFDAMC LEOD COUNTY Yes Yes
40,15916.575CFDAMEEKER COUNTY Yes Yes
223
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
13,93697.039CFDA21,24497.042CFDA75,339
72,48997.067CFDAMETROPOLITAN COUNCIL Yes
421,45697.075CFDA493,945
2,76116.582CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
206,25816.588CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
15,63116.738CFDA63,22993.671CFDA
117,35197.036CFDA402,469
3,09120.600CFDAMILLE LACS COUNTY Yes Yes
2,91420.616CFDA6,47720.608CFDA
20,50697.042CFDA32,988
7,87720.600CFDAMINNEAPOLIS PARK & RECREATION BD Yes Yes
34,00320.616CFDA1,776,03597.036CFDA1,817,915
10,72620.600CFDAMORRISON COUNTY Yes Yes
7,00620.616CFDA53720.608CFDA
1,76397.039CFDA23,35797.042CFDA43,389
26,83997.042CFDAMOWER COUNTY Yes Yes
224
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
103,39916.540CFDAMPLS AMERICAN INDIAN CENTER, INC Yes
117,62197.036CFDANICOLLET COUNTY Yes Yes
22,71397.042CFDANOBLES COUNTY Yes Yes
32,36316.575CFDANORMAN COUNTY Yes Yes
23,96497.042CFDA56,327
149,84897.067CFDANW REGIONAL DEVELOPMENT COMMISSIO Yes
21,63020.600CFDAOLMSTED COUNTY Yes
61,53720.616CFDA125,15820.608CFDA
66,06597.042CFDA274,390
53,77620.600CFDAOTTER TAIL COUNTY Yes Yes
21,49920.608CFDA13,01220.616CFDA
7,53897.042CFDA95,825
60,67916.575CFDAPENNINGTON COUNTY Yes Yes
14,94220.616CFDA15,75520.600CFDA12,20397.039CFDA26,75597.042CFDA
130,334
19,29697.042CFDAPINE COUNTY Yes
225
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
60,67916.575CFDAPOLK COUNTY Yes Yes
9,78020.600CFDA3,96920.616CFDA8,94297.039CFDA
25,19297.042CFDA108,562
10,96320.616CFDAPOPE COUNTY Yes Yes
5,65597.039CFDA17,41197.042CFDA34,029
1,37616.523CFDARAMSEY COUNTY Yes Yes
169,74016.575CFDA58,50116.588CFDA
101,98520.600CFDA97,29120.608CFDA
497,84020.616CFDA238,18197.042CFDA403,94097.067CFDA
1,568,854
5,65320.600CFDARENVILLE COUNTY Yes Yes
5,39020.616CFDA7,21820.608CFDA
23,58797.042CFDA41,848
44,03416.523CFDARICE COUNTY Yes Yes
30,56116.575CFDA234,83497.036CFDA
33,44497.042CFDA342,873
64,00016.575CFDAROSEAU COUNTY Yes Yes
16,84397.042CFDA73,29797.067CFDA
154,140
226
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,112,45597.036CFDASCOTT COUNTY Yes
406,73897.039CFDA66,28697.042CFDA50,01697.067CFDA
1,635,495
48,08116.575CFDASHERBURNE COUNTY Yes
89,09616.738CFDA72,78997.042CFDA94,35697.067CFDA
304,322
295,21897.036CFDASIBLEY COUNTY Yes Yes
34,19797.042CFDA117,32797.067CFDA446,742
47,60216.575CFDASOUTH MN REG LEGAL SERVICES INC Yes
20197.036CFDAST LOUIS COUNTY Yes
72,62197.042CFDA83,46397.067CFDA
156,285
209,92197.036CFDAST PAUL PORT AUTHORITY Yes
44,56216.575CFDASTEARNS COUNTY Yes Yes
180,87597.039CFDA62,80697.042CFDA
288,243
10,87820.600CFDASTEELE COUNTY Yes Yes
2,24020.616CFDA484,61197.036CFDA
49,60597.042CFDA547,334
227
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
31,68816.575CFDATHE LINK Yes
2,91520.600CFDATODD COUNTY Yes Yes
3,77020.608CFDA4,09720.616CFDA
20,23997.042CFDA31,021
1,363,41316.575CFDATUBMAN Yes
63,22993.671CFDA1,426,642
6,82597.039CFDAUPPER MN VALLEY REG DEVELOP COMM Yes Yes
15,56020.600CFDAWABASHA COUNTY Yes Yes
21,05020.616CFDA20,45597.042CFDA57,065
12,06820.600CFDAWADENA COUNTY Yes
14,16820.616CFDA15,41320.608CFDA
1,92797.036CFDA16,31097.042CFDA59,886
60,68016.575CFDAWASHINGTON COUNTY Yes Yes
29,14020.600CFDA126,11620.608CFDA
33,65320.616CFDA103,22497.042CFDA271,73097.067CFDA624,543
17,43297.042CFDAWATONWAN COUNTY Yes Yes
228
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
51,35716.575CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
16,99597.042CFDAWILKIN COUNTY Yes Yes
35,59116.575CFDAWINONA COUNTY Yes Yes
10,00016.588CFDA77,06116.738CFDA21,43320.600CFDA
6,31820.616CFDA10,78620.608CFDA
149,82297.036CFDA28,64297.042CFDA
339,653
6,86020.600CFDAWRIGHT COUNTY Yes Yes
7,16620.616CFDA17,62720.608CFDA
8,38897.039CFDA47,18697.042CFDA87,227
2,57297.042CFDAYELLOW MEDICINE COUNTY Yes Yes
6,50097.067CFDA9,072
2,594,43820.205CFDA
MN - DEPARTMENT OF TRANSPORTATIONANOKA COUNTY Yes
1,743,83520.509CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
3,16020.514CFDA1,746,995
63,82620.205CFDAARROWHEAD REG DEVELOP COMM Yes
446,47220.505CFDA510,298
229
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,287,07620.205CFDABECKER COUNTY Yes Yes
91,31920.509CFDA1,378,395
422,18220.205CFDABELTRAMI COUNTY Yes Yes
2,657,03220.205CFDABENTON COUNTY Yes Yes
2,07820.205CFDABLUE EARTH COUNTY Yes Yes
150,14820.205CFDABROWN COUNTY Yes Yes
18,30320.205CFDACARLTON COUNTY Yes Yes
1,378,49120.205CFDACARVER COUNTY Yes Yes
2,014,37520.205CFDACASS COUNTY Yes
2,362,73020.205CFDACHISAGO COUNTY Yes Yes
3,054,33720.106CFDACHISHOLM HIBBING AIRPORT COMMISSION Yes Yes Yes
1,303,02920.106CFDACITY OF ALEXANDRIA Yes YesYes
240,45620.205CFDA1,543,485
1,95820.106CFDACITY OF AUSTIN Yes
230
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
688,48520.205CFDA690,443
1,258,35820.205CFDACITY OF BLOOMINGTON Yes
1,187,45620.106CFDACITY OF BRAINERD Yes Yes
335,34220.205CFDACITY OF BROOKLYN PARK Yes Yes Yes
642,39120.205CFDACITY OF BURNSVILLE Yes
1,712,25920.106CFDACITY OF DETROIT LAKES Yes
5,59720.616CFDA1,717,856
508,11720.205CFDACITY OF DULUTH Yes
810,50320.106CFDACITY OF ELBOW LAKE Yes YesYes
1,454,78620.106CFDACITY OF ELY Yes YesYes
298,23620.106CFDACITY OF FAIRMONT Yes Yes
1,369,25420.205CFDACITY OF GRAND RAPIDS Yes
216,16020.106CFDA1,585,414
71,15520.106CFDACITY OF HALLOCK Yes Yes
231
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
25,64920.106CFDACITY OF HECTOR Yes Yes
1,366,28720.205CFDACITY OF HERMANTOWN Yes Yes
1,720,12820.106CFDACITY OF LITCHFIELD Yes Yes
13,23520.106CFDACITY OF MANKATO Yes
1,22220.200CFDA519,14020.205CFDA159,39920.500CFDA203,10520.505CFDA153,61620.509CFDA
2,03520.514CFDA1,051,752
13,952,47520.205CFDACITY OF MINNEAPOLIS Yes Yes Yes
579,44520.205CFDACITY OF MONTICELLO Yes
1,063,59920.526CFDACITY OF MOORHEAD Yes
669,32420.205CFDA2,41520.514CFDA
1,735,338
411,21120.106CFDACITY OF MORA Yes
199,30820.106CFDACITY OF MORRIS Yes Yes
730,72520.205CFDA57,62820.509CFDA
987,661
232
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
26,78320.205CFDACITY OF NORTH MANKATO Yes Yes
807,23220.205CFDACITY OF NORTHFIELD Yes Yes
544,84420.205CFDACITY OF RED WING Yes
21,43320.106CFDA566,277
2,691,60720.205CFDACITY OF RICHFIELD Yes
1,866,47820.106CFDACITY OF ROCHESTER Yes
3,278,74020.205CFDA69,11620.505CFDA
9,60020.514CFDA116,03220.930CFDA
5,339,966
927,66420.205CFDACITY OF ROSEVILLE Yes Yes
3,363,58020.106CFDACITY OF ST CLOUD Yes
852,50220.205CFDACITY OF ST PAUL Yes Yes
418,97420.106CFDACITY OF WADENA Yes Yes
805,46320.106CFDACITY OF WARROAD Yes Yes
6,364,96420.205CFDACITY OF WEST ST. PAUL Yes
233
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
859,87420.106CFDACITY OF WHEATON Yes Yes
4,05020.106CFDACITY OF WILLMAR Yes Yes
607,41020.106CFDACITY OF WORTHINGTON Yes
90,39820.205CFDACLAY COUNTY Yes Yes
2,150,79920.106CFDACOOK COUNTY Yes Yes
29,39820.205CFDA2,180,197
590,21220.205CFDACROW WING COUNTY Yes
7,528,99620.205CFDADAKOTA COUNTY Yes Yes
1,97020.509CFDA69,24820.513CFDA
7,600,214
3,792,47520.106CFDADULUTH AIRPORT AUTHORITY Yes
8,29520.514CFDADULUTH TRANSIT AUTHORITY Yes
1,863,19320.205CFDAFARIBAULT COUNTY Yes Yes Yes
1,065,88120.205CFDAFREEBORN COUNTY Yes Yes
234
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
73,60920.205CFDAGOODHUE COUNTY Yes Yes
13,25320.509CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
899,19620.205CFDAGRANT COUNTY Yes Yes
13,10020.219CFDA912,296
12,079,07320.205CFDAHENNEPIN COUNTY Yes Yes
439,49520.205CFDAHUBBARD COUNTY Yes Yes
25,31020.509CFDA464,805
2,007,37520.106CFDAINTERNATIONAL FALLS-KOOCHICHING CO Yes Yes
2,211,80120.205CFDAISANTI COUNTY Yes Yes
226,06420.509CFDA2,437,865
2,166,71220.205CFDAITASCA COUNTY Yes Yes
1,036,30120.205CFDAKANABEC COUNTY Yes Yes
59,20020.509CFDA1,095,501
1,074,38120.205CFDAKANDIYOHI COUNTY Yes Yes
16,11820.205CFDALAC QUI PARLE COUNTY Yes Yes
235
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
212,18420.205CFDALAKE COUNTY Yes Yes
2,112,98420.205CFDALAKE OF THE WOODS COUNTY Yes Yes
233,81420.205CFDALE SUEUR COUNTY Yes Yes
30,03720.616CFDAMAHNOMEN COUNTY Yes Yes
256,77020.205CFDAMARSHALL COUNTY Yes Yes
20,32020.616CFDA277,090
1,243,04120.205CFDAMC LEOD COUNTY Yes Yes Yes
747,91420.205CFDAMETROPOLITAN COUNCIL Yes
2,751,00420.500CFDA3,728,89820.505CFDA1,213,82720.509CFDA
20,00020.301CFDA8,461,643
6,10420.205CFDAMID-MINNESOTA DEVELOPMENT COMM Yes Yes
26,00020.505CFDA32,104
9,05620.205CFDAMILLE LACS COUNTY Yes Yes
722,34120.205CFDAMINNEAPOLIS PARK & RECREATION BD Yes Yes
236
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
425,60020.205CFDAMORRISON COUNTY Yes Yes
1,575,51120.205CFDAMOWER COUNTY Yes Yes
1,195,27120.205CFDANOBLES COUNTY Yes Yes
510,93620.205CFDANORMAN COUNTY Yes Yes
1,24620.505CFDANW REGIONAL DEVELOPMENT COMMISSIO Yes
475,27920.505CFDAOLMSTED COUNTY Yes
1,901,31020.205CFDAOTTER TAIL COUNTY Yes Yes
70,01120.205CFDAPENNINGTON COUNTY Yes Yes
794,00020.205CFDAPOLK COUNTY Yes Yes
4,677,29420.205CFDARAMSEY COUNTY Yes Yes
63,69520.205CFDAREGION 5 DEVELOP COMM Yes Yes
1,329,51620.205CFDARENVILLE COUNTY Yes Yes
29,03520.219CFDA1,358,551
237
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
3,676,40020.205CFDARICE COUNTY Yes Yes
850,99920.205CFDAROSEAU COUNTY Yes Yes
6,093,87020.205CFDASCOTT COUNTY Yes
25020.509CFDA290,37120.513CFDA
6,384,491
194,95820.509CFDASEMCAC INC Yes
2,868,39520.205CFDASHERBURNE COUNTY Yes
376,09220.205CFDASIBLEY COUNTY Yes Yes
264,39120.509CFDASOUTHWEST MN OPPORTUNITY COUNCIL Yes
8,23220.514CFDAST CLOUD METROPOLITAN TRANSIT COMM Yes Yes
7,693,73020.205CFDAST LOUIS COUNTY Yes
106,82920.205CFDASTEARNS COUNTY Yes Yes
1,110,21520.205CFDASTEVENS COUNTY Yes Yes
238
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
52,00820.205CFDASWIFT COUNTY Yes Yes
340,15720.509CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
6,753,85420.205CFDATHREE RIVERS PARK DISTRICT Yes
1,388,58920.205CFDATODD COUNTY Yes Yes
155,08320.509CFDATRI-COUNTY ACTION PROGRAM, INC Yes
32,83820.509CFDATRI-VALLEY OPPORTUNITY COUNCIL INC Yes
275,08520.513CFDA225,60020.526CFDA533,523
29,59720.205CFDAUPPER MN VALLEY REG DEVELOP COMM Yes Yes
1,424,70020.205CFDAWABASHA COUNTY Yes Yes
131,73020.205CFDAWADENA COUNTY Yes
37620.509CFDA132,106
1,817,22320.205CFDAWASHINGTON COUNTY Yes Yes
1,404,97120.205CFDAWATONWAN COUNTY Yes Yes
81,12920.509CFDA1,486,100
239
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
16,76620.505CFDAWEST CENTRAL INITIATIVE Yes
6,39920.205CFDA23,165
2,322,34320.509CFDAWESTERN COMMUNITY ACTION INC Yes
765,04020.205CFDAWRIGHT COUNTY Yes Yes
109,04993.127CFDA
MN - EMERGENCY MEDICAL SERVICES BOARDCHILDREN'S HEALTH CARE Yes
1,01715.904CFDA
MN - HISTORICAL SOCIETYCITY OF DULUTH Yes
26,27315.904CFDACITY OF MINNEAPOLIS Yes Yes
64415.904CFDACITY OF ST CLOUD Yes
2,548,03415.022CFDA
MN - INDIAN AFFAIRS COUNCILGOVT DEPT OF THE FOND DU LAC BAND OF Yes
237,45015.228CFDA16,26915.035CFDA
278,57415.038CFDA647,95615.042CFDA278,56815.043CFDA644,29415.044CFDA606,03915.046CFDA666,47315.048CFDA
3,68015.151CFDA60,54915.904CFDA
444,37015.152CFDA283,46784.010CFDA720,56984.027CFDA
240
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,04984.184CFDA15,80784.336CFDA
1,82084.358CFDA6,72384.369CFDA
96684.287CFDA81,53284.196CFDA26,29184.181CFDA
7,570,480
226,31820.608CFDA
MN - JUDICIALHENNEPIN COUNTY Yes Yes
209,54193.525CFDA
MN - MNSUREARROWHEAD ECON OPPORTUNITY AGCY Yes
74,03393.525CFDAHEARTLAND COMMUNITY ACTION AGCY Yes
174,55693.525CFDAHMONG AMERICAN PARTNERSHIP Yes
463,42293.525CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
17,64593.525CFDAMINNESOTA COUNCIL OF CHURCHES Yes Yes
58,36593.525CFDAMN AIDS PROJECT Yes
5,82693.778CFDA64,191
115,50993.525CFDANORTHWEST COMMUNITY ACTION INC Yes
10,47793.778CFDA125,986
241
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
49093.525CFDAOTTER TAIL COUNTY Yes Yes
106,71793.525CFDASOUTHSIDE COMMUNITY HEALTH SERVICE Yes Yes
64,54393.525CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
194,54993.525CFDAWESTERN COMMUNITY ACTION INC Yes Yes
2,202,37884.334CFDA
MN - OFFICE OF HIGHER EDUCATIONSSD 1 MINNEAPOLIS Yes Yes
3,09390.401CFDA
MN - OFFICE OF THE SECRETARY OF STATEMARSHALL COUNTY Yes Yes
6,60090.401CFDAYELLOW MEDICINE COUNTY Yes Yes
21,74866.460CFDA
MN - POLLUTION CONTROL AGENCYDAKOTA COUNTY Yes Yes
37,75466.040CFDAISD 2142 ST LOUIS COUNTY Yes Yes
97,01466.460CFDASCOTT COUNTY Yes
94,25266.460CFDASIBLEY COUNTY Yes Yes
242
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
7,95045.025CFDA
MN - STATE ARTS BOARDHENNEPIN COUNTY Yes Yes
117,67220.608CFDA
MN - TRIAL COURTSCASS COUNTY Yes
44,56220.608CFDACROW WING COUNTY Yes
131,25420.608CFDAOTTER TAIL COUNTY Yes Yes
29,18020.616CFDA160,434
362,93416.585CFDARAMSEY COUNTY Yes Yes
94,46310.561CFDA
MN CHIPPEWA TRIBEGOVT DEPT OF THE FOND DU LAC BAND OF Yes
100,00010.561CFDAGRAND PORTAGE RESERVATION Yes
33,80393.045CFDA133,803
1,94015.130CFDAISD 0706 VIRGINIA Yes Yes
72,75310.551CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
2,07116.588CFDA
MN COALITION AGAINST SEXUAL ASSAULTISANTI COUNTY Yes Yes
243
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
20,18410.580CFDA
MN COMM ACTION PARTNERSHIPANOKA COUNTY COMM ACTION PROG INC Yes
33,18193.525CFDATRI-VALLEY OPPORTUNITY COUNCIL INC Yes
8,17493.242CFDA
MN HEALTH SOLUTIONS CORPMAYO CLINIC Yes Yes
180,09893.838CFDA188,272
21,83514.169CFDA
MN HOME OWNERSHIP CENTERCITY OF ST PAUL Yes Yes
102,66214.228CFDA124,497
10,00014.169CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
12,01021.000CFDA
MN HOUSING FINANCE AGENCYANOKA COUNTY COMM ACTION PROG INC Yes
16,83021.000CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
28,16814.239CFDACenter City Housing Corp. Yes
312,57014.856CFDA340,738
47,00714.228CFDACITY OF MINNEAPOLIS Yes Yes
6,98021.000CFDACITY OF ST PAUL Yes Yes
244
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
328,52114.228CFDAHENNEPIN COUNTY Yes Yes
14,36314.231CFDAHMONG AMERICAN PARTNERSHIP Yes
40,73214.169CFDALUTHERAN SOCIAL SERVICE OF MN Yes
254,50014.239CFDA101,49021.000CFDA396,722
144,60014.241CFDAMN AIDS PROJECT Yes
211,26114.856CFDAPROJECT FOR PRIDE IN LIVING Yes
142,71814.871CFDASIBLEY COUNTY Yes Yes
320,00014.239CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
334,37614.267CFDA654,376
13,80414.267CFDATRI-VALLEY OPPORTUNITY COUNCIL INC Yes
3,52821.000CFDA181,67393.558CFDA199,005
4,59321.000CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
7,58221.000CFDAWRIGHT COUNTY COMMUNITY ACTION Yes
245
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,006,35066.468CFDA
MN PUBLIC FACILITIES AUTHORITYCITY OF BURNSVILLE Yes
1,206,08866.468CFDACITY OF CARLOS Yes Yes Yes
1,288,59066.468CFDACITY OF COLOGNE Yes Yes
626,00266.468CFDACITY OF CROSBY Yes Yes
367,65266.458CFDA993,654
2,937,81566.458CFDACITY OF EAST GRAND FORKS Yes
65,79166.458CFDACITY OF ELBOW LAKE Yes YesYes
277,47766.468CFDA343,268
302,54566.468CFDACITY OF FREEBORN Yes Yes
507,73666.458CFDACITY OF HALLOCK Yes Yes Yes
622,59666.468CFDACITY OF HARMONY Yes Yes
35,13966.468CFDACITY OF HERMAN Yes YesYes
388,79266.468CFDACITY OF MANKATO Yes
246
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,078,47666.468CFDACITY OF MENAHGA Yes Yes Yes
6,963,00066.468CFDACITY OF MINNETRISTA Yes
1,413,06466.458CFDACITY OF MONTICELLO Yes Yes
1,019,40266.458CFDACITY OF MOOSE LAKE Yes Yes
942,59266.458CFDACITY OF MORA Yes
456,01266.458CFDACITY OF NEW YORK MILLS Yes Yes
478,57566.468CFDA934,587
590,07466.468CFDACITY OF NORTH MANKATO Yes Yes
407,06366.458CFDACITY OF OSAKIS Yes Yes
439,87766.468CFDA846,940
1,374,70311.300CFDACITY OF SANDSTONE Yes
2,148,71566.468CFDACITY OF SHERBURN Yes Yes
11,563,74366.468CFDACITY OF ST CLOUD Yes
2,060,97566.458CFDA13,624,718
247
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
13,460,38966.458CFDACITY OF ST FRANCIS Yes Yes
408,96466.468CFDACITY OF ST PAUL Yes Yes
1,812,50066.468CFDACITY OF TWO HARBORS Yes Yes
3,605,33766.458CFDACITY OF WADENA Yes Yes
1,402,13666.468CFDA5,007,473
3,305,79066.458CFDACITY OF WALKER Yes Yes
1,913,43666.468CFDA5,219,226
736,25866.458CFDACITY OF WILLMAR Yes Yes
46,03566.458CFDACROW WING COUNTY Yes
40,213,74666.458CFDAMETROPOLITAN COUNCIL Yes
11,29666.458CFDARICE COUNTY Yes Yes
799,49893.045CFDA
MN RIVER AREA AGENCY ON AGINGLUTHERAN SOCIAL SERVICE OF MN Yes
351,53793.053CFDA1,151,035
267,98693.045CFDAPRAIRIE FIVE COMM ACT CNL Yes
90,23993.053CFDA358,225
248
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
64,24093.044CFDASOUTH MN REG LEGAL SERVICES INC Yes
519,11610.760CFDA
MN RURAL WATER ASSOCIATIONCITY OF CLIMAX Yes Yes
1,270,68710.760CFDACITY OF CYRUS Yes Yes
3,189,20110.760CFDACITY OF GRACEVILLE Yes Yes
1,11114.228CFDAMN VALLEY ACTION COUNCIL INC Yes
122,75393.395CFDA
MODULATION THERAPEUTICSMAYO CLINIC Yes Yes
17,36393.567CFDA
MONROE COUNTY, WISCONSINMAYO CLINIC Yes Yes
69,53910.556CFDA
MORRISON COUNTYRURAL MN CEP INC Yes
179,39910.557CFDATODD COUNTY Yes Yes
1,93384.181CFDA28,10193.069CFDA
2,67593.251CFDA34,10093.558CFDA37,42593.994CFDA
283,633
249
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
108,15710.557CFDA
MORRISON-TODD-WADENA COMMUNITY HEALTH BOARDWADENA COUNTY Yes
1,93384.181CFDA28,06293.069CFDA
2,32593.268CFDA76,34793.505CFDA27,39693.558CFDA23,82693.994CFDA
268,046
17,30493.866CFDA
MOUNT SINAI MEDICAL CENTER OF FLORIDAMAYO CLINIC Yes Yes
22,68293.837CFDA
MOUNT SINAI SCHOOL OF MEDICINE, NEW YORKMAYO CLINIC Yes Yes
19,37193.395CFDA42,053
58,30893.866CFDA
MPLS MEDICAL RESEARCH FOUNDATIONALLINA HEALTH SYSTEM Yes
31,01693.839CFDA89,324
241,92893.866CFDAHEALTH PARTNERS INSTITUTE Yes
17,37493.279CFDA116,98593.918CFDA376,287
51,24593.866CFDAMAYO CLINIC Yes Yes
258,24593.847CFDA309,490
2,38293.008CFDA
NATIONAL ASSOC OF COUNTY AND CITY HEALTH OFFICIALSANOKA COUNTY Yes
250
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,06093.008CFDACITY OF BLOOMINGTON Yes
10,83493.524CFDACOUNTRYSIDE PUBLIC HEALTH SERVICE Yes Yes
12593.008CFDAHENNEPIN COUNTY Yes Yes
1,88693.524CFDAHORIZON PUBLIC HEALTH Yes Yes
15,00093.008CFDAISANTI COUNTY Yes Yes
15,00093.008CFDAMEEKER-MCLEOD-SIBLEY CHS Yes
96893.008CFDASOUTHWEST HEALTH & HUMAN SERVICES Yes Yes
50,94893.524CFDA
NATIONAL ASSOCIATION OF CHRONIC DESEASE DIRECTORSHEALTH PARTNERS INSTITUTE Yes
319,15584.367CFDA
NATIONAL CENTER FOR TEACHER RESIDENCIESISD 0625 ST PAUL Yes YesYes
212,23493.395CFDA
NATIONAL CHILDHOOD CANCER FOUNDATIONCHILDREN'S HEALTH CARE Yes
174,96293.610CFDA
NATIONAL HEALTH CARE FOR THE HOMELESS COUNCILHENNEPIN COUNTY Yes Yes
251
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
562,20084.374CFDA
NATIONAL INSTITUTE FOR EXCELLENCE IN TEACHINGHMONG COLLEGE PREP ACADEMY Yes
92,86993.838CFDA
NATIONAL JEWISH HEALTHHEALTH PARTNERS INSTITUTE Yes
52,80893.855CFDAMAYO CLINIC Yes Yes
22,60084.027CFDA
NATIONAL JOINT POWERS ALLIANCEBENTON-STEARNS EDUCATION DISTRICT Yes Yes
55,39784.181CFDA77,997
37,19384.027CFDAMEEKER-WRIGHT SPECIAL ED COOP Yes
1,35693.839CFDA
NATIONAL MARROW DONOR PROGRAMMAYO CLINIC Yes Yes
57,24866.424CFDA
NATIONAL RURAL WATER ASSOCIATIONMN RURAL WATER ASSOCIATION Yes
26,21966.436CFDA237,55810.761CFDA425,81910.000CFDA746,844
13,00893.847CFDA
NATIONWIDE CHILDREN'S HOSPITALMAYO CLINIC Yes Yes
154,14193.853CFDA
NEUROSIGMA INCMAYO CLINIC Yes Yes
252
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
16,65393.837CFDA
NEW ENGLAND RESEARCH INSTITUTESMAYO CLINIC Yes Yes
12,98693.000CFDA
NORCMAYO CLINIC Yes Yes
37,73784.048CFDA
NORTH COUNTRY VOCATIONAL CENTERISD 0031 BEMIDJI Yes
10,14884.048CFDAISD 0036 KELLIHER Yes Yes
6,10084.048CFDAISD 0038 RED LAKE Yes Yes
5,41984.048CFDAISD 0113 WALKER-HACKENSACK-AKELEY Yes Yes
5,14884.048CFDAISD 0115 CASS LAKE - BENA Yes Yes
6,50084.048CFDAISD 0309 PARK RAPIDS Yes Yes
49,58816.588CFDA
NORTH DAKOTA - DEPARTMENT OF HEALTHLAKES & PRAIRIES COMM ACT PRTNRSHP Yes Yes
25,34010.559CFDA
NORTH DAKOTA - DEPARTMENT OF PUBLIC INSTRUCTIONTRI-VALLEY OPPORTUNITY COUNCIL INC Yes
22,00084.011CFDA47,340
253
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
96,13112.420CFDA
NORTHERN CALIFORNIA INSTITUTE FOR RESEARCH AND EDUCATIONMAYO CLINIC Yes Yes
777,69293.866CFDA873,823
3,50093.527CFDA
NORTHERN MINNESOTA NETWORKHENNEPIN COUNTY Yes Yes
4,43284.027CFDA
NORTHLAND LEARNING CTR, VIRGINIAISD 0700 HERMANTOWN Yes
12,65584.027CFDAISD 0701 HIBBING Yes YesYes Yes
246,52184.027CFDAISD 0706 VIRGINIA Yes Yes Yes
4,92684.173CFDA251,447
46884.027CFDAISD 0707 NETT LAKE Yes Yes
44684.173CFDA914
52,02384.173CFDAISD 0709 DULUTH Yes
384,94684.027CFDAISD 2142 ST LOUIS COUNTY Yes Yes
3,45684.173CFDA388,402
180,43084.027CFDAISD 2711 MESABI EAST (AURORA) Yes Yes
1,67684.173CFDA182,106
254
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
354,78084.215CFDA
NORTHSIDE ACHIEVEMENT ZONEYMCA OF THE GREATER TWIN CITIES Yes Yes
36,41693.242CFDA
NORTHWESTERN UNIVERSITYHEALTH PARTNERS INSTITUTE Yes
178,22793.173CFDAMAYO CLINIC Yes Yes
11,37093.396CFDA74,84093.839CFDA24,76393.846CFDA53,82293.847CFDA
343,022
8,67493.395CFDA
NRG ONCOLOGYMAYO CLINIC Yes Yes
184,08017.259CFDA
NW PRIVATE INDUSTRY COUNCILINTER-COUNTY COMMUNITY COUNCIL Yes
208,37917.258CFDA53,51517.278CFDA
445,974
1,00093.071CFDA
NW REGIONAL DEVELOPMENT COMMISSIONDOUGLAS COUNTY Yes Yes
18,51393.226CFDA
NY ACEDEMY OF MEDICINEMAYO CLINIC Yes Yes
47,92698.837CFDA
NYU SCHOOL OF MEDICINEMAYO CLINIC Yes Yes
255
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
20,06693.846CFDA
O N DIAGNOSTICSMAYO CLINIC Yes Yes
32,49393.000CFDA
OHIO STATE UNIVERSITYHEALTH PARTNERS INSTITUTE Yes
4,00193.846CFDAMAYO CLINIC Yes Yes
143,74012.351CFDA
OKLAHOMA STATE UNIVERSITYMAYO CLINIC Yes Yes
7,71647.070CFDA
OLD DOMINION UNIVERSITYMAYO CLINIC Yes Yes
324,62084.287CFDA
PACT FOR FAMILIES COLLABORATIVEISD 0347 WILLMAR Yes
936,64593.847CFDA
PARK NICOLLETHEALTH PARTNERS INSTITUTE Yes
199,89010.557CFDA
PARTNERSHIP 4 HEALTH COMMUNITY HEALTH BOARDBECKER COUNTY Yes Yes
1,93384.181CFDA20,12493.069CFDA
2393.074CFDA87593.251CFDA
2,40093.268CFDA397,48493.505CFDA
3,99093.525CFDA44,08293.558CFDA
256
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
27,96893.994CFDA698,769
277,64010.557CFDACLAY COUNTY Yes Yes
1,93384.181CFDA87,56293.069CFDA
76593.074CFDA2,95093.268CFDA2,25093.505CFDA
56093.539CFDA89,71993.558CFDA
304,53893.757CFDA77,56893.994CFDA
845,485
379,00010.557CFDAOTTER TAIL COUNTY Yes Yes
1,93384.181CFDA35,06993.069CFDA
46593.074CFDA62593.251CFDA
4,90093.268CFDA55093.314CFDA
113,74693.558CFDA408,99293.624CFDA
70,39093.994CFDA1,015,670
50,59410.557CFDAWILKIN COUNTY Yes Yes
1,93384.181CFDA72993.069CFDA
3,78193.558CFDA13,83393.994CFDA70,870
407,14084.027CFDA
PAUL BUNYAN EDUCATION COOPISD 0181 BRAINERD Yes Yes
25684.173CFDA407,396
257
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
47,44484.027CFDAISD 2174 PINE RIVER - BACKUS Yes Yes
19,38016.021CFDA
PEARL CRISIS CENTERMID-MINNESOTA LEGAL ASSISTANCE INC Yes
3,98393.867CFDA
PENNSYLVANIA STATE UNIVERSITYMAYO CLINIC Yes Yes
5,58884.048CFDA
PINE TO PRAIRIE COOPERATIVE CENTERISD 0432 MAHNOMEN Yes Yes
5,97284.027CFDA11,560
4,45884.048CFDAISD 0435 WAUBUN Yes Yes
3,16584.048CFDAISD 0564 THIEF RIVER FALLS Yes
4,66084.048CFDAISD 0593 CROOKSTON Yes Yes
2,88884.048CFDAISD 0690 WARROAD Yes Yes
34,85093.217CFDA
PLANNED PARENTHOOD OF MN ND & SDMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
22,25093.217CFDASEMCAC INC Yes
46,64693.217CFDASOUTHWEST MN OPPORTUNITY COUNCIL Yes
258
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,21093.958CFDA
POLK COUNTYNORMAN COUNTY Yes Yes
47,71510.557CFDA
POLK NORMAN MAHNOMEN CHBNORMAN COUNTY Yes Yes
3,86784.181CFDA39,57593.069CFDA82,22593.505CFDA
9,31693.558CFDA21,48093.994CFDA
204,178
214,38710.557CFDAPOLK COUNTY Yes Yes
1,93384.181CFDA20,46993.069CFDA
139,61693.276CFDA40093.314CFDA
53,23393.505CFDA43,83193.558CFDA45,29893.994CFDA
519,167
245,73093.396CFDA
PRINCETON UNIVERSITYMAYO CLINIC Yes Yes
19,61493.837CFDA
RADIATION MONITORING DEVICES INCMAYO CLINIC Yes Yes
152,23493.000CFDA
RADIOLOGICAL SOCIETY OF NORTH AMERICAMAYO CLINIC Yes Yes
20,11516.000CFDA
RAMSEY COUNTYCITY OF ROSEVILLE Yes Yes
259
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
44,16120.600CFDACITY OF ST PAUL Yes Yes
143,28020.616CFDA44,64520.608CFDA
232,086
1,622,28093.558CFDAGOODWILL INDUSTRIES/EASTER SEALS Yes
122,93917.258CFDA692,32317.270CFDA
2,437,542
217,91217.259CFDAHIRED Yes
1,815,73293.558CFDA2,033,644
19,98917.259CFDAHMONG AMERICAN PARTNERSHIP Yes
1,257,10893.558CFDA1,277,097
16,32093.558CFDAISD 0621 MOUNDS VIEW Yes
12,87417.259CFDALIFETRACK RESOURCES Yes Yes
451,63593.558CFDA464,509
30,01214.218CFDARESOURCE INC Yes
1,044,66693.558CFDA1,074,678
183,91014.218CFDASOUTH METRO HUMAN SERVICES D/B/A RA Yes
59,99993.235CFDAYMCA OF THE GREATER TWIN CITIES Yes Yes
260
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
5,54793.847CFDA
RECOMBINETICS, INC.MAYO CLINIC Yes Yes
11,55115.130CFDA
RED LAKE BAND OF CHIPPEWA INDIANSISD 0031 BEMIDJI Yes
9,19515.130CFDAISD 0690 WARROAD Yes Yes
1,13597.024CFDA
RED LAKE COUNTYINTER-COUNTY COMMUNITY COUNCIL Yes
2,50097.067CFDA
REG 1 - SEMN HOMELAND SECURITY EMERGENCY MGMTWABASHA COUNTY Yes Yes
82,33584.184CFDA
RENVILLE COUNTYPACT FOR FAMILIES COLLABORATIVE Yes
27,00693.556CFDA109,341
21,60084.048CFDA
RIDGEWATER COLLEGEISD 0347 WILLMAR Yes
9,96984.048CFDAISD 0423 HUTCHINSON Yes Yes
7,93084.048CFDAISD 0465 LITCHFIELD Yes
6,51384.048CFDAISD 0466 DASSEL-COKATO Yes
261
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
209,23584.027CFDA
RIVER BEND EDUCATION DISTRICTISD 0088 NEW ULM Yes Yes
14,07784.173CFDA223,312
41,51893.395CFDA
ROSWELL PARK CANCER INSTITUTEMAYO CLINIC Yes Yes
115,95693.397CFDA157,474
163,94784.027CFDA
RUM RIVER SPECIAL EDUCATION COOPISD 0477 PRINCETON Yes Yes
23,81784.173CFDA187,764
32,30184.181CFDAISD 0911 CAMBRIDGE-ISANTI Yes
85,33584.027CFDA26,24384.173CFDA
143,879
5,20684.181CFDAISD 0912 MILACA Yes Yes
68,71484.027CFDA13,27084.173CFDA87,190
219,64393.273CFDA
RUSH UNIVERSITY MEDICAL CENTERMAYO CLINIC Yes Yes
542,80593.000CFDA
SAIC-FREDERICKMAYO CLINIC Yes Yes
111,84493.307CFDA
SANFORD MEDICAL CENTERCHILDREN'S HEALTH CARE Yes
262
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
57,02893.307CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
9,46393.847CFDA
SANFORD-BURNHAM MEDICALMAYO CLINIC Yes Yes
172,26893.053CFDA
SE MN AREA AGENCY ON AGINGSEMCAC INC Yes
19993.043CFDA69,06293.044CFDA
624,83393.045CFDA53,12593.052CFDA
919,487
74,58193.044CFDASOUTH MN REG LEGAL SERVICES INC Yes
27,09393.044CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
59,49193.045CFDA46,00093.052CFDA15,87893.053CFDA
148,462
30093.043CFDAWABASHA COUNTY Yes Yes
1,49011.555CFDA
SE MN EMERGENCY COMMUNICATIONS BOARDMOWER COUNTY Yes Yes
17,63916.607CFDA19,129
4,06011.549CFDAOLMSTED COUNTY Yes
2,12997.067CFDA6,189
37811.549CFDAWABASHA COUNTY Yes Yes
263
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
56797.067CFDA945
17,20866.460CFDA
SE MN WATER RESOURCES BOARDWINONA COUNTY Yes Yes
79,49893.847CFDA
SEATTLE CHILDREN'S HOSPITALCHILDREN'S HEALTH CARE Yes
90,95410.569CFDA
SECOND HARVEST HEARTLANDISD 0621 MOUNDS VIEW Yes
513,69910.569CFDASALVATION ARMY Yes Yes
213,80117.235CFDA
SENIOR SERVICE AMERICA INCANOKA COUNTY Yes
671,37517.235CFDACENTRAL MN JOBS AND TRAINING Yes
233,42417.235CFDACITY OF DULUTH Yes
1,434,88317.235CFDAEASTSIDE NEIGHBORHOOD SERVICES, INC. Yes
181,33293.853CFDA
SEQUENT MEDICAL INCMAYO CLINIC Yes Yes
264
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
431,67494.006CFDA
SERVEMINNESOTA!DULUTH AREA FAMILY YMCA Yes
188,38084.287CFDASSD 1 MINNEAPOLIS Yes Yes
289,58094.006CFDA477,960
1,740,15184.027CFDA
SHERBURNE/NORTHERN WRIGHT SPEC ED COOPISD 0882 MONTICELLO Yes
62,56684.173CFDA54,99984.181CFDA
1,857,716
201,55684.027CFDAISD 0885 ST MICHAEL-ALBERTVILLE Yes Yes
6,60293.395CFDA
SIMAX, INC.MAYO CLINIC Yes Yes
44,45893.283CFDA
SIMMERSION LLCHEALTH PARTNERS INSTITUTE Yes
29,10193.394CFDA
SLOAN-KETTERING INSTITUTE FOR CANCER RESEARCHMAYO CLINIC Yes Yes
1,93994.019CFDA
SOAR CAREER SOLUTIONSCITY OF DULUTH Yes
24,22593.000CFDA
SOCIAL & SCIENTIFIC SYSTMS, INCMAYO CLINIC Yes Yes
265
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,10084.181CFDA
SOUTH CENTRAL SERVICE COOPERATIVEISD 0077 MANKATO Yes
20,50084.048CFDA22,600
4,31284.048CFDAISD 0088 NEW ULM Yes Yes
12,34417.282CFDA
SOUTH CENTRAL WORKFORCE COUNCILISD 0077 MANKATO Yes
76,48110.551CFDAMN VALLEY ACTION COUNCIL INC Yes
315,48017.258CFDA311,37217.259CFDA
29,01417.266CFDA34,15217.277CFDA
187,13417.278CFDA83,99117.282CFDA
1,188,27393.558CFDA2,225,897
18,02993.044CFDA
SOUTH MN REG LEGAL SERVICES INCMID-MINNESOTA LEGAL ASSISTANCE INC Yes
60,30293.866CFDA
SOUTHERN ILLINOIS UNIVERSITYMAYO CLINIC Yes Yes
4,74384.048CFDA
SOUTHWEST METRO EDUCATIONAL COOPISD 0110 WACONIA Yes Yes
31,19484.048CFDAISD 0112 EASTERN CARVER CO (CHASKA) Yes Yes
266
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
73,38684.048CFDAISD 0194 LAKEVILLE Yes YesYes
13,60084.048CFDAISD 0273 EDINA Yes
6,17484.048CFDAISD 0278 ORONO Yes
11,31384.048CFDAISD 0280 RICHFIELD Yes
23,61784.048CFDAISD 0720 SHAKOPEE Yes Yes
2,16384.048CFDAISD 0721 NEW PRAGUE Yes Yes
462,74884.411CFDA
SPURWINKISD 0283 ST LOUIS PARK Yes Yes
166,17984.010CFDA
SSD 1 MINNEAPOLISCATHOLIC CHARITIES OF THE ARCHDIOCES Yes
22,02384.060CFDAGREATER MPLS COUNCIL OF CHURCHES Yes YesYes
212,53684.334CFDAYMCA OF THE GREATER TWIN CITIES Yes Yes
77,87884.027CFDA
ST CROIX RIVER EDUCATION DISTRICTISD 0138 NORTH BRANCH Yes Yes
2,68684.181CFDA80,564
267
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
47,49184.027CFDAISD 0578 PINE CITY Yes Yes
15,91084.048CFDA63,401
194,99814.218CFDA
ST LOUIS COUNTYARROWHEAD ECON OPPORTUNITY AGCY Yes
105,36414.231CFDA220,03714.239CFDA
17,62293.757CFDA538,021
27,75997.067CFDACITY OF DULUTH Yes
85,00014.218CFDACITY OF ELY Yes YesYes
99,16716.527CFDADOMESTIC ABUSE INTERVENTION PROGRA Yes
117,91114.239CFDAKOOTASCA COMM ACTION INC Yes
5,00014.218CFDALUTHERAN SOCIAL SERVICE OF MN Yes
39,36314.871CFDA
ST PAUL PUBLIC HOUSING AGENCYCATHOLIC CHARITIES OF THE ARCHDIOCES Yes
55,00059.005CFDA
ST THOMAS UNIVERSITYMETROPOLITAN ECONOMIC DEVELOPMEN Yes Yes
311,31293.393CFDA
STANFORD UNIVERSITYMAYO CLINIC Yes Yes
27893.847CFDA106,34293.853CFDA
268
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
36,62593.879CFDA454,557
11,06593.991CFDA
STATE OF GEORGIAMAYO CLINIC Yes Yes
294,44416.575CFDA305,509
34,00793.241CFDANATIONAL RURAL HEALTH RESOURCE CTR Yes Yes
6593.241CFDA
STATE OF KANSAS - DEPT OF HEALTH AND ENVIRONMENTNATIONAL RURAL HEALTH RESOURCE CTR Yes Yes
9,65910.558CFDA
STATE OF WISCONSIN - DEPT OF PUBLIC INSTRUCTIONEASTSIDE NEIGHBORHOOD SERVICES, INC. Yes
68,00020.505CFDA
STATE OF WISCONSIN - DEPT OF TRANSPORTATIONARROWHEAD REG DEVELOP COMM Yes
7,82493.074CFDA
STATE OF WISCONSIN - DIVISION OF PUBLIC HEALTHMAYO CLINIC Yes Yes
52,21493.846CFDA
STATE UNIVERSITY OF NEW YORKMAYO CLINIC Yes Yes
21,28693.859CFDA20,13393.866CFDA93,633
10,70693.268CFDA
STEARNS COUNTYCHISAGO COUNTY Yes Yes
269
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
91920.703CFDACITY OF ST CLOUD Yes
1,333,28993.558CFDARESOURCE INC Yes
2,55693.778CFDASHERBURNE COUNTY Yes
9,97293.778CFDAWRIGHT COUNTY Yes Yes
4,12193.853CFDA
STELLENBOSCH UNIVERSITYMAYO CLINIC Yes Yes
250,48893.853CFDA
SUN HEALTH RESEARCH INSTITUTEMAYO CLINIC Yes Yes
182,07893.866CFDA432,566
157,67784.027CFDA
SW & WEST CENTRAL SERVICE COOPISD 0177 WINDOM Yes
648,82684.027CFDAISD 0347 WILLMAR Yes
31,65084.173CFDA680,476
195,62484.027CFDAISD 2689 PIPESTONE AREA Yes YesYes
198,27984.027CFDAISD 2859 GLENCOE-SILVER LAKE Yes Yes
7,11084.173CFDA205,389
270
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
269,82784.027CFDAISD 2897 REDWOOD FALLS Yes Yes
2,10084.181CFDASOUTHERN PLAINS ED COOP Yes Yes
79,60693.395CFDA
TEXAS TECH UNIVERSITYMAYO CLINIC Yes Yes
76,79314.235CFDA
THREE RIVERS COMMUNITY ACTION, INCMN VALLEY ACTION COUNCIL INC Yes
36,07514.235CFDASEMCAC INC Yes
2,17720.600CFDA
TODD COUNTYCITY OF OSAKIS Yes Yes
12,28597.036CFDA
TOWN OF HENDERSONSIBLEY COUNTY Yes Yes
22,23493.395CFDA
TRANSLATIONAL GENOMICS RESEARCH INSTITUTEMAYO CLINIC Yes Yes
73,38093.958CFDA
TREMPEALEAU COUNTY, WISCONSINMAYO CLINIC Yes Yes
14,23793.959CFDA87,617
41,26193.600CFDA
TRI-COUNTY COMMUNITY ACTION, INC.LAKES & PINES COMM ACT COUNCIL Yes
271
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,70716.014CFDA
TUBMANFAMILY PARTNERSHIP Yes
21,71294.002CFDA
U.S. - CORP FOR NATL AND COMM SERVICEANOKA COUNTY Yes
136,96894.002CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
552,97194.011CFDACATHOLIC CHARITIES ST CLOUD Yes
109,67094.002CFDACITY OF ST CLOUD Yes
261,26294.013CFDACITY OF ST PAUL Yes Yes
29,54894.002CFDACROW WING COUNTY Yes
182,17694.013CFDAINITIATIVE FOUNDATION Yes
953,67494.011CFDALUTHERAN SOCIAL SERVICE OF MN Yes
660,05594.016CFDA1,613,729
129,45994.002CFDAMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
14,66894.006CFDAMINNESOTA COUNCIL OF CHURCHES Yes Yes
272
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
543,91494.013CFDAMN LITERACY COUNCIL INC Yes
240,20494.019CFDAPROJECT FOR PRIDE IN LIVING Yes
282,40994.011CFDATRI-VALLEY OPPORTUNITY COUNCIL INC Yes
292,97894.002CFDAVOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
268,00010.766CFDA
U.S. - DEPARTMENT OF AGRICULTUREBI-COUNTY COMM ACTION COUNCIL Yes YesYes
50,28910.575CFDACARLTON COOK LAKE ST LOUIS CO HL BD Yes Yes
20,67710.912CFDACARLTON COUNTY Yes Yes
9,70010.664CFDACASS COUNTY Yes
132,95410.561CFDACENTRAL MN JOBS AND TRAINING Yes
13,67310.675CFDACITY OF DULUTH Yes
1,220,11710.760CFDACITY OF FREEBORN Yes Yes
50,00010.766CFDACITY OF HARMONY Yes Yes
273
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
5,340,11710.760CFDACITY OF HECTOR Yes Yes
1,560,13510.760CFDACITY OF HERMAN Yes YesYes
23,74610.766CFDA1,583,881
2,010,37910.760CFDACITY OF MORGAN Yes Yes
1,530,89510.760CFDACITY OF VERNDALE Yes Yes
45,63010.561CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
31,79810.000CFDACOOK COUNTY Yes Yes
195,39910.664CFDA5,72310.000CFDA
232,920
717,39210.913CFDADAKOTA COUNTY Yes Yes
8,73810.769CFDAFARIBAULT COUNTY Yes Yes
550,78910.567CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
103,78310.863CFDA7,73710.582CFDA
662,309
24,54810.567CFDAGRAND PORTAGE RESERVATION Yes
8,83210.168CFDAHMONG AMERICAN PARTNERSHIP Yes
88,59310.225CFDA
274
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
557,75610.311CFDA208,69710.443CFDA
17,77310.902CFDA881,651
62,97810.446CFDAINITIATIVE FOUNDATION Yes
1,592,67110.767CFDA1,655,649
27,15310.575CFDAISD 0197 W ST PAUL-MNDTA HGTS-EAGAN Yes Yes
17,02910.575CFDAISD 0309 PARK RAPIDS Yes Yes
3,91310.069CFDAISD 0347 WILLMAR Yes
33,40610.555CFDAISD 0480 ONAMIA Yes Yes
82,32510.555CFDAISD 2165 HINCKLEY-FINLAYSON Yes
30,00010.000CFDAITASCA COUNTY Yes Yes
95,01010.000CFDA125,010
12,33310.069CFDAKANDIYOHI COUNTY Yes Yes
8,46510.415CFDAKOOTASCA COMM ACTION INC Yes
32,57610.427CFDA41,041
13,50010.000CFDALAKE COUNTY Yes Yes
13,40810.000CFDA26,908
275
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
70,21310.555CFDANEXUS Yes Yes
2,89410.351CFDANORTHWEST COMMUNITY ACTION INC Yes
2,29810.914CFDARAMSEY COUNTY Yes Yes
30,94710.351CFDAREGION 5 DEVELOP COMM Yes Yes
20,14210.446CFDA36,60010.890CFDA29,21510.862CFDA11,52410.168CFDA
451,89010.870CFDA580,318
10,68310.551CFDASALVATION ARMY Yes Yes
2,012,85310.415CFDASE MN MULTI COUNTY HRA Yes
154,68910.427CFDA2,167,542
88910.069CFDASHERBURNE COUNTY Yes
2,40010.664CFDAST LOUIS COUNTY Yes
965,34310.767CFDASTEVENS COUNTY ECONOMIC IMPROVEME Yes Yes
2,342,07610.415CFDATHREE RIVERS COMMUNITY ACTION, INC Yes
276
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
8,04010.675CFDATWIN CITY TREE TRUST Yes
302,63210.767CFDAWEST CENTRAL INITIATIVE Yes
61,62811.302CFDA
U.S. - DEPARTMENT OF COMMERCEARROWHEAD REG DEVELOP COMM Yes
2,393,19311.307CFDA2,454,821
32,79711.303CFDACENTRAL MN JOBS AND TRAINING Yes
707,30711.307CFDACITY OF FAIRMONT Yes Yes
159,14511.802CFDAMETROPOLITAN ECONOMIC DEVELOPMEN Yes Yes
312,85111.805CFDA471,996
812,32411.307CFDAMID-MINNESOTA DEVELOPMENT COMM Yes Yes
56,97111.302CFDA869,295
52,62811.302CFDANW REGIONAL DEVELOPMENT COMMISSIO Yes
2,527,48111.307CFDA2,580,109
70,64811.302CFDAREGION 5 DEVELOP COMM Yes Yes
1,149,48711.307CFDA1,220,135
1,557,33411.307CFDASOUTHERN MINNESOTA INITIATIVE FOUND Yes
277
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,475,47311.302CFDAUPPER MN VALLEY REG DEVELOP COMM Yes Yes
1,074,33311.307CFDAWEST CENTRAL INITIATIVE Yes
54,62811.302CFDA1,128,961
91,19012.420CFDA
U.S. - DEPARTMENT OF DEFENSEALLINA HEALTH SYSTEM Yes
174,04512.400CFDACITY OF DULUTH Yes
2,96912.401CFDACITY OF WADENA Yes Yes
10,257,15912.000CFDAMAYO CLINIC Yes Yes
247,04712.300CFDA5,347,11912.420CFDA
144,94012.431CFDA15,996,265
470,02412.002CFDAMETROPOLITAN ECONOMIC DEVELOPMEN Yes Yes
76,01412.357CFDAMN TRANSITIONS CHARTER SCHOOL Yes
1,93384.181CFDA
U.S. - DEPARTMENT OF EDUCATIONDAKOTA COUNTY Yes Yes
13,21684.060CFDADULUTH PUBLIC SCHOOLS ACADEMY Yes
278
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
63,78084.060CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
23,72084.060CFDAGRAND PORTAGE RESERVATION Yes
85,66984.060CFDAISD 0011 ANOKA-HENNEPIN Yes
21,00584.060CFDAISD 0012 CENTENNIAL Yes Yes
64,07684.060CFDAISD 0013 COLUMBIA HEIGHTS Yes Yes
29,26584.060CFDAISD 0015 ST FRANCIS Yes
97,93084.060CFDAISD 0022 DETROIT LAKES Yes Yes
7,49584.041CFDAISD 0031 BEMIDJI Yes
225,38384.060CFDA232,878
497,75084.041CFDAISD 0036 KELLIHER Yes Yes
28,08484.060CFDA14,08084.358CFDA
539,914
9,310,12984.041CFDAISD 0038 RED LAKE Yes Yes
330,37984.060CFDA9,640,508
150,53984.041CFDAISD 0094 CLOQUET Yes
109,26984.060CFDA259,808
279
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
39,64884.060CFDAISD 0113 WALKER-HACKENSACK-AKELEY Yes Yes
343,30484.041CFDA382,952
4,155,69084.041CFDAISD 0115 CASS LAKE - BENA Yes Yes
287,44884.060CFDA4,443,138
192,35884.027CFDAISD 0129 MONTEVIDEO Yes Yes
5,92784.173CFDA198,285
52,46084.060CFDAISD 0152 MOORHEAD Yes Yes
228,20184.041CFDAISD 0162 BAGLEY Yes Yes
52,39284.060CFDA280,593
52,58184.060CFDAISD 0196 ROSEMOUNT-APPLE VALLEY-EAG Yes Yes
579,69284.165CFDA632,273
10,77284.060CFDAISD 0199 INVER GROVE HEIGHTS Yes Yes
16,99384.060CFDAISD 0256 RED WING Yes
30,20884.060CFDAISD 0271 BLOOMINGTON Yes Yes
53,62684.060CFDAISD 0279 OSSEO AREA Yes Yes
38,94184.060CFDAISD 0281 ROBBINSDALE Yes YesYes
280
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
25,23784.060CFDAISD 0309 PARK RAPIDS Yes Yes
29,73684.060CFDAISD 0316 GREENWAY (COLERAINE) Yes Yes
629,74584.041CFDAISD 0317 DEER RIVER Yes Yes
104,10684.060CFDA733,851
89,44584.060CFDAISD 0318 GRAND RAPIDS Yes Yes
1,480,68584.041CFDAISD 0432 MAHNOMEN Yes Yes Yes
6,14184.358CFDA109,97784.060CFDA
1,596,803
992,98084.041CFDAISD 0435 WAUBUN Yes Yes
105,02184.060CFDA7,03584.358CFDA
66,60484.215CFDA1,171,640
498,20584.041CFDAISD 0480 ONAMIA Yes Yes
62,54184.060CFDA560,746
14,63284.060CFDAISD 0564 THIEF RIVER FALLS Yes
8,26084.060CFDAISD 0593 CROOKSTON Yes Yes
33,90984.060CFDAISD 0621 MOUNDS VIEW Yes
281
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
49,32584.060CFDAISD 0622 N ST PAUL-MAPLEWOOD-OAKDAL Yes
5,88084.060CFDAISD 0624 WHITE BEAR LAKE Yes Yes
188,09484.060CFDAISD 0625 ST PAUL Yes YesYes
39,94584.363CFDA457,88084.351CFDA274,83284.299CFDA326,19684.184CFDA230,80284.051CFDA
1,517,749
36,20584.060CFDAISD 0690 WARROAD Yes Yes
10,19784.060CFDAISD 0701 HIBBING Yes YesYes
28,55684.060CFDAISD 0706 VIRGINIA Yes Yes
12,64284.358CFDAISD 0707 NETT LAKE Yes Yes
17,46484.060CFDA654,73784.041CFDA684,843
133,95484.060CFDAISD 0709 DULUTH Yes
14,16084.060CFDAISD 0719 PRIOR LAKE - SAVAGE Yes Yes
37,99684.060CFDAISD 0720 SHAKOPEE Yes Yes
282
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
52,86584.060CFDAISD 0728 ELK RIVER Yes
23,13084.215CFDA75,995
40,12084.060CFDAISD 0742 ST CLOUD Yes Yes
19,11784.060CFDAISD 0831 FOREST LAKE Yes
4,48484.060CFDAISD 0834 STILLWATER Yes
147,79384.215CFDA152,277
109,15884.041CFDAISD 2142 ST LOUIS COUNTY Yes Yes
84,72584.060CFDA193,883
391,93584.133CFDAMAYO CLINIC Yes Yes
59,27484.063CFDA9,325,65984.268CFDA9,776,868
158,18684.161CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
153,93484.240CFDA312,120
27,36584.060CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
654,46884.041CFDANAYTAHWAUSH COMMUNITY SCHOOL Yes Yes
25,25384.060CFDA13,37884.358CFDA
693,099
319,99184.328CFDAPACER CENTER, INC Yes
130,00084.235CFDA
283
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
396,37484.327CFDA846,365
195,75684.299CFDASSD 1 MINNEAPOLIS Yes Yes
356,90084.215CFDA330,16784.060CFDA
1,065,25284.377CFDA1,948,075
3,70081.049CFDA
U.S. - DEPARTMENT OF ENERGYMAYO CLINIC Yes Yes
89,00293.658CFDA
U.S. - DEPARTMENT OF HEALTH & HUMAN SERVICES360 COMMUNITIES Yes
736,22093.837CFDAALLINA HEALTH SYSTEM Yes
18,97393.279CFDA228,68393.610CFDA728,33493.914CFDA
6,60093.917CFDA1,718,810
6,538,50693.600CFDAANOKA COUNTY COMM ACTION PROG INC Yes
3,262,68793.600CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
2,789,61293.600CFDABI-COUNTY COMM ACTION COUNCIL Yes YesYes Yes
10,300,30493.600CFDACAP RAMSEY & WASHINGTON COUNTIES Yes
209,77393.550CFDACATHOLIC CHARITIES OF THE ARCHDIOCES Yes
284
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
61,72993.674CFDACATHOLIC CHARITIES ST CLOUD Yes
154,29193.624CFDACENTRACARE HLTH SYS/ST CLOUD HOSPIT Yes
18,20093.837CFDA157,21893.912CFDA329,709
1,136,00393.558CFDACENTRAL MN JOBS AND TRAINING Yes
5,634,69793.600CFDACHILD CARE RESOURCE AND REFERRAL, IN Yes
59,41593.398CFDACHILDREN'S HEALTH CARE Yes
80093.959CFDACITY OF GRAND RAPIDS Yes
290,78893.110CFDACITY OF MINNEAPOLIS Yes Yes
12,36293.136CFDA6,44593.243CFDA
667,97993.926CFDA977,574
3,652,31593.224CFDACOMMUNITY HEALTH SERVICES, INC. Yes Yes
57,71393.526CFDA3,710,028
1,230,80793.441CFDACOMMUNITY SERVICES DEPT OF PRAIRIE IS Yes
111,78193.445CFDA1,342,588
49,38093.566CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
285
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,041,18593.592CFDADOMESTIC ABUSE INTERVENTION PROGRA Yes
119,12493.557CFDAEVERGREEN YOUTH & FAMILY SERVICE, IN Yes
152,33793.623CFDA271,461
22,59593.866CFDAFAIRVIEW HEALTH SERVICES Yes
43,74593.110CFDAFAMILY PARTNERSHIP Yes
10,431,20293.210CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
353,26493.237CFDA327,62993.442CFDA
41,28193.284CFDA133,30593.933CFDA
11,39093.556CFDA42,49393.053CFDA
119,72893.576CFDA7,82493.645CFDA
54,44093.575CFDA140,52093.047CFDA
35,57493.054CFDA1,618,94193.600CFDA
266,51793.283CFDA13,584,108
100,00793.445CFDAGRAND PORTAGE RESERVATION Yes
1,168,37693.228CFDA16,19493.237CFDA
352,91193.445CFDA30,90393.575CFDA12,47993.596CFDA
154,47893.600CFDA1,87093.071CFDA
30,93593.047CFDA2,50393.053CFDA
32,55093.600CFDA
286
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
34,02793.047CFDA2,20293.053CFDA
1,939,435
19,87193.226CFDAHEALTH PARTNERS INSTITUTE Yes
2,427,28393.395CFDA980,16893.394CFDA335,96993.393CFDA164,35493.866CFDA856,88993.865CFDA557,91993.262CFDA774,44093.121CFDA603,80893.847CFDA122,91593.855CFDA
3,419,84893.837CFDA511,31593.000CFDA111,18593.000CFDA
8,57393.000CFDA10,894,537
1,660,83693.600CFDAHEARTLAND COMMUNITY ACTION AGCY Yes
123,95293.134CFDAHENNEPIN COUNTY Yes Yes
240,26893.243CFDA415,86893.253CFDA
2,026,56293.297CFDA115,98293.510CFDA
5,365,62293.914CFDA123,93593.924CFDA
2,604,22893.224CFDA1,441,43693.527CFDA
12,457,853
316,10393.576CFDAHMONG AMERICAN PARTNERSHIP Yes
123,68393.276CFDAHORIZON PUBLIC HEALTH Yes Yes
287
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,040,99993.193CFDAINDIAN HEALTH BOARD OF MINNEAPOLIS, I Yes
735,92993.193CFDA1,656,51193.224CFDA
582,52393.237CFDA41,13293.933CFDA
5,057,094
1,095,46693.600CFDAINTER-COUNTY COMMUNITY COUNCIL Yes
455,94093.600CFDA1,551,406
112,24393.276CFDAISD 0110 WACONIA Yes Yes
10,00083.079CFDAISD 0256 RED WING Yes
116,37093.276CFDAISD 0284 WAYZATA Yes Yes
131,28993.276CFDAISD 0317 DEER RIVER Yes Yes
124,95093.276CFDAISD 0480 ONAMIA Yes Yes
17,52893.243CFDAISD 0625 ST PAUL Yes YesYes
61,56893.110CFDA79,096
1,945,28193.600CFDAISD 0709 DULUTH Yes
15,22493.243CFDAISD 0742 ST CLOUD Yes Yes
288
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
17893.070CFDAISD 2905 TRI-CITY UNITED Yes Yes
77,57893.276CFDAKANABEC COUNTY Yes Yes
122,06893.276CFDAKANDIYOHI COUNTY Yes Yes
1,980,97393.600CFDAKOOTASCA COMM ACTION INC Yes
2,523,59193.600CFDALAKES & PINES COMM ACT COUNCIL Yes
70,16410.558CFDALAKES & PRAIRIES COMM ACT PRTNRSHP Yes Yes
1,860,80693.600CFDA1,930,970
694,06893.550CFDALUTHERAN SOCIAL SERVICE OF MN Yes
270,07193.557CFDA426,17893.623CFDA
1,390,317
5,152,25493.600CFDAMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
375,56893.226CFDAMAYO CLINIC Yes Yes
81,69693.067CFDA816,61493.116CFDA
1,408,45193.638CFDA209,65993.103CFDA594,92493.113CFDA553,90893.121CFDA
1,354,36193.172CFDA292,03893.173CFDA455,37393.213CFDA
1,422,12193.233CFDA
289
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
911,29993.242CFDA2,197,82493.273CFDA
631,07793.279CFDA5,536,94793.286CFDA
626,79293.307CFDA3,880,55893.310CFDA7,207,23193.350CFDA
67,36893.351CFDA1,012,50993.361CFDA
14,806,57793.393CFDA8,442,87693.394CFDA
28,976,35293.395CFDA9,836,82093.396CFDA
14,620,48593.397CFDA2,387,37893.398CFDA
85,44093.399CFDA16,354,42693.837CFDA
5,112,33193.838CFDA1,079,20693.839CFDA
10,131,23593.846CFDA22,586,55393.847CFDA
4,930,60593.848CFDA829,63693.849CFDA
19,737,76493.853CFDA12,508,35893.855CFDA
6,093,82993.859CFDA2,607,96293.865CFDA
22,148,03293.866CFDA2,029,22793.867CFDA
908,67893.879CFDA2,415,14593.000CFDA
199,60093.000CFDA13,30793.959CFDA
238,478,140
205,52793.048CFDAMETRO AREA AGENCY ON AGING Yes
423,98193.138CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
494,47493.630CFDA87,59893.618CFDA74,69593.843CFDA
290
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
39,14093.873CFDA1,119,888
77,29593.047CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
39,22593.053CFDA41,14493.054CFDA
5,961,21093.210CFDA214,96493.237CFDA249,22793.442CFDA
4,27093.525CFDA17,45793.556CFDA
160,54393.575CFDA512,48493.563CFDA
1,687,12393.600CFDA8,71793.645CFDA
214,34593.658CFDA9,188,004
3,088,09993.600CFDAMN VALLEY ACTION COUNCIL INC Yes
126,37093.276CFDAMORRISON COUNTY Yes Yes
378,02193.612CFDAMPLS AMERICAN INDIAN CENTER, INC Yes
1,048,58193.241CFDANATIONAL RURAL HEALTH RESOURCE CTR Yes Yes
537,34693.224CFDANEIGHBORHOOD HEALTHSOURCE Yes Yes Yes
1,381,07693.527CFDA29,53393.526CFDA
1,947,955
2,085,27593.600CFDANORTHWEST COMMUNITY ACTION INC Yes
509,79393.600CFDA2,595,068
291
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
68,02293.103CFDAOLMSTED COUNTY Yes
155,06493.605CFDA223,086
99,59193.504CFDAPACER CENTER, INC Yes
28,27493.243CFDA127,865
20,176,07893.600CFDAPARENTS IN COMMUNITY ACTION INC Yes
1,488,69893.600CFDAPRAIRIE FIVE COMM ACT CNL Yes
496,27093.217CFDARAMSEY COUNTY Yes Yes
3,00093.103CFDARENVILLE COUNTY Yes Yes
141,22193.276CFDA144,221
106,94993.276CFDAROSEAU COUNTY Yes Yes
4,490,96693.558CFDARURAL MN CEP INC Yes
77,60193.550CFDASALVATION ARMY Yes Yes
1,534,60193.527CFDASAWTOOTH MOUNTAIN CLINIC, INC Yes Yes
311,59993.224CFDA312,08493.912CFDA119,91993.526CFDA
2,278,203
292
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,443,55193.600CFDASCOTT CARVER DAKOTA CAP AGENCY INC Yes
1,939,70893.600CFDASEMCAC INC Yes
147,58193.276CFDASHERBURNE COUNTY Yes
1,766,25693.527CFDASOUTHSIDE COMMUNITY HEALTH SERVICE Yes Yes Yes
511,36793.224CFDA2,277,623
1,146,20793.600CFDASOUTHWEST MN OPPORTUNITY COUNCIL Yes
58,79493.576CFDATHINK SMALL Yes
139,44993.276CFDATODD COUNTY Yes Yes
4,685,16293.600CFDATRI-COUNTY COMMUNITY ACTION, INC. Yes Yes
10,710,15893.600CFDATRI-VALLEY OPPORTUNITY COUNCIL INC Yes
190,70293.747CFDAVOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
122,21593.276CFDAWADENA COUNTY Yes
2,971,09393.600CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
293
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
277,95293.602CFDA3,249,045
2,086,86093.224CFDAWEST SIDE COMMUNITY HEALTH SERVICE Yes Yes
4,563,89293.527CFDA107,04093.837CFDA
6,757,792
847,60793.600CFDAWESTERN COMMUNITY ACTION INC Yes
1,743,12993.600CFDAWRIGHT COUNTY COMMUNITY ACTION Yes
86,58293.276CFDAYELLOW MEDICINE COUNTY Yes Yes
17,13093.557CFDAYMCA OF THE GREATER TWIN CITIES Yes Yes
3,61897.024CFDA
U.S. - DEPARTMENT OF HOMELAND SECURITYARROWHEAD ECON OPPORTUNITY AGCY Yes
100,97097.056CFDACITY OF DULUTH Yes
40,92997.044CFDACITY OF EAST GRAND FORKS Yes
89,82497.044CFDACITY OF HARMONY Yes Yes
174,38197.004CFDACITY OF MENAHGA Yes Yes
1,389,22397.044CFDACITY OF ST PAUL Yes Yes Yes
294
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
601,63397.056CFDA1,990,856
147,07797.044CFDACITY OF VERNDALE Yes Yes
245,63797.067CFDACOMMUNITY SERVICES DEPT OF PRAIRIE IS Yes
256,25097.056CFDAGOODHUE COUNTY Yes Yes Yes
1,83597.036CFDAISD 0014 FRIDLEY Yes Yes
200,00014.239CFDALUTHERAN SOCIAL SERVICE OF MN Yes
36597.024CFDAMAHUBE-OTWA COMMUNITY ACTION PRT Yes Yes
155,04797.010CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
2,96197.024CFDANORTHWEST COMMUNITY ACTION INC Yes
1,15097.024CFDAPRAIRIE FIVE COMM ACT CNL Yes
2,25097.024CFDASALVATION ARMY Yes Yes
1,87797.024CFDASEMCAC INC Yes
295
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
141,38097.056CFDAST LOUIS COUNTY Yes
15,08097.024CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
96,65314.267CFDA
U.S. - DEPARTMENT OF HOUSING & URBAN DEVELOPMENT360 COMMUNITIES Yes
888,26514.235CFDAAMHERST H. WILDER FOUNDATION Yes Yes
975,48914.218CFDAANOKA COUNTY Yes Yes
17,00014.169CFDAANOKA COUNTY COMM ACTION PROG INC Yes
37,83714.169CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
39,00514.249CFDA326,56414.267CFDA403,406
55,35814.850CFDABECKER COUNTY Yes Yes
141,35014.871CFDA34,36614.872CFDA
231,074
319,72814.235CFDABI-COUNTY COMM ACTION COUNCIL Yes YesYes
92,59514.267CFDABLUE EARTH COUNTY Yes Yes
16,38214.169CFDACAP OF SUBURBAN HENNEPIN Yes Yes
296
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
38,43714.191CFDACATHOLIC CHARITIES OF THE ARCHDIOCES Yes
20,00014.169CFDACATHOLIC CHARITIES ST CLOUD Yes
501,99314.267CFDACenter City Housing Corp. Yes
5,04314.181CFDA507,036
4,452,38014.871CFDACITY OF BLOOMINGTON Yes
581,83614.218CFDA5,034,216
2,227,38914.218CFDACITY OF DULUTH Yes
176,58614.231CFDA627,00714.239CFDA
43,80014.401CFDA670,32514.900CFDA
3,745,107
51,65114.238CFDACITY OF MANKATO Yes
153,65614.850CFDA2,785,55414.871CFDA
178,22714.872CFDA53,07514.877CFDA
3,222,163
16,997,81914.218CFDACITY OF MINNEAPOLIS Yes Yes
833,40914.231CFDA3,259,51914.239CFDA1,161,47314.241CFDA
931,04414.256 ARRACFDA936,26214.900CFDA
24,119,526
348,06414.218CFDACITY OF MOORHEAD Yes
297
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
168,93814.228CFDACITY OF NORTH MANKATO Yes Yes
1,703,45814.871CFDACITY OF PLYMOUTH Yes
103,46814.879CFDA273,54614.218CFDA
2,080,472
2,104,18414.871CFDACITY OF RICHFIELD Yes
607,14014.218CFDACITY OF ROCHESTER Yes
845,70914.218CFDACITY OF ST CLOUD Yes
6,323,88714.218CFDACITY OF ST PAUL Yes Yes Yes
553,46414.231CFDA261,69414.239CFDA166,91414.256CFDA
90,92514.401CFDA7,396,884
40,00014.169CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
1,823,76614.218CFDADAKOTA COUNTY Yes Yes Yes
2,207,50714.239CFDA4,031,273
10,00014.850CFDAEASTSIDE NEIGHBORHOOD SERVICES, INC. Yes
159,72014.235CFDAEVERGREEN YOUTH & FAMILY SERVICE, IN Yes
298
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
253,38914.862CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
3,464,78814.867CFDA3,718,177
62,77014.181CFDAHEARTLAND COMMUNITY ACTION AGCY Yes
151,53014.235CFDA214,300
3,399,05814.218CFDAHENNEPIN COUNTY Yes Yes
194,51414.231CFDA330,01414.238CFDA
3,528,06714.239CFDA1,789,04514.267CFDA1,970,60514.905CFDA
11,211,303
5,769,00514.871CFDAHRA OF ST CLOUD Yes Yes Yes
629,94014.182CFDA534,75014.850CFDA391,85814.872CFDA322,43014.238CFDA
7,647,983
36,58514.235CFDAINTER-COUNTY COMMUNITY COUNCIL Yes
20,19014.169CFDAKOOTASCA COMM ACTION INC Yes
32,52314.267CFDA52,713
191,32614.235CFDALAKES & PINES COMM ACT COUNCIL Yes
156,36414.235CFDALAKES & PRAIRIES COMM ACT PRTNRSHP Yes Yes
6,20114.228CFDA162,565
249,45814.231CFDALUTHERAN SOCIAL SERVICE OF MN Yes
299
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
326,96814.267CFDA576,426
407,38914.157CFDAMAYO CLINIC Yes Yes
47,98114.871CFDA455,370
2,753,45514.238CFDAMETROPOLITAN COUNCIL Yes
61,952,43514.871CFDA64,705,890
334,38314.418CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
1,832,99714.867CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes Yes
36,17114.870CFDANORTHWEST COMMUNITY ACTION INC Yes
115,02214.267CFDAOLMSTED COUNTY Yes
345,71214.267CFDAPERSPECTIVES INC Yes Yes
895,04414.235CFDAPROJECT FOR PRIDE IN LIVING Yes
747,80714.218CFDARAMSEY COUNTY Yes Yes
386,74014.235CFDA85,00014.267CFDA
1,219,547
457,26514.267CFDARESOURCE INC Yes
42,45814.238CFDARICE COUNTY Yes Yes
300
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,743,08214.871CFDA1,785,540
30,70814.191CFDASALVATION ARMY Yes Yes
1,104,10014.239CFDA127,82314.241CFDA
16,81514.249CFDA296,01614.267CFDA
1,575,462
273,75014.267CFDASCOTT CARVER DAKOTA CAP AGENCY INC Yes
312,69814.871CFDA586,448
143,08014.238CFDASCOTT COUNTY Yes
194,43414.850CFDASE MN MULTI COUNTY HRA Yes
83,99014.872CFDA1,760,49414.871CFDA2,038,918
589,56314.181CFDASOUTH METRO HUMAN SERVICES D/B/A RA Yes
241,86814.235CFDA84,60514.267CFDA
916,036
26,39714.169CFDASOUTH MN REG LEGAL SERVICES INC Yes
2,168,65514.218CFDAST LOUIS COUNTY Yes
209,95714.231CFDA51,04714.238CFDA
463,72314.239CFDA31,12714.267CFDA
2,924,509
628,48714.267CFDATHE LINK Yes
301
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
110,41314.267CFDATUBMAN Yes
107,41814.235CFDAVOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
86,74114.191CFDA194,159
85,27014.267CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
118,46515.226CFDA
U.S. - DEPARTMENT OF INTERIORBELTRAMI COUNTY Yes Yes
506,09015.226CFDACASS COUNTY Yes
50,00015.916CFDACITY OF EAST GRAND FORKS Yes
23515.605CFDACITY OF ELBOW LAKE Yes YesYes
272,63515.021CFDACOMMUNITY SERVICES DEPT OF PRAIRIE IS Yes
10,94715.022CFDA17,23815.228CFDA19,84015.033CFDA31,79515.037CFDA28,54015.639CFDA24,31215.904CFDA
405,307
213,66815.226CFDACOOK COUNTY Yes Yes
9,54015.226CFDAGOODHUE COUNTY Yes Yes
302
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
150,45715.228CFDAGRAND PORTAGE RESERVATION Yes
1,742,40415.022CFDA2,724,68015.904CFDA2,546,25420.205CFDA7,163,795
572,70115.226CFDAITASCA COUNTY Yes Yes
263,39115.226CFDALAKE COUNTY Yes Yes
5,815,80015.022CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
1,702,84315.033CFDA4,011,29515.042CFDA
46,62515.904CFDA24,26115.228CFDA
11,600,824
5,33015.226CFDAPINE COUNTY Yes
285,59115.226CFDAST LOUIS COUNTY Yes
58115.226CFDASWIFT COUNTY Yes Yes
24,17315.659CFDA24,754
1,48115.659CFDATODD COUNTY Yes Yes
10,50815.659CFDAWRIGHT COUNTY Yes Yes
303
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
4,44916.607CFDA
U.S. - DEPARTMENT OF JUSTICEAITKIN COUNTY Yes Yes
162,00416.736CFDAALEXANDRA HOUSE Yes Yes
1,45416.585CFDAANOKA COUNTY Yes
60,71616.590CFDA9,91716.606CFDA
55,50016.741CFDA127,587
14,79516.607CFDABELTRAMI COUNTY Yes Yes
5,97016.609CFDA20,765
3,30016.607CFDABENTON COUNTY Yes Yes
12,45416.606CFDABLUE EARTH COUNTY Yes Yes
2,48216.607CFDA14,936
8,66116.607CFDACARVER COUNTY Yes Yes
8,51916.607CFDACASS COUNTY Yes
1,195,00416.758CFDACHILDREN'S HEALTH CARE Yes
35416.606CFDACHISAGO COUNTY Yes Yes
2,04816.804CFDACITY OF BLOOMINGTON Yes
304
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
10,20216.607CFDA12,250
96116.607CFDACITY OF BRAINERD Yes Yes
21,23316.607CFDACITY OF BROOKLYN PARK Yes Yes
148,78316.751CFDA170,016
19,63316.607CFDACITY OF BURNSVILLE Yes
21,44416.738CFDA41,077
55,37916.012CFDACITY OF DULUTH Yes
155,10916.590CFDA52,63316.592CFDA17,93016.607CFDA15,00016.738CFDA
235,73516.833CFDA531,786
1,14316.607CFDACITY OF EAST GRAND FORKS Yes
40,90616.710CFDA42,049
50916.607CFDACITY OF GRAND RAPIDS Yes
3,21916.607CFDACITY OF MANKATO Yes
14,49216.607CFDACITY OF MAPLE GROVE Yes Yes
60,00016.585CFDACITY OF MINNEAPOLIS Yes Yes
223,68816.590CFDA389,39416.710CFDA578,77216.738CFDA
305
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
156,35116.817CFDA1,06816.818CFDA
105,35316.819CFDA13,67716.922CFDA
1,528,303
32,26316.595CFDACITY OF MOORHEAD Yes
3,57916.607CFDA35,842
15,02016.607CFDACITY OF PLYMOUTH Yes
4,74416.607CFDACITY OF RED WING Yes
6,72916.607CFDACITY OF RICHFIELD Yes
22,69916.738CFDACITY OF ROCHESTER Yes
8,58016.607CFDACITY OF ROSEVILLE Yes Yes
50716.576CFDACITY OF SHERBURN Yes Yes
95,75216.710CFDACITY OF ST CLOUD Yes
5,33216.000CFDA17,46816.738CFDA
118,552
259,63216.710CFDACITY OF ST PAUL Yes Yes
274,48816.738CFDA534,120
306
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
9,17716.607CFDACITY OF WILLMAR Yes Yes
36,72016.579CFDACLAY COUNTY Yes Yes
50916.607CFDA37,229
183,59016.710CFDACOMMUNITY SERVICES DEPT OF PRAIRIE IS Yes
664,84616.596CFDA37,69716.608CFDA
886,133
28,29916.023CFDACOMUNIDADES LATINAS UIDAS EN SERVICI Yes
96116.007CFDACROW WING COUNTY Yes
72,90016.579CFDADAKOTA COUNTY Yes Yes
32,89116.606CFDA25,53116.922CFDA
131,322
1,344,35416.526CFDADOMESTIC ABUSE INTERVENTION PROGRA Yes
1,52216.607CFDADOUGLAS COUNTY Yes Yes
93,69916.014CFDAFAMILY PARTNERSHIP Yes
7,53716.606CFDAFREEBORN COUNTY Yes Yes
39716.607CFDA7,934
4,56016.606CFDAGOODHUE COUNTY Yes Yes
307
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
3,35916.607CFDA7,919
85116.607CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
15,26316.608CFDA11,75016.588CFDA
7,02516.738CFDA213,95916.710CFDA248,848
183,94716.606CFDAHENNEPIN COUNTY Yes Yes
65,04016.710CFDA622,54616.738CFDA
2,52416.741CFDA73,67916.745CFDA
947,736
18,33416.889CFDAHMONG AMERICAN PARTNERSHIP Yes
2,51616.607CFDAHOUSTON COUNTY Yes Yes
1,43816.585CFDAHUMAN SERV OF FARIBAULT & MARTIN CO Yes Yes
126,52016.527CFDAITASCA COUNTY Yes Yes
62,35316.590CFDA78,02116.736CFDA
266,894
4,43916.606CFDAKANDIYOHI COUNTY Yes Yes
86,60616.585CFDALE SUEUR COUNTY Yes Yes
308
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
4,11916.606CFDAMC LEOD COUNTY Yes Yes
2,57016.607CFDAMEEKER COUNTY Yes Yes
133,75816.524CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
117,79716.582CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
161,01116.575CFDA389,70516.587CFDA
2,77116.607CFDA122,28816.608CFDA
97,18416.616CFDA156,39716.710CFDA
1,047,153
71,87716.527CFDAMOWER COUNTY Yes Yes
142,06916.805CFDAMPLS AMERICAN INDIAN CENTER, INC Yes
42,30416.606CFDAOLMSTED COUNTY Yes
110,08416.606CFDARAMSEY COUNTY Yes Yes
60,57016.922CFDA170,654
86216.576CFDASCOTT COUNTY Yes
19,87316.585CFDA10,11316.606CFDA30,848
309
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
7,33616.607CFDASHERBURNE COUNTY Yes
71,72416.524CFDASOUTH MN REG LEGAL SERVICES INC Yes
89,30516.527CFDAST LOUIS COUNTY Yes
1,03716.021CFDASTEARNS COUNTY Yes Yes
40,60116.606CFDA18,14016.738CFDA59,778
2,56616.606CFDASTEELE COUNTY Yes Yes
2,70116.607CFDASWIFT COUNTY Yes Yes
55516.606CFDATODD COUNTY Yes Yes
260,93216.888CFDATUBMAN Yes
3,05916.607CFDAWABASHA COUNTY Yes Yes
17,59716.606CFDAWASHINGTON COUNTY Yes Yes
140,26116.527CFDAWINONA COUNTY Yes Yes
59,14916.585CFDA5,08016.607CFDA
204,490
310
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
4,86316.606CFDAWRIGHT COUNTY Yes Yes
1,33216.606CFDAYELLOW MEDICINE COUNTY Yes Yes
476,85917.274CFDA
U.S. - DEPARTMENT OF LABORBI-COUNTY COMM ACTION COUNCIL Yes YesYes
21,70517.270CFDACITY OF MINNEAPOLIS Yes Yes
88,67517.265CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
878,88417.268CFDAISD 0196 ROSEMOUNT-APPLE VALLEY-EAG Yes Yes
983,64217.268CFDAISD 0625 ST PAUL Yes YesYes
266,08517.265CFDAMPLS AMERICAN INDIAN CENTER, INC Yes
3,48517.720CFDAPACER CENTER, INC Yes
435,17517.270CFDARESOURCE INC Yes
510,94717.274CFDATWIN CITY TREE TRUST Yes
311
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
2,38320.616CFDA
U.S. - DEPARTMENT OF TRANSPORTATIONCITY OF CYRUS Yes Yes
139,90820.507CFDACITY OF EAST GRAND FORKS Yes
433,06920.507CFDACITY OF MOORHEAD Yes
22,86120.106CFDA455,930
1,049,00020.507CFDACITY OF ROCHESTER Yes
1,324,37220.205CFDACOMMUNITY SERVICES DEPT OF PRAIRIE IS Yes
2,834,25720.507CFDADULUTH TRANSIT AUTHORITY Yes
37,71120.514CFDA2,871,968
330,37620.509CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
316,33020.509CFDAGRAND PORTAGE RESERVATION Yes
38,31220.514CFDAHENNEPIN COUNTY Yes Yes
597,25520.205CFDAMETROPOLITAN COUNCIL Yes
5,696,81920.500CFDA71,657,94220.507CFDA10,861,55920.525CFDA
5,967,37820.526CFDA66,95020.516CFDA
267,57320.521CFDA
312
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
627,83020.522CFDA95,743,306
8,78020.600CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
991,72320.507CFDAST CLOUD METROPOLITAN TRANSIT COMM Yes Yes
6,30021.000CFDA
U.S. - DEPARTMENT OF TREASURYCOMUNIDADES LATINAS UIDAS EN SERVICI Yes
15,91421.009CFDALAKES & PRAIRIES COMM ACT PRTNRSHP Yes Yes
257,29221.020CFDAMETROPOLITAN ECONOMIC DEVELOPMEN Yes Yes
100,00021.008CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
13,91921.009CFDAWEST CENTRAL MN COMMUNITIES ACTION Yes
14,26121.009CFDAWESTERN COMMUNITY ACTION INC Yes
27,46366.440CFDA
U.S. - ENVIRONMENTAL PROTECTION AGENCYCITY OF DULUTH Yes
208,52866.469CFDA59,51366.814CFDA
299,28066.818CFDA594,784
35,47066.814CFDACITY OF ST PAUL Yes Yes
55,72966.818CFDA91,199
313
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
254,34066.605CFDACOMMUNITY SERVICES DEPT OF PRAIRIE IS Yes
19,58366.038CFDA273,923
600,11366.605CFDAGOVT DEPT OF THE FOND DU LAC BAND OF Yes
62,93566.469CFDA73,50066.608CFDA
736,548
89,03766.038CFDAGRAND PORTAGE RESERVATION Yes
135,04666.469CFDA49,17366.472CFDA
313,65266.605CFDA586,908
164,44766.818CFDAHENNEPIN COUNTY Yes Yes
20266.034CFDAMILLE LACS BAND OF OJIBWE INDIANS Yes
69,82966.038CFDA37,59466.473CFDA
425,51066.605CFDA533,135
1,778,91966.818CFDAST PAUL PORT AUTHORITY Yes
26,00030.009CFDA
U.S. - EQUAL EMPLOYMENT OPPORTUNITY COMMISSIONGOVT DEPT OF THE FOND DU LAC BAND OF Yes
4,55097.024CFDA
U.S. - FEDERAL EMERGENCY MANAGEMENT AGENCYSOUTHWEST MN OPPORTUNITY COUNCIL Yes
2,50045.310CFDA
U.S. - INSTITUTE OF MUSEUM AND LIBRARY SERVICESISD 0047 SAUK RAPIDS-RICE Yes Yes
314
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,881,90809.000CFDA
U.S. - LEGAL SERVICES CORPORATIONCENTRAL MN LEGAL SERVICES Yes Yes
1,927,29209.000CFDASOUTH MN REG LEGAL SERVICES INC Yes
16,05343.003CFDA
U.S. - NATIONAL AERONAUTICS & SPACE ADMINISTRATIONMAYO CLINIC Yes Yes
19,24343.000CFDA35,296
41,47545.024CFDA
U.S. - NATIONAL ENDOWMENT FOR THE ARTS & HUMANITIESCITY OF MINNEAPOLIS Yes Yes
3,00045.025CFDACITY OF ROCHESTER Yes
10,00045.024CFDASSD 1 MINNEAPOLIS Yes Yes
291,83647.070CFDA
U.S. - NATIONAL SCIENCE FOUNDATIONMAYO CLINIC Yes Yes
1,673,85659.046CFDA
U.S. - SMALL BUSINESS ADMINISTRATIONSOUTHERN MINNESOTA INITIATIVE FOUND Yes
291,99296.008CFDA
U.S. - SOCIAL SECURITY ADMINISTRATIONGOODWILL INDUSTRIES/EASTER SEALS Yes
87,91796.009CFDAMID-MINNESOTA LEGAL ASSISTANCE INC Yes
315
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
12,71564.101CFDA
U.S. - VETERANS ADMINISTRATIONBROWN COUNTY Yes Yes
85,01564.024CFDACATHOLIC CHARITIES OF THE ARCHDIOCES Yes
283,33564.024CFDASALVATION ARMY Yes Yes
212,00764.033CFDATRI-COUNTY ACTION PROGRAM, INC Yes
59,55093.525CFDA
UNITED COMMUNITY ACTION PARTNERSHIPLAKES & PRAIRIES COMM ACT PRTNRSHP Yes Yes
491,33019.510CFDA
UNITED STATES CONFERENCE OF CATHOLIC BISHOPSCATHOLIC CHARITIES OF THE ARCHDIOCES Yes
4,00093.088CFDA495,330
96,74897.024CFDA
UNITED WAY - GREATER TWIN CITIESCATHOLIC CHARITIES OF THE ARCHDIOCES Yes
3,72897.024CFDACORNERSTONE ADVOCACY SERVICE Yes
13,03097.114CFDAEASTSIDE NEIGHBORHOOD SERVICES, INC. Yes
246,50994.019CFDA
UNITED WAY OF AMERICAAMHERST H. WILDER FOUNDATION Yes Yes
316
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,15097.024CFDALAC QUI PARLE COUNTY Yes Yes
1,15097.024CFDAYELLOW MEDICINE COUNTY Yes Yes
1,197,78193.121CFDA
UNIVERSITY OF ALABAMAHEALTH PARTNERS INSTITUTE Yes
57,72912.420CFDA1,255,510
8,67412.420CFDAMAYO CLINIC Yes Yes
89,64093.393CFDA98,314
135,71793.077CFDA
UNIVERSITY OF ARIZONAMAYO CLINIC Yes Yes
213,38993.173CFDA
UNIVERSITY OF CALIFORNIA - LOS ANGELESMAYO CLINIC Yes Yes
377,27593.393CFDA
UNIVERSITY OF CALIFORNIA - SAN DIEGOMAYO CLINIC Yes Yes
133,45093.395CFDA68,63593.853CFDA49,60993.855CFDA
844,23193.866CFDA1,473,200
1,60093.838CFDA
UNIVERSITY OF CALIFORNIA - SAN FRANCISCOCHILDREN'S HEALTH CARE Yes
93,05893.393CFDAHEALTH PARTNERS INSTITUTE Yes
317
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
15,80693.242CFDAMAYO CLINIC Yes Yes
149,79393.393CFDA32,76993.396CFDA48,81693.853CFDA
144,95193.855CFDA392,135
350,14893.847CFDA
UNIVERSITY OF CALIFORNIA - SANTA BARBARAMAYO CLINIC Yes Yes
103,59793.855CFDA
UNIVERSITY OF CHICAGOMAYO CLINIC Yes Yes
1,25093.853CFDA
UNIVERSITY OF CINCINNATIALLINA HEALTH SYSTEM Yes
18,61993.853CFDAMAYO CLINIC Yes Yes
10,75393.866CFDA
UNIVERSITY OF COLORADOHEALTH PARTNERS INSTITUTE Yes
44,05293.103CFDAMAYO CLINIC Yes Yes
93,23793.853CFDA137,289
146,51012.420CFDA
UNIVERSITY OF DELAWAREMAYO CLINIC Yes Yes
67,27693.859CFDA
UNIVERSITY OF FLORIDAMAYO CLINIC Yes Yes
318
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
608,63593.866CFDA675,911
20,91893.433CFDA
UNIVERSITY OF ILLINOIS - BOARD OF TRUSTEESMETRO CENTER FOR INDEPENDENT LIVING Yes Yes
357,60493.310CFDA
UNIVERSITY OF ILLINOIS AT URBANA CHAMPAIGNMAYO CLINIC Yes Yes
27,45793.393CFDA33,54693.394CFDA
2,66493.837CFDA421,271
46,05993.073CFDA
UNIVERSITY OF IOWAHEALTH PARTNERS INSTITUTE Yes
1,651,73793.397CFDAMAYO CLINIC Yes Yes
129,40593.000CFDA1,781,142
64193.394CFDA
UNIVERSITY OF KANSASMAYO CLINIC Yes Yes
103,68293.184CFDA
UNIVERSITY OF LOUISVILLEALLINA HEALTH SYSTEM Yes
99,06194.006CFDA
UNIVERSITY OF MARYLANDLUTHERAN SOCIAL SERVICE OF MN Yes
31,60193.837CFDAMAYO CLINIC Yes Yes
14,38493.853CFDA45,985
319
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
23,29593.853CFDA
UNIVERSITY OF MASSACHUSETTSMAYO CLINIC Yes Yes
83,07993.000CFDA106,374
50,00084.407CFDAPACER CENTER, INC Yes
116,15993.853CFDA
UNIVERSITY OF MEDICINE & DENTISTRY OF NEW JERSEYMAYO CLINIC Yes Yes
97,22493.853CFDA
UNIVERSITY OF MIAMIMAYO CLINIC Yes Yes
50093.837CFDA
UNIVERSITY OF MICHIGANCHILDREN'S HEALTH CARE Yes
616,09693.837CFDAMAYO CLINIC Yes Yes
27,22393.839CFDA16,72593.838CFDA
194,63693.847CFDA35,94693.853CFDA
4,09393.867CFDA15,72647.041CFDA
910,445
15,92293.000CFDA
UNIVERSITY OF MINNESOTAALLINA HEALTH SYSTEM Yes
174,06393.213CFDA5,98093.853CFDA
12,64093.827CFDA22,07793.226CFDA
230,682
320
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
111,37193.247CFDAAMHERST H. WILDER FOUNDATION Yes Yes
50,98610.561CFDAARROWHEAD ECON OPPORTUNITY AGCY Yes
60010.561CFDACASS COUNTY Yes
24,19693.847CFDACHILDREN'S HEALTH CARE Yes
41193.865CFDA24,607
90,73910.561CFDACITY OF BLOOMINGTON Yes
10,66493.847CFDACITY OF MINNEAPOLIS Yes Yes
42,17293.226CFDAFAIRVIEW HEALTH SERVICES Yes
21,07693.847CFDAHEALTH PARTNERS INSTITUTE Yes
26,02693.847CFDA8,40093.701CFDA
27,21793.853CFDA121,48193.361CFDA
14,32493.866CFDA54,93493.121CFDA
1,64793.837CFDA228,85893.865CFDA
5,65693.283CFDA509,619
10,25393.224CFDAINDIAN HEALTH BOARD OF MINNEAPOLIS, I Yes
321
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
25,81110.561CFDAISD 0286 BROOKLYN CENTER Yes Yes
85,44884.411CFDAISD 0625 ST PAUL Yes YesYes
22,29793.262CFDAMAYO CLINIC Yes Yes
880,71893.279CFDA11,07993.393CFDA76,55393.395CFDA27,22793.838CFDA
394,56693.847CFDA145,85093.853CFDA181,64193.855CFDA
2,42993.865CFDA12,16693.866CFDA
1,754,526
1,07384.305CFDASSD 1 MINNEAPOLIS Yes Yes
85,73684.326CFDAVOLUNTEERS OF AMERIA SERVING MINNES Yes Yes
82,98693.307CFDAWEST SIDE COMMUNITY HEALTH SERVICE Yes Yes
56,66193.837CFDA
UNIVERSITY OF MISSISSIPPIMAYO CLINIC Yes Yes
44,05993.866CFDA100,720
278,90493.273CFDA
UNIVERSITY OF NEBRASKAMAYO CLINIC Yes Yes
322
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
17,36793.847CFDA
UNIVERSITY OF NORTH CAROLINAMAYO CLINIC Yes Yes
88,31384.326CFDAPACER CENTER, INC Yes
38,06593.866CFDA
UNIVERSITY OF NORTH DAKOTAMAYO CLINIC Yes Yes
65,55393.396CFDA
UNIVERSITY OF OKLAHOMA HEALTH SCIENCES CENTERMAYO CLINIC Yes Yes
1,66093.837CFDA67,213
218,04393.226CFDA
UNIVERSITY OF OREGONHEALTH PARTNERS INSTITUTE Yes
466,82893.838CFDAMAYO CLINIC Yes Yes
208,16012.910CFDA
UNIVERSITY OF PENNSYLVANIAMAYO CLINIC Yes Yes
14,41693.103CFDA26,97393.397CFDA98,98793.837CFDA
126,25093.846CFDA20,49493.847CFDA
2,20093.853CFDA57,73093.867CFDA
109,07793.838CFDA664,287
9,00012.420CFDA
UNIVERSITY OF PITTSBURGHMAYO CLINIC Yes Yes
6,84593.847CFDA
323
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
4093.855CFDA51,21093.865CFDA50,76693.866CFDA18,78693.000CFDA
136,647
3,05093.394CFDA
UNIVERSITY OF SOUTH ALABAMAMAYO CLINIC Yes Yes
28,89793.393CFDA
UNIVERSITY OF SOUTH CAROLINAMAYO CLINIC Yes Yes
13,17593.847CFDA
UNIVERSITY OF SOUTH FLORIDACHILDREN'S HEALTH CARE Yes
1,71012.420CFDA
UNIVERSITY OF SOUTHERN CALIFORNIAMAYO CLINIC Yes Yes
51,81693.393CFDA53,526
47,74812.420CFDA
UNIVERSITY OF TENNESSEEMAYO CLINIC Yes Yes
43,07693.077CFDA38,15993.393CFDA30,34893.838CFDA
159,331
98,31593.226CFDA
UNIVERSITY OF TEXASHEALTH PARTNERS INSTITUTE Yes
57,83593.853CFDAMAYO CLINIC Yes Yes
9,34193.393CFDA67,176
324
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
29,10193.396CFDA
UNIVERSITY OF TEXAS HEALTH SCIENCES CENTERMAYO CLINIC Yes Yes
178,63193.837CFDA112,88293.897CFDA320,614
93,01093.393CFDA
UNIVERSITY OF TEXAS MD ANDERSON CANCER CTRMAYO CLINIC Yes Yes
20,18993.847CFDA4,79493.000CFDA
117,993
38,66693.847CFDA
UNIVERSITY OF TEXAS SOUTHWESTERN MEDICAL CENTERMAYO CLINIC Yes Yes
26,10193.847CFDA
UNIVERSITY OF UTAHMAYO CLINIC Yes Yes
1,51193.865CFDA27,612
140,08093.837CFDA
UNIVERSITY OF VERMONTMAYO CLINIC Yes Yes
110,42493.121CFDA
UNIVERSITY OF VIRGINIAHEALTH PARTNERS INSTITUTE Yes
116,52893.847CFDAMAYO CLINIC Yes Yes
59,55993.853CFDA176,087
142,70684.305CFDA
UNIVERSITY OF WASHINGTONAMHERST H. WILDER FOUNDATION Yes Yes
325
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
222,56593.853CFDACHILDREN'S HEALTH CARE Yes
21,87993.242CFDAHEALTH PARTNERS INSTITUTE Yes
111,95093.837CFDA133,829
114,28193.310CFDAMAYO CLINIC Yes Yes
174,53293.394CFDA18,82393.837CFDA
132,60193.853CFDA19,55493.866CFDA
459,791
94,63593.394CFDA
UNIVERSITY OF WISCONSINMAYO CLINIC Yes Yes
83,00693.866CFDA177,641
32,41614.228CFDA
UPPER MN VALLEY REG DEVELOP COMMPRAIRIE FIVE COMM ACT CNL Yes
77597.039CFDAYELLOW MEDICINE COUNTY Yes Yes
1,162,78919.510CFDA
US COMMITTEE FOR REFUGEES AND IMMIGRANTSINTERNATIONAL INSTITUTE-MINNESOTA Yes
13,46393.088CFDA206,09893.567CFDA
62,43093.576CFDA150,96193.598CFDA
1,595,741
197,51612.420CFDA
VANDERBILT UNIVERSITYMAYO CLINIC Yes Yes
230,06593.853CFDA427,581
326
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
3293.958CFDA
VERNON COUNTY, WISCONSINMAYO CLINIC Yes Yes
493.959CFDA36
36,40914.249CFDA
VIRGINIA MN HRAARROWHEAD ECON OPPORTUNITY AGCY Yes
32,50114.267CFDA68,910
8,70012.000CFDA
VIVONICS, INCMAYO CLINIC Yes Yes
147,13412.420CFDA
WAKE FOREST UNIVERSITYMAYO CLINIC Yes Yes
152,38893.000CFDA299,522
155,86810.557CFDA
WASECA COUNTYLE SUEUR COUNTY Yes Yes
26,89093.069CFDA2,07593.251CFDA
12,69693.558CFDA30,22093.994CFDA
227,749
154,87714.218CFDA
WASHINGTON COUNTY HRAWASHINGTON COUNTY Yes Yes
628,17293.394CFDA
WASHINGTON UNIVERSITY AT ST LOUISMAYO CLINIC Yes Yes
266,42793.853CFDA640,70993.866CFDA
22,42693.867CFDA1,557,734
327
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
85,18793.867CFDA
WEILL MEDICAL COLLEGE AT CORNELL UNIVERSITYMAYO CLINIC Yes Yes
28,63393.044CFDA
WEST CENTRAL AREA AGENCY ON AGINGDOUGLAS COUNTY Yes Yes
41,48293.044CFDALAKES & PRAIRIES COMM ACT PRTNRSHP Yes Yes
27,72593.044CFDAOTTER TAIL COUNTY Yes Yes
6,93193.044CFDAWILKIN COUNTY Yes Yes
29,65084.027CFDA
WEST CENTRAL EDUCATION DISTRICTISD 0740 MELROSE Yes Yes
2,50097.067CFDA
WEST CENTRAL MN EMS CORPORATIONTODD COUNTY Yes Yes
275,34893.153CFDA
WEST SIDE COMMUNITY HEALTH SERVICESCHILDREN'S HEALTH CARE Yes
27,20093.000CFDA
WESTAT INCMAYO CLINIC Yes Yes
11,01093.525CFDA
WESTERN COMMUNITY ACTION INCHEARTLAND COMMUNITY ACTION AGCY Yes
328
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
1,46520.600CFDA
WILKIN COUNTYCITY OF MORRIS Yes Yes
20520.616CFDA35020.608CFDA
2,020
68,09610.561CFDARURAL MN CEP INC Yes
16,84114.181CFDA
WILLMAR HRAHEARTLAND COMMUNITY ACTION AGCY Yes
62,20593.394CFDA
WISCONSIN MEDICAL COLLEGEMAYO CLINIC Yes Yes
46,11593.301CFDA
WISCONSIN OFFICE OF RURAL HEALTHMAYO CLINIC Yes Yes
745,37519.510CFDA
WORLD RELIEF MINNESOTAARRIVE MINISTRIES Yes Yes
17,76084.181CFDA
WRIGHT COUNTY INTERAGENCY EARLY INTERVENTION COMMITTEEISD 0877 BUFFALO-HANOVER-MONTROSE Yes
3,45484.048CFDA
WRIGHT TECHNICAL CENTERISD 0051 FOLEY Yes Yes
81,78084.048CFDAISD 0742 ST CLOUD Yes Yes
329
Administering Agency
Total
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Expenditures of Federal Awards by Administering Agency
For the Year Ended June 30, 2017
Exhibit 4(Continued)
CFDA NumberEntity
AuditReport
AcceptableNon-
federal Federal
Grantnoncomplianceand/or internal control finding
CrosscuttingFindings
5,71384.048CFDAISD 0748 SARTELL - ST STEPHEN Yes Yes
9,04484.048CFDAISD 0750 ROCORI AREA SCHOOLS Yes Yes
228,22593.000CFDA
WYSS INSTITUTE AT HARVARD UNIVERSITYMAYO CLINIC Yes Yes
269,86393.242CFDA
YALE UNIVERSITYMAYO CLINIC Yes Yes
101,82193.837CFDA7,36693.865CFDA
379,050
453,96893.837CFDA
YESHIVA UNIVERSITYMAYO CLINIC Yes Yes
48,18093.866CFDA502,148
200,00084.027CFDA
ZUMBRO EDUCATION DISTRICTHIAWATHA VALLEY EDUCATION DISTRICT Yes Yes
Grand Total 2,652,102,940
330
EXHIBIT 5
SUMMARY OF NONFEDERAL CROSSCUTTING FINDINGS The following exhibit is a summary of nonfederal crosscutting findings by subrecipient entity. Nonfederal crosscutting findings are findings that do not pertain to federal programs. The finding is reported in the independent auditor’s report on internal control over financial reporting based on an audit of financial statements performed in accordance with government auditing standards or noncompliance with Minnesota statutes. This exhibit is a complement to Exhibit 4 as it categorizes the crosscutting findings. Findings are classified into one of the following categories:
Financial reporting (including audit adjustments and prior period restatements) Cash management/revenues (receivables, investments, etc.) Expenditures (purchasing, payroll, etc.) Capital assets State and local compliance (claims and disbursements, contracting and bidding,
deposits and investments, public indebtedness, conflicts of interest, other) Security for bank deposits Segregation of duties General administration, adequacy/propriety of procedures
The resolution of crosscutting findings is the responsibility of the administering agency.
331
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332
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5
CITIESCITY OF ALEXANDRIA
Internal Control/Management FindingsSegregation of Duties
CITY OF BRAINERDInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
CITY OF BROOKLYN PARKInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresFinancial Reporting
CITY OF CARLOSInternal Control/Management Findings
Capital Assets
Segregation of DutiesState and Local Compliance
Financial Reporting
CITY OF CLIMAXInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CITY OF COLOGNEInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CITY OF CROSBYInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CITY OF CYRUSInternal Control/Management Findings
Segregation of DutiesState and Local ComplianceFinancial Reporting
CITY OF ELBOW LAKEInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
333
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
CITIES (continued)
CITY OF ELYInternal Control/Management Findings
Segregation of Duties
CITY OF FREEBORNInternal Control/Management Findings
Segregation of Duties
CITY OF GRACEVILLEInternal Control/Management Findings
Cash Management/RevenuesSegregation of Duties
Financial Reporting
CITY OF HALLOCKInternal Control/Management Findings
Segregation of DutiesState and Local ComplianceFinancial Reporting
CITY OF HARMONYInternal Control/Management Findings
Segregation of Duties
CITY OF HECTORInternal Control/Management Findings
Segregation of Duties
CITY OF HERMANInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CITY OF HERMANTOWNInternal Control/Management Findings
Security for Bank DepositsState and Local Compliance
CITY OF LITCHFIELDInternal Control/Management Findings
Financial Reporting
CITY OF MAPLE GROVEInternal Control/Management Findings
Financial Reporting
334
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
CITIES (continued)
CITY OF MENAHGAInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CITY OF MINNEAPOLISInternal Control/Management Findings
Cash Management/Revenues
General Administration - Adequacy/Propriety of ProceduresState and Local Compliance
CITY OF MOOSE LAKEInternal Control/Management Findings
Segregation of DutiesState and Local ComplianceFinancial Reporting
CITY OF MORGANInternal Control/Management Findings
Expenditures
Segregation of DutiesState and Local Compliance
Financial Reporting
CITY OF MORRISInternal Control/Management Findings
Financial Reporting
CITY OF NEW YORK MILLSInternal Control/Management Findings
Cash Management/RevenuesSegregation of Duties
Financial Reporting
CITY OF NORTH MANKATOInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresFinancial Reporting
CITY OF NORTHFIELDInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresFinancial Reporting
CITY OF OSAKISInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesFinancial Reporting
335
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
CITIES (continued)
CITY OF ROSEVILLEInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
CITY OF SHERBURNInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CITY OF ST FRANCISInternal Control/Management Findings
Cash Management/RevenuesSegregation of Duties
CITY OF ST PAULInternal Control/Management Findings
Cash Management/RevenuesState and Local Compliance
Financial Reporting
CITY OF TWO HARBORSInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CITY OF VERNDALEInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CITY OF WADENAInternal Control/Management Findings
Cash Management/RevenuesExpendituresSecurity for Bank Deposits
Financial Reporting
CITY OF WALKERInternal Control/Management Findings
Financial Reporting
CITY OF WARROADInternal Control/Management Findings
Financial Reporting
CITY OF WHEATONInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
336
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
CITIES (continued)
CITY OF WILLMARInternal Control/Management Findings
Security for Bank DepositsState and Local Compliance
COUNTIESAITKIN COUNTY
Internal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesFinancial Reporting
BECKER COUNTYInternal Control/Management Findings
Cash Management/RevenuesSegregation of Duties
BELTRAMI COUNTYInternal Control/Management Findings
Cash Management/RevenuesExpenditures
Segregation of DutiesState and Local Compliance
Financial Reporting
BENTON COUNTYInternal Control/Management Findings
Segregation of DutiesState and Local ComplianceFinancial Reporting
BLUE EARTH COUNTYInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
BROWN COUNTYInternal Control/Management Findings
State and Local Compliance
CARLTON COUNTYInternal Control/Management Findings
ExpendituresCapital Assets
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesSecurity for Bank Deposits
Financial Reporting
337
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
COUNTIES (continued)
CARVER COUNTYInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
CHIPPEWA COUNTYInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
CHISAGO COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesState and Local ComplianceFinancial Reporting
CLAY COUNTYInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
COOK COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesFinancial Reporting
DAKOTA COUNTYInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
DOUGLAS COUNTYInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
FARIBAULT COUNTYInternal Control/Management Findings
Capital Assets
General Administration - Adequacy/Propriety of ProceduresState and Local Compliance
338
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
COUNTIES (continued)
FREEBORN COUNTYInternal Control/Management Findings
Expenditures
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesState and Local Compliance
Financial Reporting
GOODHUE COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
GRANT COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesFinancial Reporting
HENNEPIN COUNTYInternal Control/Management Findings
Expenditures
HOUSTON COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
HUBBARD COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
ISANTI COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
ITASCA COUNTYInternal Control/Management Findings
Financial Reporting
KANABEC COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesState and Local ComplianceFinancial Reporting
339
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
COUNTIES (continued)
KANDIYOHI COUNTYInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
LAC QUI PARLE COUNTYInternal Control/Management Findings
State and Local Compliance
LAKE COUNTYInternal Control/Management Findings
Capital AssetsSegregation of Duties
LAKE OF THE WOODS COUNTYInternal Control/Management Findings
Segregation of Duties
LE SUEUR COUNTYInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
MAHNOMEN COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesFinancial Reporting
MARSHALL COUNTYInternal Control/Management Findings
Financial Reporting
MC LEOD COUNTYInternal Control/Management Findings
Cash Management/RevenuesExpenditures
General Administration - Adequacy/Propriety of ProceduresState and Local Compliance
MEEKER COUNTYInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
MILLE LACS COUNTYInternal Control/Management Findings
Segregation of Duties
340
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
COUNTIES (continued)
MORRISON COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
MOWER COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesFinancial Reporting
NICOLLET COUNTYInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
NOBLES COUNTYInternal Control/Management Findings
Cash Management/RevenuesSegregation of Duties
Financial Reporting
NORMAN COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesState and Local Compliance
OTTER TAIL COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesFinancial Reporting
PENNINGTON COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
POLK COUNTYInternal Control/Management Findings
Capital Assets
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
POPE COUNTYInternal Control/Management Findings
Segregation of Duties
341
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
COUNTIES (continued)
RAMSEY COUNTYInternal Control/Management Findings
Financial Reporting
RENVILLE COUNTYInternal Control/Management Findings
Financial Reporting
RICE COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
ROSEAU COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesState and Local Compliance
SIBLEY COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresState and Local ComplianceFinancial Reporting
STEARNS COUNTYInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
STEELE COUNTYInternal Control/Management Findings
Segregation of DutiesState and Local ComplianceFinancial Reporting
STEVENS COUNTYInternal Control/Management Findings
Financial Reporting
SWIFT COUNTYInternal Control/Management Findings
Cash Management/Revenues
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesState and Local Compliance
Financial Reporting
342
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
COUNTIES (continued)
TODD COUNTYInternal Control/Management Findings
Expenditures
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesState and Local Compliance
Financial Reporting
WABASHA COUNTYInternal Control/Management Findings
Security for Bank Deposits
WASHINGTON COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresFinancial Reporting
WATONWAN COUNTYInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
WILKIN COUNTYInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of DutiesFinancial Reporting
WINONA COUNTYInternal Control/Management Findings
ExpendituresSegregation of Duties
Financial Reporting
WRIGHT COUNTYInternal Control/Management Findings
Segregation of DutiesSecurity for Bank DepositsState and Local Compliance
YELLOW MEDICINE COUNTYInternal Control/Management Findings
State and Local Compliance
NONPROFIT AGENCIESAMHERST H. WILDER FOUNDATION
Internal Control/Management FindingsFinancial Reporting
343
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
NONPROFIT AGENCIES (continued)
ARRIVE MINISTRIESInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
BI-COUNTY COMM ACTION COUNCILInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CAP OF SUBURBAN HENNEPINInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CENTRAL MN COUNCIL ON AGINGInternal Control/Management Findings
ExpendituresFinancial Reporting
CENTRAL MN LEGAL SERVICESInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CHILD CARE AND NUTRITION INCInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
CHILD CARE CHOICES INCInternal Control/Management Findings
Segregation of Duties
COMMUNITY HEALTH SERVICES, INC.Internal Control/Management Findings
Financial Reporting
GREATER MPLS COUNCIL OF CHURCHESInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
LAKES & PRAIRIES COMM ACT PRTNRSHPInternal Control/Management Findings
Financial Reporting
344
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
NONPROFIT AGENCIES (continued)
LIFETRACK RESOURCESInternal Control/Management Findings
Financial Reporting
MAHUBE-OTWA COMMUNITY ACTION PRTNSHPInternal Control/Management Findings
Financial Reporting
MAYO CLINICInternal Control/Management Findings
Capital Assets
METRO CENTER FOR INDEPENDENT LIVINGInternal Control/Management Findings
Financial Reporting
METROPOLITAN ECONOMIC DEVELOPMENT ASSOCIATIONInternal Control/Management Findings
Segregation of Duties
MINNESOTA COUNCIL OF CHURCHESInternal Control/Management Findings
Segregation of Duties
NATIONAL RURAL HEALTH RESOURCE CTRInternal Control/Management Findings
Financial Reporting
NEIGHBORHOOD HEALTHSOURCEInternal Control/Management Findings
Financial Reporting
NEXUSInternal Control/Management Findings
Financial Reporting
NORTH COUNTY FOOD BANK, INCInternal Control/Management Findings
Financial Reporting
PERSPECTIVES INCInternal Control/Management Findings
Segregation of Duties
PRIME PROVIDERS INCInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
345
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
NONPROFIT AGENCIES (continued)
PROVIDERS CHOICE INCInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
SALVATION ARMYInternal Control/Management Findings
Financial Reporting
SAWTOOTH MOUNTAIN CLINIC, INCInternal Control/Management Findings
Financial Reporting
SECOND HARVEST HEARTLANDInternal Control/Management Findings
Financial Reporting
SOUTHSIDE COMMUNITY HEALTH SERVICES, INC.Internal Control/Management Findings
Financial Reporting
SUSTAINABLE RESOURCES CENTERInternal Control/Management Findings
Segregation of Duties
VOLUNTEERS OF AMERIA SERVING MINNESOTAInternal Control/Management Findings
Financial Reporting
WEST SIDE COMMUNITY HEALTH SERVICESInternal Control/Management Findings
Financial Reporting
YMCA OF THE GREATER TWIN CITIESInternal Control/Management Findings
Cash Management/Revenues
OTHER GOVERNMENTAL AGENCIESCARLTON COOK LAKE ST LOUIS CO HL BD
Internal Control/Management FindingsSegregation of Duties
CHISHOLM HIBBING AIRPORT COMMISSIONInternal Control/Management Findings
Segregation of DutiesState and Local ComplianceFinancial Reporting
346
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
OTHER GOVERNMENTAL AGENCIES (continued)
COUNTRYSIDE PUBLIC HEALTH SERVICEInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
DES MOINES VALLEY HEALTH & HUMAN SERVICESInternal Control/Management Findings
Expenditures
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
Financial Reporting
HORIZON PUBLIC HEALTHInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
HRA OF ST CLOUDInternal Control/Management Findings
State and Local Compliance
HUMAN SERV OF FARIBAULT & MARTIN COInternal Control/Management Findings
Financial Reporting
INTERNATIONAL FALLS-KOOCHICHING COUNTY AIRPORT COMMISIONInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
KANABEC PINE CHSInternal Control/Management Findings
ExpendituresSegregation of Duties
Financial Reporting
MINNEAPOLIS PARK & RECREATION BDInternal Control/Management Findings
Financial Reporting
MINNESOTA PRAIRIE COUNTY ALLIANCEInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresState and Local Compliance
SOUTHWEST HEALTH & HUMAN SERVICESInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
347
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
OTHER GOVERNMENTAL AGENCIES (continued)
ST CLOUD METROPOLITAN TRANSIT COMMInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
STEVENS COUNTY ECONOMIC IMPROVEMENT COMMISION, INC.Internal Control/Management Findings
Segregation of DutiesFinancial Reporting
WESTERN LAKE SUPERIOR SANITARY DISTInternal Control/Management Findings
Financial Reporting
REGIONAL DEVELOPMENT COMMISSIONSMID-MINNESOTA DEVELOPMENT COMM
Internal Control/Management Findings
Segregation of DutiesFinancial Reporting
REGION 5 DEVELOP COMMInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
UPPER MN VALLEY REG DEVELOP COMMInternal Control/Management Findings
Financial Reporting
SCHOOLS AND RELATED AGENCIESAREA SPEC ED COOP - E. GRAND FORKS
Internal Control/Management Findings
Segregation of DutiesFinancial Reporting
BEMIDJI REGIONAL INTERDISTRICT COUNCILInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
BENTON-STEARNS EDUCATION DISTRICTInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
FERGUS FALLS AREA SPEC ED COOPInternal Control/Management Findings
Financial Reporting
348
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
FRESHWATER EDUCATION DISTRICTInternal Control/Management Findings
Financial Reporting
HIAWATHA ACADEMIESInternal Control/Management Findings
Security for Bank DepositsFinancial Reporting
HIAWATHA VALLEY EDUCATION DISTRICTInternal Control/Management Findings
Financial Reporting
ISD 0013 COLUMBIA HEIGHTSInternal Control/Management Findings
Segregation of DutiesSecurity for Bank Deposits
ISD 0014 FRIDLEYInternal Control/Management Findings
Segregation of Duties
ISD 0016 SPRING LAKE PARKInternal Control/Management Findings
State and Local Compliance
ISD 0022 DETROIT LAKESInternal Control/Management Findings
Segregation of Duties
ISD 0023 FRAZEE - VERGASInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0036 KELLIHERInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0038 RED LAKEInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresState and Local ComplianceFinancial Reporting
ISD 0047 SAUK RAPIDS-RICEInternal Control/Management Findings
Segregation of Duties
349
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 0051 FOLEYInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0088 NEW ULMInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
ISD 0110 WACONIAInternal Control/Management Findings
Financial Reporting
ISD 0111 WATERTOWN - MAYERInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0112 EASTERN CARVER CO (CHASKA)Internal Control/Management Findings
State and Local Compliance
ISD 0113 WALKER-HACKENSACK-AKELEYInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0115 CASS LAKE - BENAInternal Control/Management Findings
Cash Management/Revenues
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
Financial Reporting
ISD 0129 MONTEVIDEOInternal Control/Management Findings
Financial Reporting
ISD 0138 NORTH BRANCHInternal Control/Management Findings
Financial Reporting
ISD 0152 MOORHEADInternal Control/Management Findings
Segregation of DutiesSecurity for Bank DepositsFinancial Reporting
350
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 0162 BAGLEYInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0181 BRAINERDInternal Control/Management Findings
Financial Reporting
ISD 0182 CROSBY - IRONTONInternal Control/Management Findings
Segregation of Duties
ISD 0191 BURNSVILLE-EAGAN-SAVAGEInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
ISD 0192 FARMINGTONInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0194 LAKEVILLEInternal Control/Management Findings
Security for Bank DepositsState and Local ComplianceFinancial Reporting
ISD 0196 ROSEMOUNT-APPLE VALLEY-EAGANInternal Control/Management Findings
State and Local Compliance
ISD 0197 W ST PAUL-MNDTA HGTS-EAGANInternal Control/Management Findings
Segregation of Duties
ISD 0199 INVER GROVE HEIGHTSInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
ISD 0206 ALEXANDRIAInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
351
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 0270 HOPKINSInternal Control/Management Findings
Financial Reporting
ISD 0271 BLOOMINGTONInternal Control/Management Findings
Financial Reporting
ISD 0272 EDEN PRAIRIEInternal Control/Management Findings
State and Local Compliance
ISD 0276 MINNETONKAInternal Control/Management Findings
State and Local Compliance
ISD 0277 WESTONKAInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0279 OSSEO AREAInternal Control/Management Findings
State and Local Compliance
ISD 0281 ROBBINSDALEInternal Control/Management Findings
State and Local Compliance
ISD 0282 ST ANTHONY-NEW BRIGHTONInternal Control/Management Findings
Segregation of Duties
ISD 0283 ST LOUIS PARKInternal Control/Management Findings
Financial Reporting
ISD 0284 WAYZATAInternal Control/Management Findings
Financial Reporting
ISD 0286 BROOKLYN CENTERInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
352
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 0309 PARK RAPIDSInternal Control/Management Findings
Expenditures
Segregation of DutiesSecurity for Bank Deposits
Financial Reporting
ISD 0316 GREENWAY (COLERAINE)Internal Control/Management Findings
Security for Bank DepositsFinancial Reporting
ISD 0317 DEER RIVERInternal Control/Management Findings
Segregation of DutiesState and Local ComplianceFinancial Reporting
ISD 0318 GRAND RAPIDSInternal Control/Management Findings
Cash Management/RevenuesFinancial Reporting
ISD 0361 INTERNATIONAL FALLSInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0381 LAKE SUPERIOR (TWO HARBORS)Internal Control/Management Findings
State and Local ComplianceFinancial Reporting
ISD 0413 MARSHALLInternal Control/Management Findings
ExpendituresGeneral Administration - Adequacy/Propriety of Procedures
Financial Reporting
ISD 0423 HUTCHINSONInternal Control/Management Findings
Financial Reporting
ISD 0432 MAHNOMENInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
353
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 0435 WAUBUNInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0477 PRINCETONInternal Control/Management Findings
Financial Reporting
ISD 0480 ONAMIAInternal Control/Management Findings
Segregation of DutiesSecurity for Bank DepositsFinancial Reporting
ISD 0482 LITTLE FALLSInternal Control/Management Findings
Segregation of Duties
ISD 0508 ST PETERInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0518 WORTHINGTONInternal Control/Management Findings
Segregation of Duties
ISD 0544 FERGUS FALLSInternal Control/Management Findings
Financial Reporting
ISD 0549 PERHAM - DENTInternal Control/Management Findings
Financial Reporting
ISD 0578 PINE CITYInternal Control/Management Findings
Segregation of Duties
ISD 0593 CROOKSTONInternal Control/Management Findings
Financial Reporting
ISD 0624 WHITE BEAR LAKEInternal Control/Management Findings
State and Local Compliance
354
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 0625 ST PAULInternal Control/Management Findings
State and Local Compliance
ISD 0690 WARROADInternal Control/Management Findings
Expenditures
Segregation of DutiesState and Local Compliance
Financial Reporting
ISD 0701 HIBBINGInternal Control/Management Findings
Segregation of DutiesSecurity for Bank DepositsState and Local ComplianceFinancial Reporting
ISD 0704 PROCTORInternal Control/Management Findings
Security for Bank Deposits
ISD 0706 VIRGINIAInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0707 NETT LAKEInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0717 JORDANInternal Control/Management Findings
Segregation of DutiesState and Local ComplianceFinancial Reporting
ISD 0719 PRIOR LAKE - SAVAGEInternal Control/Management Findings
Financial Reporting
ISD 0720 SHAKOPEEInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
355
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 0721 NEW PRAGUEInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0727 BIG LAKEInternal Control/Management Findings
Segregation of Duties
ISD 0740 MELROSEInternal Control/Management Findings
Expenditures
Segregation of DutiesState and Local Compliance
Financial Reporting
ISD 0742 ST CLOUDInternal Control/Management Findings
Segregation of Duties
ISD 0748 SARTELL - ST STEPHENInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0750 ROCORI AREA SCHOOLSInternal Control/Management Findings
Segregation of Duties
ISD 0761 OWATONNAInternal Control/Management Findings
Financial Reporting
ISD 0829 WASECAInternal Control/Management Findings
Financial Reporting
ISD 0832 MAHTOMEDIInternal Control/Management Findings
Segregation of Duties
ISD 0833 SO WASHINGTON COUNTYInternal Control/Management Findings
Security for Bank DepositsState and Local Compliance
356
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 0840 ST JAMESInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 0861 WINONAInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
ISD 0885 ST MICHAEL-ALBERTVILLEInternal Control/Management Findings
Expenditures
Segregation of DutiesSecurity for Bank Deposits
Financial Reporting
ISD 0912 MILACAInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 2142 ST LOUIS COUNTYInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
ISD 2149 MINNEWASKA AREAInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresState and Local ComplianceFinancial Reporting
ISD 2155 WADENA-DEER CREEKInternal Control/Management Findings
Segregation of Duties
ISD 2164 DILWORTH-GLYNDON-FELTONInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 2170 STAPLES - MOTLEYInternal Control/Management Findings
Cash Management/Revenues
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
Financial Reporting
357
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
ISD 2174 PINE RIVER - BACKUSInternal Control/Management Findings
Segregation of Duties
ISD 2689 PIPESTONE AREAInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 2711 MESABI EAST (AURORA)Internal Control/Management Findings
Cash Management/RevenuesState and Local Compliance
Financial Reporting
ISD 2752 FAIRMONT AREA SCHOOLSInternal Control/Management Findings
Financial Reporting
ISD 2753 LONG PRAIRIE-GREY EAGLEInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ISD 2859 GLENCOE-SILVER LAKEInternal Control/Management Findings
Financial Reporting
ISD 2897 REDWOOD FALLSInternal Control/Management Findings
Segregation of Duties
ISD 2905 TRI-CITY UNITEDInternal Control/Management Findings
State and Local ComplianceFinancial Reporting
METRO EDUCATIONAL SERVICE COOPInternal Control/Management Findings
Segregation of DutiesState and Local Compliance
MIDWEST SPECIAL ED COOPInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
358
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
MN VALLEY EDUCATION DISTRICTInternal Control/Management Findings
Financial Reporting
NAYTAHWAUSH COMMUNITY SCHOOLInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
NEW MILLENNIUM ACADEMYInternal Control/Management Findings
Expenditures
Security for Bank DepositsState and Local Compliance
NORTHLAND LEARNING CTR, VIRGINIAInternal Control/Management Findings
Security for Bank Deposits
NORTHWEST SERVICE COOPERATIVEInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
RESOURCE TRAINING AND SOLUTIONSInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
RIVER BEND EDUCATION DISTRICTInternal Control/Management Findings
Segregation of Duties
RUM RIVER SPECIAL EDUCATION COOPInternal Control/Management Findings
State and Local Compliance
SOUTHERN PLAINS ED COOPInternal Control/Management Findings
Financial Reporting
SSD 1 MINNEAPOLISInternal Control/Management Findings
Expenditures
General Administration - Adequacy/Propriety of ProceduresSegregation of Duties
Financial Reporting
359
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Nonfederal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 5(Continued)
SCHOOLS AND RELATED AGENCIES (continued)
SSD 6 SOUTH ST PAULInternal Control/Management Findings
Segregation of Duties
ST CROIX RIVER EDUCATION DISTRICTInternal Control/Management Findings
Segregation of DutiesSecurity for Bank Deposits
SW & WEST CENTRAL SERVICE COOPInternal Control/Management Findings
Financial Reporting
WEST CENTRAL EDUCATION DISTRICTInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
ZUMBRO EDUCATION DISTRICTInternal Control/Management Findings
Financial Reporting
360
EXHIBIT 6
SUMMARY OF FEDERAL CROSSCUTTING FINDINGS The following exhibit is a summary of federal crosscutting findings by subrecipient entity. Federal crosscutting findings are non-monetary findings not specifically identified by CFDA number that may affect more then one federal program. The finding is reported in the independent auditor’s report on compliance with requirements applicable to each major program and internal control over compliance in accordance with the Uniform Guidance. This exhibit is a complement to Exhibit 4 as it categorizes the crosscutting findings. Findings are classified into one of the following categories:
Expenditures General administration, adequacy/propriety of procedures Segregation of duties Financial reporting
The resolution of crosscutting findings is the responsibility of the administering agency.
361
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362
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Federal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 6
CITIES
CITY OF ALEXANDRIAInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresCITY OF ELBOW LAKE
Internal Control/Management FindingsSegregation of DutiesFinancial Reporting
CITY OF ELYInternal Control/Management Findings
Segregation of DutiesCITY OF FAIRMONT
Internal Control/Management FindingsCapital Assets
CITY OF HERMANInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
NONPROFIT AGENCIESALEXANDRA HOUSE
Internal Control/Management FindingsGeneral Administration - Adequacy/Propriety of Procedures
BI-COUNTY COMM ACTION COUNCILInternal Control/Management Findings
Capital AssetsCHILD CARE AND NUTRITION INC
Internal Control/Management FindingsSegregation of Duties
GREATER MPLS COUNCIL OF CHURCHESInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresFinancial Reporting
SCHOOLS AND RELATED AGENCIESBEMIDJI REGIONAL INTERDISTRICT COUNCIL
Internal Control/Management FindingsSegregation of Duties
ISD 0012 CENTENNIALInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresISD 0194 LAKEVILLE
Internal Control/Management FindingsGeneral Administration - Adequacy/Propriety of Procedures
ISD 0281 ROBBINSDALEInternal Control/Management Findings
General Administration - Adequacy/Propriety of ProceduresISD 0625 ST PAUL
Internal Control/Management FindingsGeneral Administration - Adequacy/Propriety of Procedures
363
State of MinnesotaOffice of the State Auditor
Statewide Single AuditSummary of Federal Crosscutting Findings by Agency Type
For the Year Ended June 30, 2017
Exhibit 6(Continued)
SCHOOLS AND RELATED AGENCIES (continued)ISD 0701 HIBBING
Internal Control/Management FindingsSegregation of Duties
ISD 2689 PIPESTONE AREAInternal Control/Management Findings
Segregation of DutiesFinancial Reporting
PRAIRIE SEEDS ACADEMYInternal Control/Management Findings
General Administration - Adequacy/Propriety of Procedures
364