CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
ELIGIBILITY DETERMINATION INCOME AND ASSET VERIFICATION (2022?004) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster) and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income and assets in the METS system. Condition and Context: During our testing of compliance over eligibility, we noted 1 of 60 Medical Assistance case files tested did not have proper asset documentation updated in METS. In the 2021 audit this finding related to retention of income documentation. In addition, our testing of compliance eligibility for the SNAP program we 2 of 60 SNAP case files tested did not have proper income documentation on file. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: The County?s internal review process has a limited number of personnel available. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes ? 2021-004. Recommendation: We recommend the County implement procedures to ensure that asset and income documentation in the casefiles be retained and that it matches the information input into the METS eligibility system. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding proper documentation and entry into METS.
RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING (2022?005) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Activities Allowed/Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Compliance standards require the County to include all individuals working on income maintenance activities on the RMS listings. Standards also require the County to separate those individuals into separate account codes for use on the quarterly reports. Condition and Context: During testing of the Income Maintenance Random Moment Study listings, 1 of 2 quarterly reports had individuals that were left off the listing and should have been on the listing. We also noted that there were individuals coded to the RMS listing account codes that should not have been. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of management oversight Effect: There is minimal effect on the programs because due to the funding structure the random moment studies are only used to determine the allocation percentages to the various federal programs and not to determine the total amount of reimbursements. Repeat Finding: No. Recommendation: We recommend the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding accurate reporting for the random moment studies.
DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT (2022?003) Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Federal Award Identification and Pass-Through Numbers: N/A - Direct Award Period: Year Ended December 31, 2022 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The Uniform Guidance requires that the county maintain supporting documentation to demonstrate the procedures performed to demonstrate that it is not entering into agreements with vendors, paid with federal funds, that are suspended or debarred. Condition and Context: During our testing, we were not presented with supporting documentation for 1 out of 5 transactions tested demonstrating the County performed the search of the suspended and debarred entities nor were we provided with documentation of the review and approval of these procedures. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of oversight by management. Effect: Improper vendors could be used for services. Repeat Finding: No. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of responsible officials: There is no disagreement with the audit finding. A training with department staff will be scheduled to identify areas and best practices to fully implement County policy.
RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING (2022?005) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Activities Allowed/Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Compliance standards require the County to include all individuals working on income maintenance activities on the RMS listings. Standards also require the County to separate those individuals into separate account codes for use on the quarterly reports. Condition and Context: During testing of the Income Maintenance Random Moment Study listings, 1 of 2 quarterly reports had individuals that were left off the listing and should have been on the listing. We also noted that there were individuals coded to the RMS listing account codes that should not have been. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of management oversight Effect: There is minimal effect on the programs because due to the funding structure the random moment studies are only used to determine the allocation percentages to the various federal programs and not to determine the total amount of reimbursements. Repeat Finding: No. Recommendation: We recommend the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding accurate reporting for the random moment studies.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING (2022?005) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Activities Allowed/Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Compliance standards require the County to include all individuals working on income maintenance activities on the RMS listings. Standards also require the County to separate those individuals into separate account codes for use on the quarterly reports. Condition and Context: During testing of the Income Maintenance Random Moment Study listings, 1 of 2 quarterly reports had individuals that were left off the listing and should have been on the listing. We also noted that there were individuals coded to the RMS listing account codes that should not have been. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of management oversight Effect: There is minimal effect on the programs because due to the funding structure the random moment studies are only used to determine the allocation percentages to the various federal programs and not to determine the total amount of reimbursements. Repeat Finding: No. Recommendation: We recommend the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding accurate reporting for the random moment studies.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
ELIGIBILITY DETERMINATION INCOME AND ASSET VERIFICATION (2022?004) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster) and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income and assets in the METS system. Condition and Context: During our testing of compliance over eligibility, we noted 1 of 60 Medical Assistance case files tested did not have proper asset documentation updated in METS. In the 2021 audit this finding related to retention of income documentation. In addition, our testing of compliance eligibility for the SNAP program we 2 of 60 SNAP case files tested did not have proper income documentation on file. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: The County?s internal review process has a limited number of personnel available. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes ? 2021-004. Recommendation: We recommend the County implement procedures to ensure that asset and income documentation in the casefiles be retained and that it matches the information input into the METS eligibility system. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding proper documentation and entry into METS.
RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING (2022?005) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Activities Allowed/Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Compliance standards require the County to include all individuals working on income maintenance activities on the RMS listings. Standards also require the County to separate those individuals into separate account codes for use on the quarterly reports. Condition and Context: During testing of the Income Maintenance Random Moment Study listings, 1 of 2 quarterly reports had individuals that were left off the listing and should have been on the listing. We also noted that there were individuals coded to the RMS listing account codes that should not have been. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of management oversight Effect: There is minimal effect on the programs because due to the funding structure the random moment studies are only used to determine the allocation percentages to the various federal programs and not to determine the total amount of reimbursements. Repeat Finding: No. Recommendation: We recommend the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding accurate reporting for the random moment studies.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
ELIGIBILITY DETERMINATION INCOME AND ASSET VERIFICATION (2022?004) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster) and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income and assets in the METS system. Condition and Context: During our testing of compliance over eligibility, we noted 1 of 60 Medical Assistance case files tested did not have proper asset documentation updated in METS. In the 2021 audit this finding related to retention of income documentation. In addition, our testing of compliance eligibility for the SNAP program we 2 of 60 SNAP case files tested did not have proper income documentation on file. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: The County?s internal review process has a limited number of personnel available. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes ? 2021-004. Recommendation: We recommend the County implement procedures to ensure that asset and income documentation in the casefiles be retained and that it matches the information input into the METS eligibility system. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding proper documentation and entry into METS.
RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING (2022?005) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Activities Allowed/Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Compliance standards require the County to include all individuals working on income maintenance activities on the RMS listings. Standards also require the County to separate those individuals into separate account codes for use on the quarterly reports. Condition and Context: During testing of the Income Maintenance Random Moment Study listings, 1 of 2 quarterly reports had individuals that were left off the listing and should have been on the listing. We also noted that there were individuals coded to the RMS listing account codes that should not have been. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of management oversight Effect: There is minimal effect on the programs because due to the funding structure the random moment studies are only used to determine the allocation percentages to the various federal programs and not to determine the total amount of reimbursements. Repeat Finding: No. Recommendation: We recommend the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding accurate reporting for the random moment studies.
DOCUMENTATION OF PROCUREMENT, SUSPENSION, AND DEBARMENT (2022?003) Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A - Direct Federal Award Identification and Pass-Through Numbers: N/A - Direct Award Period: Year Ended December 31, 2022 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The Uniform Guidance requires that the county maintain supporting documentation to demonstrate the procedures performed to demonstrate that it is not entering into agreements with vendors, paid with federal funds, that are suspended or debarred. Condition and Context: During our testing, we were not presented with supporting documentation for 1 out of 5 transactions tested demonstrating the County performed the search of the suspended and debarred entities nor were we provided with documentation of the review and approval of these procedures. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of oversight by management. Effect: Improper vendors could be used for services. Repeat Finding: No. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of responsible officials: There is no disagreement with the audit finding. A training with department staff will be scheduled to identify areas and best practices to fully implement County policy.
RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING (2022?005) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Activities Allowed/Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Compliance standards require the County to include all individuals working on income maintenance activities on the RMS listings. Standards also require the County to separate those individuals into separate account codes for use on the quarterly reports. Condition and Context: During testing of the Income Maintenance Random Moment Study listings, 1 of 2 quarterly reports had individuals that were left off the listing and should have been on the listing. We also noted that there were individuals coded to the RMS listing account codes that should not have been. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of management oversight Effect: There is minimal effect on the programs because due to the funding structure the random moment studies are only used to determine the allocation percentages to the various federal programs and not to determine the total amount of reimbursements. Repeat Finding: No. Recommendation: We recommend the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding accurate reporting for the random moment studies.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING (2022?005) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Activities Allowed/Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Compliance standards require the County to include all individuals working on income maintenance activities on the RMS listings. Standards also require the County to separate those individuals into separate account codes for use on the quarterly reports. Condition and Context: During testing of the Income Maintenance Random Moment Study listings, 1 of 2 quarterly reports had individuals that were left off the listing and should have been on the listing. We also noted that there were individuals coded to the RMS listing account codes that should not have been. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of management oversight Effect: There is minimal effect on the programs because due to the funding structure the random moment studies are only used to determine the allocation percentages to the various federal programs and not to determine the total amount of reimbursements. Repeat Finding: No. Recommendation: We recommend the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding accurate reporting for the random moment studies.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.
ELIGIBILITY DETERMINATION INCOME AND ASSET VERIFICATION (2022?004) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster) and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income and assets in the METS system. Condition and Context: During our testing of compliance over eligibility, we noted 1 of 60 Medical Assistance case files tested did not have proper asset documentation updated in METS. In the 2021 audit this finding related to retention of income documentation. In addition, our testing of compliance eligibility for the SNAP program we 2 of 60 SNAP case files tested did not have proper income documentation on file. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: The County?s internal review process has a limited number of personnel available. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes ? 2021-004. Recommendation: We recommend the County implement procedures to ensure that asset and income documentation in the casefiles be retained and that it matches the information input into the METS eligibility system. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding proper documentation and entry into METS.
RANDOM MOMENT STUDY (RMS) EMPLOYEE LISTING (2022?005) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Activities Allowed/Allowable Costs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Compliance standards require the County to include all individuals working on income maintenance activities on the RMS listings. Standards also require the County to separate those individuals into separate account codes for use on the quarterly reports. Condition and Context: During testing of the Income Maintenance Random Moment Study listings, 1 of 2 quarterly reports had individuals that were left off the listing and should have been on the listing. We also noted that there were individuals coded to the RMS listing account codes that should not have been. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Lack of management oversight Effect: There is minimal effect on the programs because due to the funding structure the random moment studies are only used to determine the allocation percentages to the various federal programs and not to determine the total amount of reimbursements. Repeat Finding: No. Recommendation: We recommend the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Views of responsible officials: There is no disagreement with the audit finding. Training will be provided to health and human services staff regarding accurate reporting for the random moment studies.
CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.