SUSPENSION AND DEBARMENT (2022-005) Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction (Highway Planning and Construction Cluster) Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 2022-M1, 2022 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: 2022-M1 Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures suggest that the County should ensure the suspension and debarment language is in the signed contract or if not in the contract, the county retains documentation of the County's search on sam.gov. In addition, according to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction. Condition: The County did not ensure that a contractor was not suspended or debarred, and language was not within the contract. Questioned Costs: None. Context: The County entered into a contract for the purchase of seal coat oil, and the contract did not include suspension and debarment self-certification language. The County also did not perform its own search on the sam.gov website. Cause: Management oversight due to familiarity with the contractor. Effect: Federal funds could have been paid to a suspended or debarred contractor. Repeat Finding: Not applicable. Recommendation: We recommend that the County follow its established internal control procedures regardless of familiarity with contractors. Views of responsible officials: There is no disagreement with the audit finding.
SUSPENSION AND DEBARMENT (2022-005) Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction (Highway Planning and Construction Cluster) Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 2022-M1, 2022 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: 2022-M1 Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures suggest that the County should ensure the suspension and debarment language is in the signed contract or if not in the contract, the county retains documentation of the County's search on sam.gov. In addition, according to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction. Condition: The County did not ensure that a contractor was not suspended or debarred, and language was not within the contract. Questioned Costs: None. Context: The County entered into a contract for the purchase of seal coat oil, and the contract did not include suspension and debarment self-certification language. The County also did not perform its own search on the sam.gov website. Cause: Management oversight due to familiarity with the contractor. Effect: Federal funds could have been paid to a suspended or debarred contractor. Repeat Finding: Not applicable. Recommendation: We recommend that the County follow its established internal control procedures regardless of familiarity with contractors. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER REPORTING (2022-003) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of reporting requirements, it was noted the County did not have adequate internal controls designed to ensure quarterly reports were reviewed prior to submission. Questioned Costs: None. Context: During testing of the LCTS public health reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the LCTS probation reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the 2556 social services fund reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer in a timely manner. Cause: The Minnesota Department of Human Services does not require a reviewer, but it is a good procedure to have in place. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER SPECIAL PROVISIONS (2022-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that funds be disbursed to the collaborative in a timely fashion, no later than 30 days after receipt. Condition: During testing of special provisions, it was noted that the County did not disburse two quarters of funding to the collaborative within 30 days of receipt. Questioned Costs: None. Context: During testing of special provisions, it was noted that the County did not disburse the 3rd and 4th quarter LCTS receipts to the collaborative until June 2023. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: Not applicable. Recommendation: We recommend the County ensure that someone is disbursing the money received to the collaborative in a timely fashion. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER REPORTING (2022-003) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of reporting requirements, it was noted the County did not have adequate internal controls designed to ensure quarterly reports were reviewed prior to submission. Questioned Costs: None. Context: During testing of the LCTS public health reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the LCTS probation reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the 2556 social services fund reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer in a timely manner. Cause: The Minnesota Department of Human Services does not require a reviewer, but it is a good procedure to have in place. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER SPECIAL PROVISIONS (2022-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that funds be disbursed to the collaborative in a timely fashion, no later than 30 days after receipt. Condition: During testing of special provisions, it was noted that the County did not disburse two quarters of funding to the collaborative within 30 days of receipt. Questioned Costs: None. Context: During testing of special provisions, it was noted that the County did not disburse the 3rd and 4th quarter LCTS receipts to the collaborative until June 2023. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: Not applicable. Recommendation: We recommend the County ensure that someone is disbursing the money received to the collaborative in a timely fashion. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER REPORTING (2022-003) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of reporting requirements, it was noted the County did not have adequate internal controls designed to ensure quarterly reports were reviewed prior to submission. Questioned Costs: None. Context: During testing of the LCTS public health reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the LCTS probation reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the 2556 social services fund reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer in a timely manner. Cause: The Minnesota Department of Human Services does not require a reviewer, but it is a good procedure to have in place. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER SPECIAL PROVISIONS (2022-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that funds be disbursed to the collaborative in a timely fashion, no later than 30 days after receipt. Condition: During testing of special provisions, it was noted that the County did not disburse two quarters of funding to the collaborative within 30 days of receipt. Questioned Costs: None. Context: During testing of special provisions, it was noted that the County did not disburse the 3rd and 4th quarter LCTS receipts to the collaborative until June 2023. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: Not applicable. Recommendation: We recommend the County ensure that someone is disbursing the money received to the collaborative in a timely fashion. Views of responsible officials: There is no disagreement with the audit finding.
SUSPENSION AND DEBARMENT (2022-005) Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction (Highway Planning and Construction Cluster) Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 2022-M1, 2022 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: 2022-M1 Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures suggest that the County should ensure the suspension and debarment language is in the signed contract or if not in the contract, the county retains documentation of the County's search on sam.gov. In addition, according to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction. Condition: The County did not ensure that a contractor was not suspended or debarred, and language was not within the contract. Questioned Costs: None. Context: The County entered into a contract for the purchase of seal coat oil, and the contract did not include suspension and debarment self-certification language. The County also did not perform its own search on the sam.gov website. Cause: Management oversight due to familiarity with the contractor. Effect: Federal funds could have been paid to a suspended or debarred contractor. Repeat Finding: Not applicable. Recommendation: We recommend that the County follow its established internal control procedures regardless of familiarity with contractors. Views of responsible officials: There is no disagreement with the audit finding.
SUSPENSION AND DEBARMENT (2022-005) Federal Agency: U.S. Department of Transportation Federal Program Name: Highway Planning and Construction (Highway Planning and Construction Cluster) Assistance Listing Number: 20.205 Federal Award Identification Number and Year: 2022-M1, 2022 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: 2022-M1 Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures suggest that the County should ensure the suspension and debarment language is in the signed contract or if not in the contract, the county retains documentation of the County's search on sam.gov. In addition, according to Uniform Guidance 2 CFR 180.300, the County must check for federally suspended or debarred vendors prior to entering a covered transaction. Condition: The County did not ensure that a contractor was not suspended or debarred, and language was not within the contract. Questioned Costs: None. Context: The County entered into a contract for the purchase of seal coat oil, and the contract did not include suspension and debarment self-certification language. The County also did not perform its own search on the sam.gov website. Cause: Management oversight due to familiarity with the contractor. Effect: Federal funds could have been paid to a suspended or debarred contractor. Repeat Finding: Not applicable. Recommendation: We recommend that the County follow its established internal control procedures regardless of familiarity with contractors. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER REPORTING (2022-003) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of reporting requirements, it was noted the County did not have adequate internal controls designed to ensure quarterly reports were reviewed prior to submission. Questioned Costs: None. Context: During testing of the LCTS public health reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the LCTS probation reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the 2556 social services fund reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer in a timely manner. Cause: The Minnesota Department of Human Services does not require a reviewer, but it is a good procedure to have in place. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER SPECIAL PROVISIONS (2022-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that funds be disbursed to the collaborative in a timely fashion, no later than 30 days after receipt. Condition: During testing of special provisions, it was noted that the County did not disburse two quarters of funding to the collaborative within 30 days of receipt. Questioned Costs: None. Context: During testing of special provisions, it was noted that the County did not disburse the 3rd and 4th quarter LCTS receipts to the collaborative until June 2023. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: Not applicable. Recommendation: We recommend the County ensure that someone is disbursing the money received to the collaborative in a timely fashion. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER REPORTING (2022-003) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of reporting requirements, it was noted the County did not have adequate internal controls designed to ensure quarterly reports were reviewed prior to submission. Questioned Costs: None. Context: During testing of the LCTS public health reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the LCTS probation reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the 2556 social services fund reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer in a timely manner. Cause: The Minnesota Department of Human Services does not require a reviewer, but it is a good procedure to have in place. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER SPECIAL PROVISIONS (2022-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that funds be disbursed to the collaborative in a timely fashion, no later than 30 days after receipt. Condition: During testing of special provisions, it was noted that the County did not disburse two quarters of funding to the collaborative within 30 days of receipt. Questioned Costs: None. Context: During testing of special provisions, it was noted that the County did not disburse the 3rd and 4th quarter LCTS receipts to the collaborative until June 2023. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: Not applicable. Recommendation: We recommend the County ensure that someone is disbursing the money received to the collaborative in a timely fashion. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER REPORTING (2022-003) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of reporting requirements, it was noted the County did not have adequate internal controls designed to ensure quarterly reports were reviewed prior to submission. Questioned Costs: None. Context: During testing of the LCTS public health reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the LCTS probation reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the 2556 social services fund reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer in a timely manner. Cause: The Minnesota Department of Human Services does not require a reviewer, but it is a good procedure to have in place. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Views of responsible officials: There is no disagreement with the audit finding.
CONTROLS OVER SPECIAL PROVISIONS (2022-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that funds be disbursed to the collaborative in a timely fashion, no later than 30 days after receipt. Condition: During testing of special provisions, it was noted that the County did not disburse two quarters of funding to the collaborative within 30 days of receipt. Questioned Costs: None. Context: During testing of special provisions, it was noted that the County did not disburse the 3rd and 4th quarter LCTS receipts to the collaborative until June 2023. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: Not applicable. Recommendation: We recommend the County ensure that someone is disbursing the money received to the collaborative in a timely fashion. Views of responsible officials: There is no disagreement with the audit finding.