2022 ? 004 Internal Controls over Eligibility Determination Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The county does not have a process in place to ensure case file reviews are documented. Questioned Costs: None. Cause: Supervisors did not document their review process. Effect: The lack of a review and approve process increases the risk of ineligible participants will participate in the federal program. Repeat Finding: Yes, 2021-004. Recommendation: We recommend the County implement a review process over medical assistance case files. A sample of cases should be reviewed by someone knowledgeable of the program requirements on a periodic basis, and the review process should be documented. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 005 Special Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 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: The contract between the Minnesota Department of Human Services and Wadena County states the County is required to review all report submitted by collaborative members for accuracy and timeliness and retain a paper copy of all submitted reports. Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: Quarterly grant reports filed by collaborative members were not submitted timely. The County had no documentation of review and approval. Questioned Costs: None. Cause: The County did not properly oversee to ensure collaborative members were submitting reports timely. Effect: Funding could be denied or inaccurate information could be submitted on the reports. Repeat Finding: Yes, 2021-005. Recommendation: We recommend the County implement procedures to ensure collaborative members submit quarterly reports timely. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 006 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Annual LCTS Collaborative Report did not have documentation of a formal review by someone other than the preparer prior to submission. Questioned Costs: None. Cause: The County does not have adequate internal controls in place to ensure review of the report. Effect: Errors in the report would not be detected prior to submission. Repeat Finding: Yes, 2021-006. Recommendation: We recommend the County implement an internal control procedure to ensure the report is formally reviewed and approved by someone other than the person who prepared the reports. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 Internal Controls over Eligibility Determination Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The county does not have a process in place to ensure case file reviews are documented. Questioned Costs: None. Cause: Supervisors did not document their review process. Effect: The lack of a review and approve process increases the risk of ineligible participants will participate in the federal program. Repeat Finding: Yes, 2021-004. Recommendation: We recommend the County implement a review process over medical assistance case files. A sample of cases should be reviewed by someone knowledgeable of the program requirements on a periodic basis, and the review process should be documented. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 005 Special Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 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: The contract between the Minnesota Department of Human Services and Wadena County states the County is required to review all report submitted by collaborative members for accuracy and timeliness and retain a paper copy of all submitted reports. Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: Quarterly grant reports filed by collaborative members were not submitted timely. The County had no documentation of review and approval. Questioned Costs: None. Cause: The County did not properly oversee to ensure collaborative members were submitting reports timely. Effect: Funding could be denied or inaccurate information could be submitted on the reports. Repeat Finding: Yes, 2021-005. Recommendation: We recommend the County implement procedures to ensure collaborative members submit quarterly reports timely. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 006 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Annual LCTS Collaborative Report did not have documentation of a formal review by someone other than the preparer prior to submission. Questioned Costs: None. Cause: The County does not have adequate internal controls in place to ensure review of the report. Effect: Errors in the report would not be detected prior to submission. Repeat Finding: Yes, 2021-006. Recommendation: We recommend the County implement an internal control procedure to ensure the report is formally reviewed and approved by someone other than the person who prepared the reports. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 Internal Controls over Eligibility Determination Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The county does not have a process in place to ensure case file reviews are documented. Questioned Costs: None. Cause: Supervisors did not document their review process. Effect: The lack of a review and approve process increases the risk of ineligible participants will participate in the federal program. Repeat Finding: Yes, 2021-004. Recommendation: We recommend the County implement a review process over medical assistance case files. A sample of cases should be reviewed by someone knowledgeable of the program requirements on a periodic basis, and the review process should be documented. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 005 Special Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 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: The contract between the Minnesota Department of Human Services and Wadena County states the County is required to review all report submitted by collaborative members for accuracy and timeliness and retain a paper copy of all submitted reports. Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: Quarterly grant reports filed by collaborative members were not submitted timely. The County had no documentation of review and approval. Questioned Costs: None. Cause: The County did not properly oversee to ensure collaborative members were submitting reports timely. Effect: Funding could be denied or inaccurate information could be submitted on the reports. Repeat Finding: Yes, 2021-005. Recommendation: We recommend the County implement procedures to ensure collaborative members submit quarterly reports timely. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 006 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Annual LCTS Collaborative Report did not have documentation of a formal review by someone other than the preparer prior to submission. Questioned Costs: None. Cause: The County does not have adequate internal controls in place to ensure review of the report. Effect: Errors in the report would not be detected prior to submission. Repeat Finding: Yes, 2021-006. Recommendation: We recommend the County implement an internal control procedure to ensure the report is formally reviewed and approved by someone other than the person who prepared the reports. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 Internal Controls over Eligibility Determination Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The county does not have a process in place to ensure case file reviews are documented. Questioned Costs: None. Cause: Supervisors did not document their review process. Effect: The lack of a review and approve process increases the risk of ineligible participants will participate in the federal program. Repeat Finding: Yes, 2021-004. Recommendation: We recommend the County implement a review process over medical assistance case files. A sample of cases should be reviewed by someone knowledgeable of the program requirements on a periodic basis, and the review process should be documented. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 005 Special Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 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: The contract between the Minnesota Department of Human Services and Wadena County states the County is required to review all report submitted by collaborative members for accuracy and timeliness and retain a paper copy of all submitted reports. Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: Quarterly grant reports filed by collaborative members were not submitted timely. The County had no documentation of review and approval. Questioned Costs: None. Cause: The County did not properly oversee to ensure collaborative members were submitting reports timely. Effect: Funding could be denied or inaccurate information could be submitted on the reports. Repeat Finding: Yes, 2021-005. Recommendation: We recommend the County implement procedures to ensure collaborative members submit quarterly reports timely. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 006 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Annual LCTS Collaborative Report did not have documentation of a formal review by someone other than the preparer prior to submission. Questioned Costs: None. Cause: The County does not have adequate internal controls in place to ensure review of the report. Effect: Errors in the report would not be detected prior to submission. Repeat Finding: Yes, 2021-006. Recommendation: We recommend the County implement an internal control procedure to ensure the report is formally reviewed and approved by someone other than the person who prepared the reports. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 Internal Controls over Eligibility Determination Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The county does not have a process in place to ensure case file reviews are documented. Questioned Costs: None. Cause: Supervisors did not document their review process. Effect: The lack of a review and approve process increases the risk of ineligible participants will participate in the federal program. Repeat Finding: Yes, 2021-004. Recommendation: We recommend the County implement a review process over medical assistance case files. A sample of cases should be reviewed by someone knowledgeable of the program requirements on a periodic basis, and the review process should be documented. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 005 Special Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 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: The contract between the Minnesota Department of Human Services and Wadena County states the County is required to review all report submitted by collaborative members for accuracy and timeliness and retain a paper copy of all submitted reports. Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: Quarterly grant reports filed by collaborative members were not submitted timely. The County had no documentation of review and approval. Questioned Costs: None. Cause: The County did not properly oversee to ensure collaborative members were submitting reports timely. Effect: Funding could be denied or inaccurate information could be submitted on the reports. Repeat Finding: Yes, 2021-005. Recommendation: We recommend the County implement procedures to ensure collaborative members submit quarterly reports timely. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 006 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Annual LCTS Collaborative Report did not have documentation of a formal review by someone other than the preparer prior to submission. Questioned Costs: None. Cause: The County does not have adequate internal controls in place to ensure review of the report. Effect: Errors in the report would not be detected prior to submission. Repeat Finding: Yes, 2021-006. Recommendation: We recommend the County implement an internal control procedure to ensure the report is formally reviewed and approved by someone other than the person who prepared the reports. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 004 Internal Controls over Eligibility Determination Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The county does not have a process in place to ensure case file reviews are documented. Questioned Costs: None. Cause: Supervisors did not document their review process. Effect: The lack of a review and approve process increases the risk of ineligible participants will participate in the federal program. Repeat Finding: Yes, 2021-004. Recommendation: We recommend the County implement a review process over medical assistance case files. A sample of cases should be reviewed by someone knowledgeable of the program requirements on a periodic basis, and the review process should be documented. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 005 Special Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 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: The contract between the Minnesota Department of Human Services and Wadena County states the County is required to review all report submitted by collaborative members for accuracy and timeliness and retain a paper copy of all submitted reports. Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: Quarterly grant reports filed by collaborative members were not submitted timely. The County had no documentation of review and approval. Questioned Costs: None. Cause: The County did not properly oversee to ensure collaborative members were submitting reports timely. Effect: Funding could be denied or inaccurate information could be submitted on the reports. Repeat Finding: Yes, 2021-005. Recommendation: We recommend the County implement procedures to ensure collaborative members submit quarterly reports timely. Views of Responsible Officials: There is no disagreement with the audit finding.
2022 ? 006 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: The Annual LCTS Collaborative Report did not have documentation of a formal review by someone other than the preparer prior to submission. Questioned Costs: None. Cause: The County does not have adequate internal controls in place to ensure review of the report. Effect: Errors in the report would not be detected prior to submission. Repeat Finding: Yes, 2021-006. Recommendation: We recommend the County implement an internal control procedure to ensure the report is formally reviewed and approved by someone other than the person who prepared the reports. Views of Responsible Officials: There is no disagreement with the audit finding.