SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1480, 2022 Compliance Requirement Affected: Procurement, Suspension and Debarment Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee mush 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: During our testing, it was noted that the County did not perform procedures to ensure vendors were not suspended or debarred for 1 of 3 procurement transactions tested. Questioned Costs: None Cause: Misunderstanding of the federal suspension and debarment provisions. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend the County design procedures and controls to ensure compliance with suspension and debarment provisions. Views of responsible officials: There is no disagreement with the audit.
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP and 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services Pass-Through Number: 2205MN5MAP and 2205MN5ADM Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Section 1940 of the Social Security Act (42 USC 1396w) requires the County to have a mechanism in place to verify assets, through access to information held by financial institutions, for purposes of determining or renewing Medicaid eligibility when an asset test is applicable for aged, blind, and disabled Medicaid applicants or beneficiaries. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee mush 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 During eligibility testing, it was noted that 1 of 40 casefiles tested had a discrepancy between the County Maxis system and the supporting documentation received from the applicant. No casefile review was performed. Questioned Costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Error in inputting the information and lack of supervisory review of case files. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Views of responsible officials: There is no disagreement with the audit.
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP and 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services Pass-Through Number: 2205MN5MAP and 2205MN5ADM Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Section 1940 of the Social Security Act (42 USC 1396w) requires the County to have a mechanism in place to verify assets, through access to information held by financial institutions, for purposes of determining or renewing Medicaid eligibility when an asset test is applicable for aged, blind, and disabled Medicaid applicants or beneficiaries. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee mush 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 During eligibility testing, it was noted that 1 of 40 casefiles tested had a discrepancy between the County Maxis system and the supporting documentation received from the applicant. No casefile review was performed. Questioned Costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Error in inputting the information and lack of supervisory review of case files. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Views of responsible officials: There is no disagreement with the audit.
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP and 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services Pass-Through Number: 2205MN5MAP and 2205MN5ADM Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Section 1940 of the Social Security Act (42 USC 1396w) requires the County to have a mechanism in place to verify assets, through access to information held by financial institutions, for purposes of determining or renewing Medicaid eligibility when an asset test is applicable for aged, blind, and disabled Medicaid applicants or beneficiaries. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee mush 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 During eligibility testing, it was noted that 1 of 40 casefiles tested had a discrepancy between the County Maxis system and the supporting documentation received from the applicant. No casefile review was performed. Questioned Costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Error in inputting the information and lack of supervisory review of case files. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Views of responsible officials: There is no disagreement with the audit.
SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1480, 2022 Compliance Requirement Affected: Procurement, Suspension and Debarment Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee mush 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: During our testing, it was noted that the County did not perform procedures to ensure vendors were not suspended or debarred for 1 of 3 procurement transactions tested. Questioned Costs: None Cause: Misunderstanding of the federal suspension and debarment provisions. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend the County design procedures and controls to ensure compliance with suspension and debarment provisions. Views of responsible officials: There is no disagreement with the audit.
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP and 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services Pass-Through Number: 2205MN5MAP and 2205MN5ADM Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Section 1940 of the Social Security Act (42 USC 1396w) requires the County to have a mechanism in place to verify assets, through access to information held by financial institutions, for purposes of determining or renewing Medicaid eligibility when an asset test is applicable for aged, blind, and disabled Medicaid applicants or beneficiaries. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee mush 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 During eligibility testing, it was noted that 1 of 40 casefiles tested had a discrepancy between the County Maxis system and the supporting documentation received from the applicant. No casefile review was performed. Questioned Costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Error in inputting the information and lack of supervisory review of case files. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Views of responsible officials: There is no disagreement with the audit.
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP and 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services Pass-Through Number: 2205MN5MAP and 2205MN5ADM Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Section 1940 of the Social Security Act (42 USC 1396w) requires the County to have a mechanism in place to verify assets, through access to information held by financial institutions, for purposes of determining or renewing Medicaid eligibility when an asset test is applicable for aged, blind, and disabled Medicaid applicants or beneficiaries. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee mush 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 During eligibility testing, it was noted that 1 of 40 casefiles tested had a discrepancy between the County Maxis system and the supporting documentation received from the applicant. No casefile review was performed. Questioned Costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Error in inputting the information and lack of supervisory review of case files. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Views of responsible officials: There is no disagreement with the audit.
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP and 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services Pass-Through Number: 2205MN5MAP and 2205MN5ADM Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Section 1940 of the Social Security Act (42 USC 1396w) requires the County to have a mechanism in place to verify assets, through access to information held by financial institutions, for purposes of determining or renewing Medicaid eligibility when an asset test is applicable for aged, blind, and disabled Medicaid applicants or beneficiaries. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee mush 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 During eligibility testing, it was noted that 1 of 40 casefiles tested had a discrepancy between the County Maxis system and the supporting documentation received from the applicant. No casefile review was performed. Questioned Costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Error in inputting the information and lack of supervisory review of case files. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend the County implement additional procedures to provide reasonable assurance that necessary documentation is properly input in MAXIS. Case file reviews should be performed. Views of responsible officials: There is no disagreement with the audit.