FAC Explorer

Audit 321408

FY End
2023-12-31
Total Expended
$6.68M
Findings
18
Programs
32
Organization: Brown County (MN)
Year: 2023 Accepted: 2024-09-26
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
498727 2023-003 Significant Deficiency Yes L
498728 2023-004 Significant Deficiency Yes N
498729 2023-005 Significant Deficiency - E
498730 2023-003 Significant Deficiency Yes L
498731 2023-004 Significant Deficiency Yes N
498732 2023-005 Significant Deficiency - E
498733 2023-003 Significant Deficiency Yes L
498734 2023-004 Significant Deficiency Yes N
498735 2023-005 Significant Deficiency - E
1075169 2023-003 Significant Deficiency Yes L
1075170 2023-004 Significant Deficiency Yes N
1075171 2023-005 Significant Deficiency - E
1075172 2023-003 Significant Deficiency Yes L
1075173 2023-004 Significant Deficiency Yes N
1075174 2023-005 Significant Deficiency - E
1075175 2023-003 Significant Deficiency Yes L
1075176 2023-004 Significant Deficiency Yes N
1075177 2023-005 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $2.84M Yes 0
93.778 Medical Assistance Program $1.06M Yes 3
20.509 Formula Grants for Rural Areas and Tribal Transit Program $577,750 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $298,119 - 0
93.558 Temporary Assistance for Needy Families $218,909 - 0
93.658 Foster Care_title IV-E $213,584 - 0
97.039 Hazard Mitigation Grant $207,000 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $161,456 - 0
93.667 Social Services Block Grant $161,355 - 0
93.563 Child Support Enforcement $113,941 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $60,725 - 0
16.575 Crime Victim Assistance $40,234 - 0
93.994 Maternal and Child Health Services Block Grant to the States $31,898 - 0
93.069 Public Health Emergency Preparedness $30,296 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $29,417 - 0
97.042 Emergency Management Performance Grants $25,868 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,579 - 0
93.268 Immunization Cooperative Agreements $13,242 - 0
93.590 Community-Based Child Abuse Prevention Grants $13,068 - 0
93.575 Child Care and Development Block Grant $10,263 - 0
97.012 Boating Safety Financial Assistance $8,293 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $5,498 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $4,239 - 0
93.556 Promoting Safe and Stable Families $3,467 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $3,112 - 0
84.181 Special Education-Grants for Infants and Families $1,966 - 0
16.607 Bulletproof Vest Partnership Program $1,182 - 0
93.767 Children's Health Insurance Program $1,167 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $1,032 - 0
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $825 - 0
93.747 Elder Abuse Prevention Interventions Program $651 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $-1,161 - 0

Contacts

Name Title Type
NPBJAX8GL2D9 Kelly Hotovec Auditee
5072236617 Kristen Houle Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Brown County has elected to not use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The schedule of expenditures of federal awards (the Schedule) presents the activities of federal award programs expended by Brown County. The County’s reporting entity is defined in Note 1 to the financial statements.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Brown County has elected to not use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule includes the federal grant activity of Brown County under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) from the Office of Management and Budget. Because the Schedule presents only a selected portion of the operations of Brown County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Brown County.
Title: Reconciliation to Schedule of Intergovernmental Revenue Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Brown County has elected to not use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal grant revenue per Schedule of Intergovernmental Revenue $ 6,624,352 Unavailable revenue in 2023 - grants received more than 60 days after year-end Formula Grants for Rural Areas and Tribal Transit Program 20.509 116,732 MaryLee Allen Promoting Safe and Stable Families 93.556 867 Temporary Assistance for Needy Families 93.558 34,094 Stephanie Tubbs Jones Child Welfare Services Program 93.645 863 Emergency Management Performance Grants 97.042 25,868 Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 183,163 Unavailable revenue in 2022 - recognized as revenue in 2023 Crime Victim Assistance 16.575 (22,628) Edward Byrne Memorial Justice Assistance Grant Program 16.738 (25,581) Formula grants for Rural Areas and Tribal Transit Program 20.509 (68,955) Early Hearing Detection and Intervention Information System (EHDI-IS) Surveillance Program 93.314 (225) MaryLee Allen Promoting Safe and Stable Families 93.556 (1,009) Stephanie Tubbs Jones Child Welfare Services Program 93.645 (1,799) John H. Chafee Foster Care Program for Successful Transition to Adulthood 93.674 (430) Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 (184,324) Expenditures per Schedule of Expenditures of Federal Aw ards $ 6,680,988

Finding Details

Finding 2023-003
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 that the annual report was reviewed prior to submission. Questioned Costs: None. Context: During testing of the annual Collaborative LCTS report, it was noted that the report was not reviewed by someone other than the preparer. Cause: Lack of management oversight. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: 2022-003 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.
Finding 2023-004
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 1st and 2nd quarter LCTS receipts to the collaborative within 30 days. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: 2022-004 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.
Finding 2023-005
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that casefile eligibility determination should have a timely review documented by someone other than the preparer. Condition: During testing of controls over eligibility, it was noted the County did not have adequate internal controls designed to ensure that casefiles were reviewed for correct eligibility determination. Questioned Costs: None. Context: During testing of controls over eligibility casefile reviews, it was noted that only seven Non-MAGI cases and six MAGI cases were completed for each program. This is not a sufficient control. Cause: Lack of management oversight. 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 increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-003
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 that the annual report was reviewed prior to submission. Questioned Costs: None. Context: During testing of the annual Collaborative LCTS report, it was noted that the report was not reviewed by someone other than the preparer. Cause: Lack of management oversight. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: 2022-003 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.
Finding 2023-004
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 1st and 2nd quarter LCTS receipts to the collaborative within 30 days. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: 2022-004 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.
Finding 2023-005
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that casefile eligibility determination should have a timely review documented by someone other than the preparer. Condition: During testing of controls over eligibility, it was noted the County did not have adequate internal controls designed to ensure that casefiles were reviewed for correct eligibility determination. Questioned Costs: None. Context: During testing of controls over eligibility casefile reviews, it was noted that only seven Non-MAGI cases and six MAGI cases were completed for each program. This is not a sufficient control. Cause: Lack of management oversight. 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 increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-003
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 that the annual report was reviewed prior to submission. Questioned Costs: None. Context: During testing of the annual Collaborative LCTS report, it was noted that the report was not reviewed by someone other than the preparer. Cause: Lack of management oversight. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: 2022-003 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.
Finding 2023-004
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 1st and 2nd quarter LCTS receipts to the collaborative within 30 days. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: 2022-004 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.
Finding 2023-005
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that casefile eligibility determination should have a timely review documented by someone other than the preparer. Condition: During testing of controls over eligibility, it was noted the County did not have adequate internal controls designed to ensure that casefiles were reviewed for correct eligibility determination. Questioned Costs: None. Context: During testing of controls over eligibility casefile reviews, it was noted that only seven Non-MAGI cases and six MAGI cases were completed for each program. This is not a sufficient control. Cause: Lack of management oversight. 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 increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-003
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 that the annual report was reviewed prior to submission. Questioned Costs: None. Context: During testing of the annual Collaborative LCTS report, it was noted that the report was not reviewed by someone other than the preparer. Cause: Lack of management oversight. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: 2022-003 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.
Finding 2023-004
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 1st and 2nd quarter LCTS receipts to the collaborative within 30 days. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: 2022-004 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.
Finding 2023-005
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that casefile eligibility determination should have a timely review documented by someone other than the preparer. Condition: During testing of controls over eligibility, it was noted the County did not have adequate internal controls designed to ensure that casefiles were reviewed for correct eligibility determination. Questioned Costs: None. Context: During testing of controls over eligibility casefile reviews, it was noted that only seven Non-MAGI cases and six MAGI cases were completed for each program. This is not a sufficient control. Cause: Lack of management oversight. 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 increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-003
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 that the annual report was reviewed prior to submission. Questioned Costs: None. Context: During testing of the annual Collaborative LCTS report, it was noted that the report was not reviewed by someone other than the preparer. Cause: Lack of management oversight. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: 2022-003 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.
Finding 2023-004
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 1st and 2nd quarter LCTS receipts to the collaborative within 30 days. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: 2022-004 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.
Finding 2023-005
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that casefile eligibility determination should have a timely review documented by someone other than the preparer. Condition: During testing of controls over eligibility, it was noted the County did not have adequate internal controls designed to ensure that casefiles were reviewed for correct eligibility determination. Questioned Costs: None. Context: During testing of controls over eligibility casefile reviews, it was noted that only seven Non-MAGI cases and six MAGI cases were completed for each program. This is not a sufficient control. Cause: Lack of management oversight. 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 increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-003
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 that the annual report was reviewed prior to submission. Questioned Costs: None. Context: During testing of the annual Collaborative LCTS report, it was noted that the report was not reviewed by someone other than the preparer. Cause: Lack of management oversight. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: 2022-003 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.
Finding 2023-004
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 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 1st and 2nd quarter LCTS receipts to the collaborative within 30 days. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: 2022-004 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.
Finding 2023-005
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: 2305MN5ADM and 2305MN5MAP, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that casefile eligibility determination should have a timely review documented by someone other than the preparer. Condition: During testing of controls over eligibility, it was noted the County did not have adequate internal controls designed to ensure that casefiles were reviewed for correct eligibility determination. Questioned Costs: None. Context: During testing of controls over eligibility casefile reviews, it was noted that only seven Non-MAGI cases and six MAGI cases were completed for each program. This is not a sufficient control. Cause: Lack of management oversight. 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 increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Views of responsible officials: There is no disagreement with the audit finding.