FAC Explorer

Audit 322695

FY End
2023-12-31
Total Expended
$11.61M
Findings
16
Programs
32
Organization: Itasca County (MN)
Year: 2023 Accepted: 2024-09-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
499837 2023-005 Material Weakness Yes E
499838 2023-005 Material Weakness Yes E
499839 2023-005 Material Weakness Yes E
499840 2023-007 Significant Deficiency - L
499841 2023-007 Significant Deficiency - L
499842 2023-007 Significant Deficiency - L
499843 2023-006 Material Weakness Yes E
499844 2023-006 Material Weakness Yes E
1076279 2023-005 Material Weakness Yes E
1076280 2023-005 Material Weakness Yes E
1076281 2023-005 Material Weakness Yes E
1076282 2023-007 Significant Deficiency - L
1076283 2023-007 Significant Deficiency - L
1076284 2023-007 Significant Deficiency - L
1076285 2023-006 Material Weakness Yes E
1076286 2023-006 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $2.84M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.39M Yes 0
93.563 Child Support Enforcement $1.28M - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $703,970 - 0
15.226 Payments in Lieu of Taxes $616,141 - 0
93.558 Temporary Assistance for Needy Families $572,496 Yes 1
10.665 Schools and Roads - Grants to States $384,997 - 0
93.658 Foster Care_title IV-E $343,017 - 0
93.667 Social Services Block Grant $312,907 - 0
93.994 Maternal and Child Health Services Block Grant to the States $206,952 - 0
20.219 Recreational Trails Program $165,000 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $162,665 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $131,106 - 0
93.069 Public Health Emergency Preparedness $104,763 - 0
93.958 Block Grants for Community Mental Health Services $60,389 - 0
97.042 Emergency Management Performance Grants $59,712 - 0
16.575 Crime Victim Assistance $39,518 - 0
10.698 State & Private Forestry Cooperative Fire Assistance $31,946 - 0
93.778 Medical Assistance Program $18,562 Yes 2
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $16,498 - 0
20.600 State and Community Highway Safety $10,558 - 0
93.575 Child Care and Development Block Grant $8,280 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $8,181 - 0
97.012 Boating Safety Financial Assistance $8,000 - 0
93.556 Promoting Safe and Stable Families $5,160 - 0
93.590 Community-Based Child Abuse Prevention Grants $4,415 - 0
93.747 Elder Abuse Prevention Interventions Program $3,997 - 0
93.767 Children's Health Insurance Program $2,837 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $2,366 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1,924 - 0
93.268 Immunization Cooperative Agreements $1,776 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,411 - 0

Contacts

Name Title Type
NHLFNZ9GKFA8 Gail Guck Auditee
2183277481 Douglas P Host Auditor
No contacts on file

Notes to SEFA

Title: Reporting Entity Accounting Policies: Expenditures reported on the schedule are reported on basis of accounting used by the individual funds of Itasca County. Governmental funds use the modified accrual basis of accounting. Proprietary funds use the full 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. De Minimis Rate Used: N Rate Explanation: Itasca County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by Itasca County. The County’s reporting entity is defined in Note 1 to the financial statements. Itasca County's financial statements include the operations of the Itasca Nursing Home, an enterprise fund, which expended $737,180 in federal awards for the year ended September 30, 2023 which are not included in the County's schedule of expenditures of federal awards for the year ended December 31, 2023, because they engaged to have a separate audit.
Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on basis of accounting used by the individual funds of Itasca County. Governmental funds use the modified accrual basis of accounting. Proprietary funds use the full 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. De Minimis Rate Used: N Rate Explanation: Itasca County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Itasca 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 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 (OMB). Because the schedule presents only a selected portion of the operations of Itasca County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Itasca County.
Title: Reconciliation to the Schedule of Intergovernmental Revenue Accounting Policies: Expenditures reported on the schedule are reported on basis of accounting used by the individual funds of Itasca County. Governmental funds use the modified accrual basis of accounting. Proprietary funds use the full 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. De Minimis Rate Used: N Rate Explanation: Itasca County has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Federal Grant Revenue per Schedule of Intergovernmental Revenue $ 11,294,907 Expenditures Included on the Schedule of Expenditures of Federal Awards that are Not Considered Intergovernmental Revenues 552,971 Revenues Included on the Schedule of Intergovernmental Revenue that are Not Considered Federal Grant Expenditures (241,216) Expenditures per Schedule of Expenditures of Federal Awards $ 11,606,662

Finding Details

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 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2023 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review and 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: Yes, 2022-007. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. 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 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2023 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review and 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: Yes, 2022-007. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. 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 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2023 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review and 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: Yes, 2022-007. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-007
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Reporting 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 recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: No Recommendation: We recommend that the County ensured each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-007
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Reporting 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 recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: No Recommendation: We recommend that the County ensured each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-007
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Reporting 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 recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: No Recommendation: We recommend that the County ensured each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-006
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of case file reviews during 2023, it was noted that there were no documented case file reviews performed for the human services component of Temporary Assistance for Needy Families. Cause: The Minnesota Department of Human Services is not requiring a review of case files and 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: Yes, 2022-008. Recommendation: We recommend that the County review case files on a periodic basis throughout the year. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-006
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of case file reviews during 2023, it was noted that there were no documented case file reviews performed for the human services component of Temporary Assistance for Needy Families. Cause: The Minnesota Department of Human Services is not requiring a review of case files and 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: Yes, 2022-008. Recommendation: We recommend that the County review case files on a periodic basis throughout the year. 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 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2023 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review and 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: Yes, 2022-007. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. 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 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2023 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review and 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: Yes, 2022-007. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. 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 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements and correctly determining program eligibility. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of eligibility and testing of case file reviews completed during 2023 for Medical Assistance, it was noted that there were no documented case file reviews performed. Cause: The Minnesota Department of Human Services is not requiring a review and 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: Yes, 2022-007. Recommendation: We recommend that the County review case files on a periodic basis throughout the year and document the review. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-007
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Reporting 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 recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: No Recommendation: We recommend that the County ensured each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-007
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Reporting 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 recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: No Recommendation: We recommend that the County ensured each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-007
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023 Compliance Requirement Affected: Reporting 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 recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: No Recommendation: We recommend that the County ensured each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-006
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of case file reviews during 2023, it was noted that there were no documented case file reviews performed for the human services component of Temporary Assistance for Needy Families. Cause: The Minnesota Department of Human Services is not requiring a review of case files and 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: Yes, 2022-008. Recommendation: We recommend that the County review case files on a periodic basis throughout the year. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-006
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. Questioned Costs: None Context: During our testing of case file reviews during 2023, it was noted that there were no documented case file reviews performed for the human services component of Temporary Assistance for Needy Families. Cause: The Minnesota Department of Human Services is not requiring a review of case files and 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: Yes, 2022-008. Recommendation: We recommend that the County review case files on a periodic basis throughout the year. Views of Responsible Officials: There is no disagreement with the audit finding.