Audit 333691

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: The County should ensure it has controls in place to properly document support for all payroll expenditures. Condition: As part of our audit, the 2023 cost allocation plan used 2021 disbursements for its allocation and for one out of forty selections of disbursements tested, supporting documentation (a timesheet) could not be located. Questioned costs: $176.24 Context: Issue noted in one out of forty selections. Cause: Isanti County converted timecard programs in 2022, and after converting, discovered that some of the terminated employees' timesheets did not export correctly from the legacy system. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of a payroll expenditure charged to the grant could lead to an improper charge to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to properly document support for all payroll expenditures coded to the grant. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: The County should ensure it has controls in place to properly document support for all payroll expenditures. Condition: As part of our audit, the 2023 cost allocation plan used 2021 disbursements for its allocation and for one out of forty selections of disbursements tested, supporting documentation (a timesheet) could not be located. Questioned costs: $176.24 Context: Issue noted in one out of forty selections. Cause: Isanti County converted timecard programs in 2022, and after converting, discovered that some of the terminated employees' timesheets did not export correctly from the legacy system. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of a payroll expenditure charged to the grant could lead to an improper charge to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to properly document support for all payroll expenditures coded to the grant. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to document the review of the state time study listings each quarter. Condition: There is no documentation of a review between the state time study listing and any payroll reports to ensure the state time study listings are complete each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for any quarterly listing. Cause: There was no previous emphasis on retaining any documentation of the review of the state time study listings against payroll reports to ensure completeness Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of the time study listings could lead to the time study listings being incomplete and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has proper controls in place to document the review of the state time study listings each quarter. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to document the review of the state time study listings each quarter. Condition: There is no documentation of a review between the state time study listing and any payroll reports to ensure the state time study listings are complete each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for any quarterly listing. Cause: There was no previous emphasis on retaining any documentation of the review of the state time study listings against payroll reports to ensure completeness Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of the time study listings could lead to the time study listings being incomplete and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has proper controls in place to document the review of the state time study listings each quarter. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: There is no documentation of a review of the following required reports for the program: 3220 LCTS Report for Public Health, 3220 LCTS Report for Probation, Annual Collaborative Report, and Monthly C&TC Reports. Questioned costs: N/A Context: Noted there is no documentation of review for the required program reports. Cause: The County does not have processes in place to ensure all required reports for the program are reviewed and that review is documented. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of required reports for the program could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has proper controls in place to document the review of all required reports for the program. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: There is no documentation of a review of the following required reports for the program: 3220 LCTS Report for Public Health, 3220 LCTS Report for Probation, Annual Collaborative Report, and Monthly C&TC Reports. Questioned costs: N/A Context: Noted there is no documentation of review for the required program reports. Cause: The County does not have processes in place to ensure all required reports for the program are reviewed and that review is documented. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of required reports for the program could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has proper controls in place to document the review of all required reports for the program. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy Condition: There is no documentation of how the County ensured the accuracy for each organization submitting claims for reimbursement through the LCTS each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for the LCTS reports. Cause: The County does not have processes in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of all of the LCTS reports submitted by each collaborative member each quarter for accuracy could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to document the review of all the LCTS reports submitted by each collaborative member each quarter for accuracy. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy Condition: There is no documentation of how the County ensured the accuracy for each organization submitting claims for reimbursement through the LCTS each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for the LCTS reports. Cause: The County does not have processes in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of all of the LCTS reports submitted by each collaborative member each quarter for accuracy could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to document the review of all the LCTS reports submitted by each collaborative member each quarter for accuracy. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: The County should ensure it has controls in place to properly document support for all payroll expenditures. Condition: As part of our audit, the 2023 cost allocation plan used 2021 disbursements for its allocation and for one out of forty selections of disbursements tested, supporting documentation (a timesheet) could not be located. Questioned costs: $176.24 Context: Issue noted in one out of forty selections. Cause: Isanti County converted timecard programs in 2022, and after converting, discovered that some of the terminated employees' timesheets did not export correctly from the legacy system. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of a payroll expenditure charged to the grant could lead to an improper charge to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to properly document support for all payroll expenditures coded to the grant. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: The County should ensure it has controls in place to properly document support for all payroll expenditures. Condition: As part of our audit, the 2023 cost allocation plan used 2021 disbursements for its allocation and for one out of forty selections of disbursements tested, supporting documentation (a timesheet) could not be located. Questioned costs: $176.24 Context: Issue noted in one out of forty selections. Cause: Isanti County converted timecard programs in 2022, and after converting, discovered that some of the terminated employees' timesheets did not export correctly from the legacy system. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of a payroll expenditure charged to the grant could lead to an improper charge to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to properly document support for all payroll expenditures coded to the grant. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to document the review of the state time study listings each quarter. Condition: There is no documentation of a review between the state time study listing and any payroll reports to ensure the state time study listings are complete each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for any quarterly listing. Cause: There was no previous emphasis on retaining any documentation of the review of the state time study listings against payroll reports to ensure completeness Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of the time study listings could lead to the time study listings being incomplete and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has proper controls in place to document the review of the state time study listings each quarter. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to document the review of the state time study listings each quarter. Condition: There is no documentation of a review between the state time study listing and any payroll reports to ensure the state time study listings are complete each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for any quarterly listing. Cause: There was no previous emphasis on retaining any documentation of the review of the state time study listings against payroll reports to ensure completeness Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of the time study listings could lead to the time study listings being incomplete and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has proper controls in place to document the review of the state time study listings each quarter. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: There is no documentation of a review of the following required reports for the program: 3220 LCTS Report for Public Health, 3220 LCTS Report for Probation, Annual Collaborative Report, and Monthly C&TC Reports. Questioned costs: N/A Context: Noted there is no documentation of review for the required program reports. Cause: The County does not have processes in place to ensure all required reports for the program are reviewed and that review is documented. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of required reports for the program could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has proper controls in place to document the review of all required reports for the program. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: There is no documentation of a review of the following required reports for the program: 3220 LCTS Report for Public Health, 3220 LCTS Report for Probation, Annual Collaborative Report, and Monthly C&TC Reports. Questioned costs: N/A Context: Noted there is no documentation of review for the required program reports. Cause: The County does not have processes in place to ensure all required reports for the program are reviewed and that review is documented. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of required reports for the program could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has proper controls in place to document the review of all required reports for the program. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy Condition: There is no documentation of how the County ensured the accuracy for each organization submitting claims for reimbursement through the LCTS each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for the LCTS reports. Cause: The County does not have processes in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of all of the LCTS reports submitted by each collaborative member each quarter for accuracy could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to document the review of all the LCTS reports submitted by each collaborative member each quarter for accuracy. Views of responsible officials: There is no disagreement with the audit finding.

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy Condition: There is no documentation of how the County ensured the accuracy for each organization submitting claims for reimbursement through the LCTS each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for the LCTS reports. Cause: The County does not have processes in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of all of the LCTS reports submitted by each collaborative member each quarter for accuracy could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to document the review of all the LCTS reports submitted by each collaborative member each quarter for accuracy. Views of responsible officials: There is no disagreement with the audit finding.