Audit 370195

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, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The County should ensure it has controls in place over eligibility procedures related to verification of assets and review of casefiles. Condition: As part of our audit, it was noted that the County did not receive documentation for the verification of assets for two MAGI cases where additional verification was required, as well as two non-MAGI cases. In addition, it was noted that only a small number of casefiles had documentation of a review performed. Questioned Costs: N/A Context: Four casefiles were noted to not have the required asset verification and only 15 cases had review documentation. Cause: Verifications were never received by the County. Controls were insufficient to ensure this process occurred. Effect: Lack of verification and control procedures could lead to an ineligible case which could result in an improper charge to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to properly verify assets for cases when required and ensure reviews are being performed consistently with documentation retained. 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, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2024 through December 31, 2024 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: LCTS Annual Collaborative Report and Annual Child and Teen Check-Up Report. 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.