Audit 412269

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: 2501MNTANF Federal Award Identification Number and Year: 2501MNTANF, 2025 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Screening is required for clients for TANF Public Health Cases. Condition: The screening signature for two clients were missed for TANF Public Health Cases. Questioned Costs: None Context: During our testing of eligibility during 2025, it was noted that two screenings did not have appropriate signature. Cause: Employee went to the client’s house for the screening, and the client was not home. The employee did not follow up. Effect: The county could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No. Recommendation: We recommend that the County follow up with clients for screenings. 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: 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: 2501MNTANF Federal Award Identification Number and Year: 2501MNTANF, 2025 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Applicant must state in writing whether or not they have been convicted of a felony and they must assign to the State the rights of the family member may have support from any other person for TANF MFIP/DWD cases. Condition: The application was only scanned in every other page. Questioned Costs: None Context: During out testing of eligibility for TANF MFIP and DWP cases, it was noted that one of 35 casefiles tested had a CAF application that was scanned into the system with every other page. Cause: Employee scanned in every other page instead of the whole application. Effect: The county could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No. Recommendation: We recommend that the County ensure every page is scanned in. 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 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: 2505MN5ADM, 2505MN5MAP Federal Award Identification Number and Year: 2505MN5ADM, 2505MN5MAP, 2025 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 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 2025 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 of case files and lack of staffing. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2024-005. 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.