Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A Federal Award Identification Number and Pass-Through Numbers: N/A Compliance Requirement Affected: Suspension and Debarment Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition and Context: The County has not developed a system of internal controls that would have ensured compliance with suspension and debarment requirements. During testing it was noted that the county did not have documentation to support vendors were not suspended or debarred. Questioned Costs: Not applicable. Cause: The County did not have a process in place to ensure the federal provisions surrounding suspension and debarment were complied with. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the County design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. View of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: In a statistically valid sample of reports tested, it was noted that for one of three Medical Assistance Child and Teen Check-up monthly reports tested and 1 of 1 annual Child and Teen Check-up report tested there was no documentation of review and approval prior to submission to the state. Questioned Costs: Not applicable. Cause: Review process was implemented as a result of the 2021 audit which occurred midway through the 2022 calendar year. Effect: The lack of a review and approval process increases the risk that reports will not be submitted as required, timely or without error. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-005. Recommendation: We recommend the County implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. View of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: In a statistically valid sample of reports tested, it was noted that for one of three Medical Assistance Child and Teen Check-up monthly reports tested and 1 of 1 annual Child and Teen Check-up report tested there was no documentation of review and approval prior to submission to the state. Questioned Costs: Not applicable. Cause: Review process was implemented as a result of the 2021 audit which occurred midway through the 2022 calendar year. Effect: The lack of a review and approval process increases the risk that reports will not be submitted as required, timely or without error. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-005. Recommendation: We recommend the County implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. View of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A Federal Award Identification Number and Pass-Through Numbers: N/A Compliance Requirement Affected: Suspension and Debarment Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition and Context: The County has not developed a system of internal controls that would have ensured compliance with suspension and debarment requirements. During testing it was noted that the county did not have documentation to support vendors were not suspended or debarred. Questioned Costs: Not applicable. Cause: The County did not have a process in place to ensure the federal provisions surrounding suspension and debarment were complied with. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend the County design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. View of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: In a statistically valid sample of reports tested, it was noted that for one of three Medical Assistance Child and Teen Check-up monthly reports tested and 1 of 1 annual Child and Teen Check-up report tested there was no documentation of review and approval prior to submission to the state. Questioned Costs: Not applicable. Cause: Review process was implemented as a result of the 2021 audit which occurred midway through the 2022 calendar year. Effect: The lack of a review and approval process increases the risk that reports will not be submitted as required, timely or without error. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-005. Recommendation: We recommend the County implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. View of Responsible Officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: In a statistically valid sample of reports tested, it was noted that for one of three Medical Assistance Child and Teen Check-up monthly reports tested and 1 of 1 annual Child and Teen Check-up report tested there was no documentation of review and approval prior to submission to the state. Questioned Costs: Not applicable. Cause: Review process was implemented as a result of the 2021 audit which occurred midway through the 2022 calendar year. Effect: The lack of a review and approval process increases the risk that reports will not be submitted as required, timely or without error. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-005. Recommendation: We recommend the County implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. View of Responsible Officials: There is no disagreement with the audit finding.