Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Medical Assistance Program (Medicaid Cluster)
Assistance Listing Number: 93.778
Federal Award Identification Number and Year: 2305MN5ADM and 2305MN5MAP, 2023
Pass-Through Agency: Minnesota Department of Human Services
Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP
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 suggest that reports should have a timely review documented by someone other than the preparer.
Condition: During testing of reporting requirements, it was noted the County did not have adequate internal controls designed to ensure that the annual report was reviewed prior to submission.
Questioned Costs: None.
Context: During testing of the annual Collaborative LCTS report, it was noted that the report was not reviewed by someone other than the preparer.
Cause: Lack of management oversight.
Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally.
Repeat Finding: 2022-003
Recommendation: We recommend the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services.
Views of responsible officials: There is no disagreement with the audit finding.