Finding 1075568 (2023-005)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-09-27
Audit: 321906
Organization: Nobles County (MN)

AI Summary

  • Core Issue: Lack of internal reviews on MAXIS and METS casefiles for eligibility determinations.
  • Impacted Requirement: Compliance with 2 CFR 200.403, which mandates effective internal controls over federal awards.
  • Recommended Follow-Up: Implement regular supervisor reviews of casefiles to ensure adherence to eligibility policies and procedures.

Finding Text

Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP; 2023 Pass-Through Agency: Minnesota Department of Human Services Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.403 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: During testing of eligibility requirements, it was noted there are no reviews being completed over MAXIS nor METS casefiles. Questioned Costs: None Context: No supervisor or peer review is being completed over METS and MAXIS casefiles. Cause: Due to staff turnover, the County did not have time to complete the reviews. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No. Recommendation: We recommend that a supervisor or team lead perform regular internal reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of responsible officials: There is no disagreement with the audit finding. There is a corrective action plan in place.

Categories

Allowable Costs / Cost Principles Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 499126 2023-005
    Significant Deficiency
  • 499127 2023-006
    Significant Deficiency
  • 499128 2023-007
    Significant Deficiency
  • 499129 2023-008
    Significant Deficiency
  • 499130 2023-009
    Significant Deficiency
  • 499131 2023-005
    Significant Deficiency
  • 499132 2023-006
    Significant Deficiency
  • 499133 2023-007
    Significant Deficiency
  • 499134 2023-008
    Significant Deficiency
  • 499135 2023-009
    Significant Deficiency
  • 1075569 2023-006
    Significant Deficiency
  • 1075570 2023-007
    Significant Deficiency
  • 1075571 2023-008
    Significant Deficiency
  • 1075572 2023-009
    Significant Deficiency
  • 1075573 2023-005
    Significant Deficiency
  • 1075574 2023-006
    Significant Deficiency
  • 1075575 2023-007
    Significant Deficiency
  • 1075576 2023-008
    Significant Deficiency
  • 1075577 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $893,099
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $348,329
93.563 Child Support Enforcement $307,545
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $266,705
93.667 Social Services Block Grant $118,061
93.558 Temporary Assistance for Needy Families $62,415
93.658 Foster Care_title IV-E $51,810
16.575 Crime Victim Assistance $37,089
21.032 Local Assistance and Tribal Consistency Fund $34,312
93.069 Public Health Emergency Preparedness $33,459
93.439 State Physical Activity and Nutrition (span $23,500
97.042 Emergency Management Performance Grants $15,559
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $11,497
93.575 Child Care and Development Block Grant $9,760
93.994 Maternal and Child Health Services Block Grant to the States $9,418
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $7,942
93.590 Community-Based Child Abuse Prevention Grants $6,830
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,239
93.556 Promoting Safe and Stable Families $2,673
84.181 Special Education-Grants for Infants and Families $2,100
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $1,820
93.767 Children's Health Insurance Program $1,643
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,100
93.566 Refugee and Entrant Assistance_state Administered Programs $921
93.251 Early Hearing Detection and Intervention $750
93.747 Elder Abuse Prevention Interventions Program $623
93.268 Immunization Cooperative Agreements $500
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $340