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: Allowable Costs/Allowable Activities
Award Period: Year Ended December 31, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or Specific Requirement: All staff coded to Section A on the 2550 Income Maintenance report should be included on the random moment study quarterly listings provided to MN DHS.
Condition: For one of two Income Maintenance Random Moment Study listings tested, CLA noted one employee who was improperly excluded from the time study listing.
Questioned Costs: Unable to determine.
Context: One of two Income Maintenance Random Moment Study listings tested had one employee who was improperly excluded from the time study listing.
Cause: Management oversight.
Effect: Ineligible payroll costs could be reported on the 2550 report.
Repeat Finding: No.
Recommendation: We recommend procedures and controls be implemented to ensure each quarterly listing is properly reviewed and accurate employees are on the listings.
Views of responsible officials: There is no disagreement with the audit finding. There is a corrective
action plan in place.