Finding Text
ELIGIBILITY
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Medical Assistance
Assistance Listing Number: 93.778
Federal Award Identification Number and Year: 2305MN5MAP and 2305MN5ADM, 2023
Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services
Pass-Through Number: 2305MN5MAP and 2305MN5ADM
Award Period: Year Ended December 31, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 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 During eligibility testing, it was noted that casefile review was not performed for quarters one and two.
Questioned Costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota.
Cause: Lack of supervisory review of case files.
Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible.
Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-005.
Recommendation: We recommend the County implement additional procedures to ensure case file reviews are being performed on a regular basis.
Views of responsible officials: There is no disagreement with the audit finding.