FAC Explorer

Finding 1092278 (2023-008)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-12-19
Audit: 333691
Organization: Isanti County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks documentation proving it reviewed LCTS reports for accuracy from collaborative members each quarter.
  • Impacted Requirements: Proper controls are needed to ensure all LCTS reports are accurately reviewed to prevent errors and improper charges to the grant.
  • Recommended Follow-Up: Implement controls to document the review process of LCTS reports submitted by each collaborative member quarterly.

Finding Text

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: 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should ensure it has proper controls in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy Condition: There is no documentation of how the County ensured the accuracy for each organization submitting claims for reimbursement through the LCTS each quarter. Questioned costs: N/A Context: Noted there is no documentation of review for the LCTS reports. Cause: The County does not have processes in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of all of the LCTS reports submitted by each collaborative member each quarter for accuracy could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to document the review of all the LCTS reports submitted by each collaborative member each quarter for accuracy. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Allowable Costs / Cost Principles Cash Management Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 515829 2023-005
    Significant Deficiency
  • 515830 2023-005
    Significant Deficiency
  • 515831 2023-006
    Material Weakness
  • 515832 2023-006
    Material Weakness
  • 515833 2023-007
    Material Weakness
  • 515834 2023-007
    Material Weakness
  • 515835 2023-008
    Material Weakness
  • 515836 2023-008
    Material Weakness
  • 1092271 2023-005
    Significant Deficiency
  • 1092272 2023-005
    Significant Deficiency
  • 1092273 2023-006
    Material Weakness
  • 1092274 2023-006
    Material Weakness
  • 1092275 2023-007
    Material Weakness
  • 1092276 2023-007
    Material Weakness
  • 1092277 2023-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.21M
93.563 Child Support Services $719,302
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $328,454
93.658 Foster Care Title IV-E $308,609
20.205 Highway Planning and Construction $301,170
93.558 Temporary Assistance for Needy Families $296,201
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $209,807
93.667 Social Services Block Grant $173,906
16.575 Crime Victim Assistance $72,439
97.067 Homeland Security Grant Program $58,000
93.069 Public Health Emergency Preparedness $53,268
93.994 Maternal and Child Health Services Block Grant to the States $52,405
93.778 Medical Assistance Program $40,196
93.575 Child Care and Development Block Grant $25,617
97.042 Emergency Management Performance Grants $24,776
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $22,551
16.588 Violence Against Women Formula Grants $13,041
93.268 Immunization Cooperative Agreements $8,441
90.404 Hava Election Security Grants $4,580
97.012 Boating Safety Financial Assistance $4,401
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,107
20.600 State and Community Highway Safety $2,789
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,703
93.556 Marylee Allen Promoting Safe and Stable Families Program $2,590
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $2,500
93.958 Block Grants for Community Mental Health Services $2,500
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $2,229
93.747 Elder Abuse Prevention Interventions Program $2,024
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,850
93.767 Children's Health Insurance Program $1,278
93.590 Community-Based Child Abuse Prevention Grants $1,119
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,095
93.251 Universal Newborn Hearing and Screening $375
84.181 Special Education-Grants for Infants and Families $108
93.791 Money Follows the Person Rebalancing Demonstration $71