Finding 1142249 (2024-004)

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: 2405MN5MAP, 2405MN5ADM – 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5MAP, 2405MN5ADM Compliance Requirement Affected: Allowable Costs/Allowable Activities Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that the quarterly random moment study listings reported to the MN Department of Human Services be accurate for reimbursement of allowable costs and activities relating to the 2550 Income Maintenance and 2556 Social Services quarterly reports. Condition: During testing of allowable activities requirements, it was noted the Agency did not have adequate procedures designed to ensure the quarterly Income Maintenance Random Moment Study (IMRMS) and Social Services Time Study (SSTS) listings were submitted accurately. Questioned Costs: Unknown. Context: During testing, it was noted that 2 of 2 quarters tested in IMRMS listings and 1 of 2 quarters tested in SSTS listings had employees that were not accurately being reported. Cause: Lack of oversight by management. Effect: The Agency could receive incorrect federal funding for the program if employees are not properly being reported on the IMRMS and SSTS listings. Repeat Finding: No. Recommendation: It is recommended the Agency implement procedures to ensure the IMRMS and SSTS listings are reviewed prior to submitting the listings to the state. Views of Responsible Officials: There is no disagreement with the audit finding.