FAC Explorer

Finding 1152738 (2023-009)

Material Weakness
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2025-09-12
Audit: 366181
Organization: Dakota County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County included 7 ineligible individuals in both the 1st and 4th quarter RMS listings sent to the State.
  • Impacted Requirements: The County failed to meet DHS requirements for accurate RMS listings, which are essential for proper funding allocation.
  • Recommended Follow-Up: The County should enhance its RMS controls and procedures to ensure accurate employee listings are submitted quarterly.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2305MNMAP - 2023 Passed Through Entity: Minnesota Department of Human Services Pass Through Numbers: H55215048 Award Period: 2023 Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: The Minnesota Department of Human Services (DHS) requires a listing of employees working on social services programs to be submitted quarterly, known as a random moment study listing (RMS listing). DHS then determines the amount applicable to the applicable income maintenance programs through random moment studies. Each quarter the County’s coordinator reviews their RMS listing to ensure the employees listed are accurate for the people working and being coded in the general ledger. 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: 7 individuals were included on the 1st quarter Social Services RMS listing sent to the State that were not supposed to be included in the listings, 7 individuals were noted to have the same issue on the 4th quarter Social Services RMS listing. Questioned costs: None Context: In our testing of 2 of the 4 quarterly RMS listings, 7 individuals were included on the 1st quarter RMS listing sent to the State that were not supposed to be included in the listings, 7 individuals were noted to have the same issue on the 4th quarter RMS listing. There were 302 County staff listed in the 1st quarter’s RMS listing and 306 County staff listed in the 4th quarter’s RMS listing. Cause: The County's RMS controls and procedures were not robust enough to note that the RMS listings should have excluded various individuals. Increased turnover and growth of the programs also created an increase in the number changes that were needed to be made to the listings. Effect: Lack of proper controls could affect allocation of fundings due to the staff not being in MAXIS or actually assigned to social services case files to properly respond to the random moment requests that are sent by the State as part of the random moment study. Repeat Finding: No Recommendation: We recommend that the County review its procedures and control to ensure all RMS listings sent to the State properly exclude those necessary individuals no longer working in the programs. Views of responsible officials: There is no disagreement with the audit finding.

Categories

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

Other Findings in this Audit

  • 576276 2023-007
    Material Weakness Repeat
  • 576277 2023-010
    Material Weakness
  • 576278 2023-012
    Material Weakness Repeat
  • 576279 2023-014
    Significant Deficiency
  • 576280 2023-015
    Significant Deficiency
  • 576281 2023-015
    Significant Deficiency
  • 576282 2023-015
    Significant Deficiency
  • 576283 2023-015
    Significant Deficiency
  • 576284 2023-015
    Significant Deficiency
  • 576285 2023-015
    Significant Deficiency
  • 576286 2023-015
    Significant Deficiency
  • 576287 2023-015
    Significant Deficiency
  • 576288 2023-015
    Significant Deficiency
  • 576289 2023-008
    Material Weakness
  • 576290 2023-006
    Material Weakness Repeat
  • 576291 2023-006
    Material Weakness Repeat
  • 576292 2023-012
    Material Weakness Repeat
  • 576293 2023-012
    Material Weakness Repeat
  • 576294 2023-014
    Significant Deficiency
  • 576295 2023-014
    Significant Deficiency
  • 576296 2023-009
    Material Weakness
  • 576297 2023-011
    Material Weakness
  • 576298 2023-012
    Material Weakness Repeat
  • 576299 2023-013
    Material Weakness
  • 576300 2023-014
    Significant Deficiency
  • 1152718 2023-007
    Material Weakness Repeat
  • 1152719 2023-010
    Material Weakness
  • 1152720 2023-012
    Material Weakness Repeat
  • 1152721 2023-014
    Significant Deficiency
  • 1152722 2023-015
    Significant Deficiency
  • 1152723 2023-015
    Significant Deficiency
  • 1152724 2023-015
    Significant Deficiency
  • 1152725 2023-015
    Significant Deficiency
  • 1152726 2023-015
    Significant Deficiency
  • 1152727 2023-015
    Significant Deficiency
  • 1152728 2023-015
    Significant Deficiency
  • 1152729 2023-015
    Significant Deficiency
  • 1152730 2023-015
    Significant Deficiency
  • 1152731 2023-008
    Material Weakness
  • 1152732 2023-006
    Material Weakness Repeat
  • 1152733 2023-006
    Material Weakness Repeat
  • 1152734 2023-012
    Material Weakness Repeat
  • 1152735 2023-012
    Material Weakness Repeat
  • 1152736 2023-014
    Significant Deficiency
  • 1152737 2023-014
    Significant Deficiency
  • 1152739 2023-011
    Material Weakness
  • 1152740 2023-012
    Material Weakness Repeat
  • 1152741 2023-013
    Material Weakness
  • 1152742 2023-014
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $30.70M
93.778 Medical Assistance Program $13.66M
93.563 Child Support Services $8.25M
14.218 Community Development Block Grants/entitlement Grants $4.19M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3.08M
21.023 Emergency Rental Assistance Program $2.60M
14.239 Home Investment Partnerships Program $2.54M
93.558 Temporary Assistance for Needy Families $2.49M
93.667 Social Services Block Grant $1.81M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.61M
93.658 Foster Care Title IV-E $1.31M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.19M
14.231 Emergency Solutions Grant Program $1.02M
14.267 Continuum of Care Program $802,183
93.268 Immunization Cooperative Agreements $545,515
93.575 Child Care and Development Block Grant $534,344
17.259 Wioa Youth Activities $479,727
93.069 Public Health Emergency Preparedness $306,498
93.994 Maternal and Child Health Services Block Grant to the States $301,420
97.042 Emergency Management Performance Grants $293,188
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $281,417
93.659 Adoption Assistance $178,541
17.258 Wioa Adult Program $170,598
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $138,802
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $124,678
16.922 Equitable Sharing Program $106,573
17.278 Wioa Dislocated Worker Formula Grants $106,553
10.572 Wic Farmers' Market Nutrition Program (fmnp) $100,000
93.590 Community-Based Child Abuse Prevention Grants $85,660
93.556 Marylee Allen Promoting Safe and Stable Families Program $77,320
95.001 High Intensity Drug Trafficking Areas Program $77,230
16.585 Treatment Court Discretionary Grant Program $70,426
16.575 Crime Victim Assistance $62,699
21.019 Coronavirus Relief Fund $58,008
20.205 Highway Planning and Construction $49,476
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $29,409
97.012 Boating Safety Financial Assistance $12,000
16.579 Edward Byrne Memorial Formula Grant Program $11,301
10.555 National School Lunch Program $10,683
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $5,686
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $5,068
10.553 School Breakfast Program $4,948
93.251 Early Hearing Detection and Intervention $3,300
84.181 Special Education-Grants for Infants and Families $2,100