Finding 1153781 (2024-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-09-22
Audit: 366876
Organization: Brown County (MN)

AI Summary

  • Core Issue: The County lacks proper internal controls for reviewing eligibility casefiles, leading to potential errors in determining client eligibility.
  • Impacted Requirements: Standard procedures require timely reviews by someone other than the preparer, which were not followed for both Non-MAGI and MAGI cases.
  • Recommended Follow-Up: Increase oversight and ensure periodic reviews of casefiles throughout the year to prevent eligibility errors.

Finding Text

CONTROLS OVER ELIGIBILITY (2024-003) 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: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures suggest that casefile eligibility determination should have a timely review documented by someone other than the preparer. Condition: During testing of controls over eligibility, it was noted the County did not have adequate internal controls designed to ensure that casefiles were reviewed for correct eligibility determination. Questioned Costs: None. Context: During testing of controls over eligibility casefile reviews, it was noted that there were no reviews for Non-MAGI cases and MAGI cases. Cause: Lack of management oversight. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes, 2023-005 Recommendation: We recommend the County increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Other Findings in this Audit

  • 1153782 2024-003
    Material Weakness Repeat
  • 1153783 2024-003
    Material Weakness Repeat
  • 1153784 2024-004
    Material Weakness Repeat
  • 1153785 2024-004
    Material Weakness Repeat
  • 1153786 2024-004
    Material Weakness Repeat
  • 1153787 2024-005
    Material Weakness Repeat
  • 1153788 2024-005
    Material Weakness Repeat
  • 1153789 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $1.20M
20.509 Formula Grants for Rural Areas and Tribal Transit Program $470,575
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $316,430
93.558 Temporary Assistance for Needy Families $223,918
93.658 Foster Care Title IV-E $219,556
93.667 Social Services Block Grant $155,523
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $141,410
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $133,451
93.563 Child Support Services $125,143
20.219 Recreational Trails Program $75,000
16.575 Crime Victim Assistance $70,301
93.994 Maternal and Child Health Services Block Grant to the States $37,486
93.069 Public Health Emergency Preparedness $36,538
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $32,929
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $28,559
93.590 Community-Based Child Abuse Prevention Grants $18,070
93.268 Immunization Cooperative Agreements $16,270
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $15,706
93.556 Marylee Allen Promoting Safe and Stable Families Program $9,647
93.575 Child Care and Development Block Grant $8,663
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $4,845
97.012 Boating Safety Financial Assistance $3,199
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $2,697
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,452
84.181 Special Education-Grants for Infants and Families $1,998
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $1,025
16.607 Bulletproof Vest Partnership Program $963
93.767 Children's Health Insurance Program $505
20.205 Highway Planning and Construction $4