Finding Text
CONTROLS OVER REPORTING – C&TC ANNUAL REPORT (2024-005) 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: Brown-Nicollet Community Health 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 reports should have a timely review documented by someone other than the preparer. Condition: During testing of reporting requirements, it was noted that the County did not have adequate internal controls designed to ensure that the annual Child and Teen Check-Up (C&TC) report was reviewed prior to submission. Questioned Costs: None. Context: During testing of the annual C&TC report, it was noted that the report was not reviewed by someone other than the preparer. Cause: Lack of management oversight. Effect: The amounts reported could be inaccurate and there is increased risk that the County would not correct it internally. Repeat Finding: No Recommendation: We recommend the County have a secondary person review these reports before they are submitted to DHS. Views of Responsible Officials: There is no disagreement with the audit finding.