Finding Text
REPORTING (2024-007) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2405MN5ADM, 2405MN5MAP Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP, 2024 Compliance Requirement Affected: Reporting 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 recommend that reports should have a review documented by someone other than the preparer. Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer. Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to submission. Repeat Finding: Yes, 2023-007. Recommendation: We recommend that the County ensure each report is reviewed by someone other than the preparer. Views of Responsible Officials: There is no disagreement with the audit finding.