Finding 1155664 (2024-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-09-26
Audit: 367943
Organization: Nobles County (MN)

AI Summary

  • Core Issue: Lack of supervisor reviews for MAXIS and METS casefiles leads to potential errors in eligibility determinations.
  • Impacted Requirements: Compliance with 2 CFR 200.403, which mandates effective internal controls over federal awards.
  • Recommended Follow-Up: Implement regular internal reviews by supervisors to ensure adherence to eligibility policies and procedures.

Finding Text

Review of Casefiles Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP; 2024 Pass-Through Agency: Minnesota Department of Human Services Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: 2 CFR 200.403 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: During testing of eligibility requirements, it was noted there are no reviews being completed over MAXIS nor METS casefiles. Questioned Costs: None Context: No supervisor or peer review is being completed over METS and MAXIS casefiles. Cause: Due to staff turnover, the County did not have time to complete the reviews. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2024-005. Recommendation: We recommend that a supervisor or team lead perform regular internal reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Views of responsible officials: There is no disagreement with the audit finding. There is a corrective action plan in place.

Categories

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Other Findings in this Audit

  • 1155665 2024-005
    Material Weakness Repeat
  • 1155666 2024-004
    Material Weakness Repeat
  • 1155667 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $938,348
20.205 Highway Planning and Construction $843,593
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $320,492
93.563 Child Support Services $297,155
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $236,817
93.667 Social Services Block Grant $122,665
93.658 Foster Care Title IV-E $65,200
16.575 Crime Victim Assistance $62,888
93.558 Temporary Assistance for Needy Families $60,410
21.032 Local Assistance and Tribal Consistency Fund $44,418
93.994 Maternal and Child Health Services Block Grant to the States $32,570
93.069 Public Health Emergency Preparedness $15,450
93.575 Child Care and Development Block Grant $10,291
97.067 Homeland Security Grant Program $6,809
93.556 Marylee Allen Promoting Safe and Stable Families Program $6,560
93.590 Community-Based Child Abuse Prevention Grants $6,027
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $2,403
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,297
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,088
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,250
93.268 Immunization Cooperative Agreements $550
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $532
93.669 Child Abuse and Neglect State Grants $509
93.767 Children's Health Insurance Program $472
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $468
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $248