Finding Text
2024-004: ALLOWABLE COSTS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5MAP and 2405MN5ADM, 2024 Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services Pass-Through Number: 2405MN5MAP and 2405MN5ADM Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that the quarterly random moment study listings reported to the MN Department of Human Services be accurate for reimbursement of allowable costs and activities relating to the 2556 Social Services quarterly reports. Condition: During testing, it was noted the County did not have adequate procedures designed to ensure the 2556 Social Services quarterly listings were submitted accurately. Questioned Costs: None noted. Context: During testing, it was noted that two of two quarters tested for the 2556 Social Service listings had employees that were not accurately being reported. Additionally, one employee left the County in May 2024 and was incorrectly included in the third quarter 2556 Social Service listing. Cause: Turnover within the department. Effect: The County could receive an incorrect federal funding allocation on incorrect employee information provided to the state for reimbursement. Repeat Finding: No. Recommendation: We recommend the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review. Views of responsible officials: There is no disagreement with the audit finding.