Finding 1159458 (2024-004)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2024
Accepted
2025-10-01
Audit: 370195
Organization: Wadena County (MN)

AI Summary

  • Core Issue: The County lacks adequate controls for verifying assets in eligibility procedures, leading to potential compliance risks.
  • Impacted Requirements: The County must ensure proper documentation and review of asset verification for MAGI and non-MAGI cases.
  • Recommended Follow-Up: Implement stronger controls to verify assets and maintain consistent documentation of casefile reviews.

Finding Text

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: 2305MN5ADM, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number(s): 2305MN5ADM Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: The County should ensure it has controls in place over eligibility procedures related to verification of assets and review of casefiles. Condition: As part of our audit, it was noted that the County did not receive documentation for the verification of assets for two MAGI cases where additional verification was required, as well as two non-MAGI cases. In addition, it was noted that only a small number of casefiles had documentation of a review performed. Questioned Costs: N/A Context: Four casefiles were noted to not have the required asset verification and only 15 cases had review documentation. Cause: Verifications were never received by the County. Controls were insufficient to ensure this process occurred. Effect: Lack of verification and control procedures could lead to an ineligible case which could result in an improper charge to the grant. Repeat Finding: No Recommendation: We recommend the County ensure it has controls in place to properly verify assets for cases when required and ensure reviews are being performed consistently with documentation retained. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Medical Assistance – Assistance Listing No. 93.778 Recommendation: The County should ensure it has controls in place to properly verify assets for cases when required and ensure reviews are being performed consistently with documentation retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure casefiles are reviewed consistently and document that review. Name(s) of the contact person(s) responsible for corrective action: Heather Olson Auditor/Treasurer, Amie Gendron Administrative Services Supervisor Planned completion date for corrective action plan: December 31, 2025

Categories

Eligibility Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 1159456 2024-004
    Material Weakness Repeat
  • 1159457 2024-004
    Material Weakness Repeat
  • 1159459 2024-005
    Material Weakness Repeat
  • 1159460 2024-005
    Material Weakness Repeat
  • 1159461 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.509 Formula Grants for Rural Areas and Tribal Transit Program $300,334
93.558 Temporary Assistance for Needy Families $246,423
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $184,434
93.658 Foster Care Title IV-E $181,446
20.205 Highway Planning and Construction $175,862
93.563 Child Support Services $147,646
93.667 Social Services Block Grant $126,273
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $102,798
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $82,144
20.616 National Priority Safety Programs $66,399
20.600 State and Community Highway Safety $54,403
93.069 Public Health Emergency Preparedness $29,058
93.994 Maternal and Child Health Services Block Grant to the States $22,032
97.042 Emergency Management Performance Grants $21,042
93.268 Immunization Cooperative Agreements $18,301
93.778 Medical Assistance Program $11,691
93.556 Marylee Allen Promoting Safe and Stable Families Program $4,865
93.575 Child Care and Development Block Grant $4,243
93.590 Community-Based Child Abuse Prevention Grants $4,103
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $2,134
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,904
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $1,368
84.181 Special Education-Grants for Infants and Families $1,050
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,041
93.669 Child Abuse and Neglect State Grants $1,041
10.572 Wic Farmers' Market Nutrition Program (fmnp) $423
93.767 Children's Health Insurance Program $314