Finding Text
Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM, 2505MN5MAP; 2025 Pass-Through Agency: Minnesota Department of Human Services Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Internal Control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of the reports requirements, it was noted the county did not review the reports prior to submission. Questioned Costs: None. Context: The annual LCTS spending report and the annual collaborative reports were not reviewed. Cause: The County had turnover and staff was unaware of this review process. Effect: The details reported could be inaccurate and a lack of review increases the risk the County would not find it internally. Repeat Finding: No. Recommendation: We recommend the county implement processes and procedures to ensure these reports are being reviewed. Views of responsible officials: There is no disagreement with the audit finding.