Finding 1218419 (2025-003)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-24

AI Summary

  • Core Issue: The agency lacks adequate procedures to verify eligibility documentation, leading to potential errors in determining client eligibility.
  • Impacted Requirements: Compliance with Uniform Guidance on documentation for income, citizenship, and eligibility verification is not being met.
  • Recommended Follow-Up: Implement procedures to ensure all required documentation is retained and accurately reflected in the METS eligibility system.

Finding Text

ELIGIBILITY DETERMINATION Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification and Pass-Through Numbers: 2505MN5ADM and 2505MN5MAP Award Period: Year Ended December 31, 2025 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: Uniform Guidance requires the Agency to ensure compliance over eligibility by having the proper documentation of income, citizenship, redeterminations, and social security numbers. Condition: During our testing of compliance over eligibility, it was noted the Agency did not have adequate procedures designed to ensure the verifications required were properly obtained. Context: During testing, it was noted that 3 of 60 Medical Assistance case files tested did not have proper documentation to support citizenship verification, 1 of 60 case files did not have proper documentation to support the basis of eligibility, and 1 of 60 case files did not have proper documentation for asset and income verification and a completed application. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: There has been a significant increase in case loads, as well as changing guidance due to waivers expiring. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: Yes – 2024-001. Recommendation: We recommend the Agency implement procedures to ensure that asset and income documentation in the casefiles be retained and that it matches the information input into the METS eligibility system. Views of responsible officials: There is no disagreement with the audit finding. There is an effort to maintain a strong healthcare processing leadership team. In addition, training will be provided to health and human services staff regarding proper documentation and entry into METS and staff will be reminded to perform reviews.

Corrective Action Plan

ELIGIBILITY DETERMINATION Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93. 778 Federal Award Identification Numbers and Year: 2505MN5MAP and 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5MAP and 2505MN5ADM Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the Agency implement procedures to ensure the citizenship, asset, and income verification documentation in the casefiles be retained and that it matches the METS eligibility system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency will review procedures and show staff proper documentation and entry into METS and staff will be reminded to perform reviews. Name of the contact person responsible for corrective action plan: Waylon Welvaert, Finance Manager Planned completion date for corrective action plan: December 31, 2026

Categories

Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1218418 2025-003
    Material Weakness Repeat
  • 1218420 2025-004
    Material Weakness Repeat
  • 1218421 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $799,687
93.563 CHILD SUPPORT SERVICES $328,869
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $207,236
93.658 FOSTER CARE TITLE IV-E $181,034
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $154,106
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $86,875
93.667 SOCIAL SERVICES BLOCK GRANT $75,045
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $73,473
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $66,727
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $33,664
93.778 MEDICAL ASSISTANCE PROGRAM $27,777
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $18,549
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $16,598
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $7,822
93.472 TITLE IV-E PREVENTION PROGRAM $4,977
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $3,546
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $1,549
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $509
96.001 SOCIAL SECURITY DISABILITY INSURANCE $70