FAC Explorer

Finding 1221290 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-30
Audit: 405654
Organization: Goodhue County (MN)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: The county failed to verify income for 2 out of 60 Medicaid eligibility cases in 2025, leading to non-compliance with federal guidelines.
  • Impacted Requirements: Internal controls for eligibility verification were not effectively implemented, violating federal compliance criteria.
  • Recommended Follow-Up: The county should enhance casefile reviews and ensure timely income verification requests are sent out as needed.

Finding Text

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 Number and Year: 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5ADM Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition: During MA eligibility compliance testing, 2 of 60 cases had income that needed to be verified in 2025 and the County did not send out requests for verification. Questioned Costs: None noted. Context: There was insufficient income verification obtained. Cause: Oversight by management. Effect: The county is not in compliance with requirements for eligibility and controls are not operating effectively. Repeat Finding: No. Recommendation: It is recommended that the County increase review over casefiles and ensure verifications are sent out when necessary. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

ELIGIBILITY VERIFICATIONS – GRANTS TO STATES FOR MEDICAID PROGRAM Recommendation: It is recommended that the County increase review over casefiles and ensure verifications are sent out when necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will remind staff to perform reviews and to ensure that verifications are sent out when necessary. Name of the contact person responsible for corrective action plan: Kayla Matter, HHS Deputy Director Planned completion date for corrective action plan: December 31, 2026

Categories

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 GRANTS TO STATES FOR MEDICAID $2.06M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.24M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $290,295
93.658 FOSTER CARE TITLE IV-E $230,698
93.667 SOCIAL SERVICES BLOCK GRANT $215,160
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $196,486
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $143,172
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $126,265
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $122,008
97.056 PORT SECURITY GRANT PROGRAM $66,216
93.563 CHILD SUPPORT SERVICES $62,254
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $49,056
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $37,354
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $33,900
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $32,140
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $32,086
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $30,472
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $24,983
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $20,529
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $16,300
15.226 PAYMENTS IN LIEU OF TAXES $12,714
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $11,118
93.251 EARLY HEARING DETECTION AND INTERVENTION $9,575
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $7,756
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $6,233
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $4,682
93.472 TITLE IV-E PREVENTION PROGRAM $4,486
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $2,938
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $2,685
10.578 WIC GRANTS TO STATES (WGS) $1,320
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $1,099
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $374
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $367
10.572 WIC FARMERS' MARKET NUTRITION PROGRAM (FMNP) $50