Finding 1225253 (2025-002)

Federal Agency: U.S Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM - 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2505MN5ADM Award Period: 2025 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: All expenditure reports must be reviewed prior to submission. Condition: The County did not provide proper documentation of review for the 2025 Participant Lists for the 2550 Income Maintenance, 2556 Social Services, and 3220 Local Collaborative time random moment time studies (RMTS). Questioned costs: None Context: Formal documentation of review was not received for these reports. Cause: The County processes did not properly document review of reports. Effect: The County was not in compliance with this requirement of the program. Repeat Finding: No. Recommendation: CLA recommend that the County implement sufficient internal control procedures to ensure properly documented review of all reports. Views of responsible officials: There is no disagreement with the audit finding.