Finding 1235708 (2024-004)

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 Criteria or specific requirement: The County should ensure it has proper controls in place to document the review of the state time study listings each quarter. Condition: There is no documentation of a review between the state time study listing and any payroll reports to ensure the state time study listings are complete each quarter. Questioned costs: None Context: Noted there is no documentation of review for any quarterly listing. Cause: There was no previous emphasis on retaining any documentation of the review of the state time study listings against payroll reports to ensure completeness Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of the time study listings could lead to the time study listings being incomplete and therefore could lead to improper charges to the grant. Repeat Finding: Yes Recommendation: We recommend the County ensure it has proper controls in place to document the review of the state time study listings each quarter. Views of responsible officials: There is no disagreement with the audit finding.