Finding 1235710 (2024-006)

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 ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy. Condition: There is no documentation of how the County ensured the accuracy for each organization submitting claims for reimbursement through the LCTS each quarter. Questioned costs: None Context: Noted there is no documentation of review for the LCTS reports. Cause: The County does not have processes in place to ensure it has reviewed all of the LCTS reports submitted by each collaborative member each quarter for accuracy. Controls were insufficient to ensure this process occurred. Effect: Lack of documentation of the review of all of the LCTS reports submitted by each collaborative member each quarter for accuracy could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat Finding: Yes Recommendation: We recommend the County ensure it has controls in place to document the review of all the LCTS reports submitted by each collaborative member each quarter for accuracy. Views of responsible officials: There is no disagreement with the audit finding.