Finding Text
2022-004 ? Timely Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5MAP, 2205MN5ADM ? 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5MAP, 2205MN5ADM Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require expenditures reported on quarterly reports to be submitted to the State of Minnesota by a specified deadline for each particular report. Condition: During testing of reporting requirements, it was noted the Agency did not have adequate internal controls designed to ensure quarterly reports are submitted timely. Questioned Costs: Not applicable. Context: During testing of reporting, it was noted that one of two quarterly Social Services 2556 reports tested were reported to the State of Minnesota after the deadline requirement, it was noted that one of two quarterly Income Maintenance 2550 reports tested were reported to the State of Minnesota after the deadline requirement, and it was noted that two of two quarterly Child and Teen Checkup reports tested were reported to the State of Minnesota after the deadline requirement. Cause: Turnover within the financial department. Effect: The Agency could receive an incorrect federal funding for the program if expenditures are not being timely reported. Repeat Finding: Not applicable. Recommendation: We recommend the Agency implement procedures to ensure all reporting deadlines are met. Views of Responsible Officials: There is no disagreement with the audit finding.