Finding Text
CONTROLS OVER REPORTING (2022 – 006)
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Medical Assistance Program (Medicaid Cluster)
Assistance Listing Number: 93.778
Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board
Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP
Federal Award Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022
Compliance Requirement Affected: Reporting
Award Period: Year Ended December 31, 2022
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria or Specific Requirement: Standard internal control procedures recommend that reports should have a review documented by someone other than the preparer.
Condition: The quarterly CTC reports filed were missing documentation of review by someone other than the preparer.
Questioned Costs: None
Context: During our testing of the four CTC quarterly reports, it was noted that two quarterly reports were missing documentation of review by someone other than the preparer.
Cause: The Minnesota Department of Human Services is not requiring a reviewer and lack of management oversight.
Effect: Reports could be prepared with errors that are not corrected prior to report submission.
Repeat Finding: Yes, Finding 2021-006
Recommendation: We recommend that the County ensures each report is reviewed by someone other than the preparer.
Views of responsible officials: There is no disagreement with the audit finding.