Finding Text
INACCURATE LISTING OF EMPLOYEES FOR RANDOM MOMENT STUDIES (2022 – 009)
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Medical Assistance Program (Medicaid Cluster) & Temporary Assistance for Needy Families (TANF)
Assistance Listing Number: 93.778 & 93.558
Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board
Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP, 2201MNTANF
Federal Award Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2201MNTANF, 2022
Compliance Requirement Affected: Activities Allowed or Unallowed/Allowable Cost/Cost Principles
Award Period: Year Ended December 31, 2022
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or Specific Requirement: The County maintains a list of all employees subject to random moment studies, which the State uses as a basis for determining salary reimbursement under federal programs.
Condition: The County did not properly report employees working on the Medical Assistance and Temporary Assistance for Needy Families programs to the state of Minnesota during a time study conducted by the Minnesota Department of Human Services.
Questioned Costs: None
Context: During our testing of eligibility and testing of the second and fourth quarter random moment study listing completed during 2022 for the Medical Assistance and Temporary Assistance for Needy Families programs, it was noted that one individual was included on the second quarter Income Maintenance listing that should not have been included.
Cause: The Minnesota Department of Human Services is not requiring a review of and lack of management oversight.
Effect: The County could receive an incorrect federal funding allocation on incorrect employee information provided to the state for reimbursement.
Repeat Finding: No
Recommendation: We recommend that the County review the listing of employees working on certain programs on a periodic basis throughout the year and document the review.
Views of responsible officials: There is no disagreement with the audit finding.