Finding Text
2022 ? 005 Special Provisions Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The contract between the Minnesota Department of Human Services and Wadena County states the County is required to review all report submitted by collaborative members for accuracy and timeliness and retain a paper copy of all submitted reports. Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context: Quarterly grant reports filed by collaborative members were not submitted timely. The County had no documentation of review and approval. Questioned Costs: None. Cause: The County did not properly oversee to ensure collaborative members were submitting reports timely. Effect: Funding could be denied or inaccurate information could be submitted on the reports. Repeat Finding: Yes, 2021-005. Recommendation: We recommend the County implement procedures to ensure collaborative members submit quarterly reports timely. Views of Responsible Officials: There is no disagreement with the audit finding.