Finding 25566 (2022-002)

2022-002 DOCUMENTATION OF REPORT REVIEW Finding Number: 2022-002 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Foster Care Title IV-E Assistance Listing Number: 93.658 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2201MNFOST Award Period: Year-Ended December 31, 2022 Compliance Requirement Section: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria: Uniform Guidance requires that the County maintain records sufficient to support the reports and document the review and approval of the reports by someone other than the preparer. Condition and Context: During our testing, 4 out of 4 reports tested for reporting, the County did not have documentation of a reviewer other than the preparer for the quarterly reports. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits and was statistically valid. Cause: The County?s internal review process has limited number of personnel. Possible Effect: Improper reimbursements could be requested and paid to the County. Repeat Finding: No. Questioned Costs: None noted. Recommendation: We recommend the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding. A training with staff will be scheduled to identify areas and best practices to fully implement County policy.