Finding 47053 (2022-003)

Finding 2022-003 Federal agency: U.S. Department of Health and Human Services Federal program name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2205MN5ADM Award Period: Fiscal year 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: A nonfederal entity must: (i) Establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO); (ii) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal award; (iii) Evaluate and monitor the non-Federal entity?s compliance with statutes, regulations, and the terms and conditions of Federal awards; (iv) Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; and (v) Take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive or the non-Federal entity considers sensitive consistent with applicable Federal, State, local, and tribal laws regarding privacy and responsibility of confidentiality. Condition: During our testing of casefile review, we identified one casefile that had no documentation of the review. Questioned Costs: None Context: It was noted for one of forty case files selected for testing, there was no documentation of a review being performed. Cause: The County?s lead worker in-charge of reviews separated from the County during the year and County staff was not able to locate where the casefile review form was stored on the County?s network. Effect: The County was not in compliance with internal control over eligibility requirements of the Uniform Guidance. Repeat Finding: No Recommendation: We recommend the County reviews its procedures to ensure all casefile reviews are documented. Views of responsible officials: There is no disagreement with the finding.