Finding 481237 (2023-004)

Timely Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5MAP, 2305MN5ADM – 2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5MAP, 2305MN5ADM Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require reports to be formally reviewed and submitted to the State of Minnesota by a specified deadline for each particular report. Condition: During testing of reporting requirements, it was noted the Agency did not have adequate procedures designed to ensure the Annual Collaborative report for LCTS was formally reviewed and submitted timely. Questioned Costs: Not applicable. Context: During testing of reporting, it was noted that the Annual Collaborative report for LCTS was not reviewed and was reported to the State of Minnesota after the deadline requirement. Cause: Turnover within the financial department. Effect: The Agency could receive incorrect federal funding for the program if expenditures are not reviewed and are not being reported timely. Repeat Finding: Yes – finding 2022-004. Recommendation: We recommend the Agency implement procedures to ensure all reports are formally reviewed and all reporting deadlines are met. Views of Responsible Officials: There is no disagreement with the audit finding