FAC Explorer

Finding 49732 (2022-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-04
Audit: 47128
Organization: Fillmore County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance for Medicaid reporting, as required by federal regulations.
  • Impacted Requirements: Reports lacked proper review and approval before submission, increasing the risk of errors and non-compliance.
  • Recommended Follow-Up: Implement a review process for federal grant reports, ensuring documentation is retained and submissions are timely and accurate.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee 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: In a statistically valid sample of reports tested, it was noted that for one of three Medical Assistance Child and Teen Check-up monthly reports tested and 1 of 1 annual Child and Teen Check-up report tested there was no documentation of review and approval prior to submission to the state. Questioned Costs: Not applicable. Cause: Review process was implemented as a result of the 2021 audit which occurred midway through the 2022 calendar year. Effect: The lack of a review and approval process increases the risk that reports will not be submitted as required, timely or without error. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-005. Recommendation: We recommend the County implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. View of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification Number and Pass-Through Numbers: 2205MNADM, 2205MN5MAP Compliance Requirement Affected: Reporting Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: The County should implement internal control procedures over federal grant reporting. Reports should be reviewed by someone other than the preparer prior to submission to the pass-through agency to ensure accuracy and completeness. Documentation of the review and approval should be retained. Both the preparer and reviewer should ensure reports are submitted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has started the process to hire an account technician to manage the grants and will implement a process to ensure that reviews over reporting criteria are documented. Name of the contact person responsible for corrective action plan: Jessica Erickson, Public Health Director of Nursing Planned completion date for corrective action plan: December 31, 2023

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 49731 2022-006
    Significant Deficiency
  • 49733 2022-005
    Significant Deficiency Repeat
  • 626173 2022-006
    Significant Deficiency
  • 626174 2022-005
    Significant Deficiency Repeat
  • 626175 2022-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program $724,410
21.027 Coronavirus State and Local Fiscal Recovery Funds $398,253
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $262,230
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $193,109
93.558 Temporary Assistance for Needy Families $155,842
93.667 Social Services Block Grant $115,577
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $113,700
93.658 Foster Care_title IV-E $82,183
93.268 Immunization Cooperative Agreements $78,167
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $55,569
93.563 Child Support Enforcement $39,758
90.404 2018 Hava Election Security Grants $28,911
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $27,537
97.042 Emergency Management Performance Grants $20,751
93.994 Maternal and Child Health Services Block Grant to the States $20,227
93.069 Public Health Emergency Preparedness $14,112
20.600 State and Community Highway Safety $13,781
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $7,324
93.778 Medical Assistance Program $6,146
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $3,725
16.607 Bulletproof Vest Partnership Program $2,730
93.070 Environmental Public Health and Emergency Response $2,581
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $2,550
93.669 Child Abuse and Neglect State Grants $2,522
93.590 Community-Based Child Abuse Prevention Grants $2,433
20.616 National Priority Safety Programs $2,230
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,611
93.767 Children's Health Insurance Program $1,376
93.556 Promoting Safe and Stable Families $1,283
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1,152
97.012 Boating Safety Financial Assistance $818
93.566 Refugee and Entrant Assistance_state Administered Programs $432
97.039 Hazard Mitigation Grant $0