Finding Text
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: 2305MN5ADM and 2305MN5MAP, 2023
Pass-Through Agency: Minnesota Department of Human Services
Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP
Award Period: Year-Ended December 31, 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or Specific Requirement: Standard internal control procedures suggest that casefile eligibility determination should have a timely review documented by someone other than the preparer.
Condition: During testing of controls over eligibility, it was noted the County did not have adequate internal controls designed to ensure that casefiles were reviewed for correct eligibility determination.
Questioned Costs: None.
Context: During testing of controls over eligibility casefile reviews, it was noted that only seven Non-MAGI cases and six MAGI cases were completed for each program. This is not a sufficient control.
Cause: Lack of management oversight.
Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible.
Repeat Finding: No
Recommendation: We recommend the County increase review over casefiles and ensure that there are performed on a periodic basis throughout the year.
Views of responsible officials: There is no disagreement with the audit finding.