FAC Explorer

Finding 499127 (2023-006)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-09-27
Audit: 321906
Organization: Nobles County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: An employee was incorrectly left off the quarterly time study listing for the Medicaid program.
  • Impacted Requirements: This affects the compliance with the Allowable Costs/Allowable Activities requirement.
  • Recommended Follow-Up: Implement better review procedures to ensure all relevant staff are included in future listings.

Finding Text

Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP; 2023 Pass-Through Agency: Minnesota Department of Human Services Compliance Requirement Affected: Allowable Costs/Allowable Activities Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: All staff coded to Section A on the 2550 Income Maintenance report should be included on the random moment study quarterly listings provided to MN DHS. Condition: For one of two Income Maintenance Random Moment Study listings tested, CLA noted one employee who was improperly excluded from the time study listing. Questioned Costs: Unable to determine. Context: One of two Income Maintenance Random Moment Study listings tested had one employee who was improperly excluded from the time study listing. Cause: Management oversight. Effect: Ineligible payroll costs could be reported on the 2550 report. Repeat Finding: No. Recommendation: We recommend procedures and controls be implemented to ensure each quarterly listing is properly reviewed and accurate employees are on the listings. Views of responsible officials: There is no disagreement with the audit finding. There is a corrective action plan in place.

Corrective Action Plan

Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP; 2023 Pass-Through Agency: Minnesota department of Human Services Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Award Period: Year Ended December 31, 2023 Recommendation: We recommend procedures and controls be implemented to ensure each quarterly listing is properly reviewed and accurate employees are on the listings. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action: Stacie Golomiecki, Community Services Director – Stephani Diekmann, Fiscal Supervisor Planned completion date for corrective action plan: December 31, 2024

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility Significant Deficiency

Other Findings in this Audit

  • 499126 2023-005
    Significant Deficiency
  • 499128 2023-007
    Significant Deficiency
  • 499129 2023-008
    Significant Deficiency
  • 499130 2023-009
    Significant Deficiency
  • 499131 2023-005
    Significant Deficiency
  • 499132 2023-006
    Significant Deficiency
  • 499133 2023-007
    Significant Deficiency
  • 499134 2023-008
    Significant Deficiency
  • 499135 2023-009
    Significant Deficiency
  • 1075568 2023-005
    Significant Deficiency
  • 1075569 2023-006
    Significant Deficiency
  • 1075570 2023-007
    Significant Deficiency
  • 1075571 2023-008
    Significant Deficiency
  • 1075572 2023-009
    Significant Deficiency
  • 1075573 2023-005
    Significant Deficiency
  • 1075574 2023-006
    Significant Deficiency
  • 1075575 2023-007
    Significant Deficiency
  • 1075576 2023-008
    Significant Deficiency
  • 1075577 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $893,099
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $348,329
93.563 Child Support Enforcement $307,545
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $266,705
93.667 Social Services Block Grant $118,061
93.558 Temporary Assistance for Needy Families $62,415
93.658 Foster Care_title IV-E $51,810
16.575 Crime Victim Assistance $37,089
21.032 Local Assistance and Tribal Consistency Fund $34,312
93.069 Public Health Emergency Preparedness $33,459
93.439 State Physical Activity and Nutrition (span $23,500
97.042 Emergency Management Performance Grants $15,559
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $11,497
93.575 Child Care and Development Block Grant $9,760
93.994 Maternal and Child Health Services Block Grant to the States $9,418
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $7,942
93.590 Community-Based Child Abuse Prevention Grants $6,830
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,239
93.556 Promoting Safe and Stable Families $2,673
84.181 Special Education-Grants for Infants and Families $2,100
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $1,820
93.767 Children's Health Insurance Program $1,643
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,100
93.566 Refugee and Entrant Assistance_state Administered Programs $921
93.251 Early Hearing Detection and Intervention $750
93.747 Elder Abuse Prevention Interventions Program $623
93.268 Immunization Cooperative Agreements $500
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $340