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: 2 CFR 200.403 lists general criteria for allowability of costs under federal awards, and the 2556 Social Services Fund quarterly report has further guidance on what is allowed to be reported.
Condition: During testing of general disbursements, it was noted that for one of the 40 general disbursements tested, costs were not allowable.
Questioned Costs: Amount less than $25,000.
Context: One of 40 general disbursements tested had costs that are not allowable under program guidance.
Cause: Management oversight.
Effect: Ineligible costs are reported on the 2556 report.
Repeat Finding: No.
Recommendation: We recommend that the County continue to be diligent in their review of what is allowable when coding to certain account codes that flow into the DHS reports.
Views of responsible officials: There is no disagreement with the audit finding. There is a corrective action plan in place.