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
Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching
Community Health Board
Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP
Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, 2023
Compliance Requirement Affected: Reporting
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 recommend that reports should have a review documented by someone other than the preparer.
Condition: The County’s annual LCTS collaborative report filed was missing documentation of review by someone other than the preparer.
Questioned Costs: None
Context: During our testing of the annual LCTS collaborative report, it was noted that the annual report was missing documentation of review by someone other than the preparer.
Cause: The Minnesota Department of Human Services is not requiring a review and lack of management oversight.
Effect: Reports could be prepared with errors that are not corrected prior to submission.
Repeat Finding: No
Recommendation: We recommend that the County ensured each report is reviewed by someone other than the preparer.
Views of Responsible Officials: There is no disagreement with the audit finding.