Finding 499958 (2023-006)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322900
Organization: Kandiyohi County (MN)

AI Summary

  • Core Issue: There are inconsistencies between the time study listings and payroll report codes, leading to potential inaccuracies in reporting.
  • Impacted Requirements: Compliance with the requirement that all staff coded to Section A must be accurately listed on the RMS provided to MN DHS.
  • Recommended Follow-Up: Streamline the payroll change process between departments to ensure timely updates and accurate reporting.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance (Medicaid Cluster), Foster Care – Title IV-E Assistance Listing Number: 93.778, 93.658 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5MAP, 2305MN5ADM, 2301MNFOST Federal Award Identification Number and Year: 2305MN5MAP, 2305MN5ADM, 2301MNFOST, 2023 Compliance Requirement Affected: Activities Allowed/Allowable Costs Award Period: Year Ending 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 and section 1 of the 2556 report should be included on the RMS listing provided to MN DHS. Condition: Inconsistencies noted between the time study listing and the payroll report codes related to those listings. Questioned Costs: None. Context: For 1 of 2 IMRMS quarters tested, auditor noted one employee who was improperly excluded from the time study listing. For 1 of 2 quarters of the SSTS tested, auditor noted one employee who had resigned before the cutoff but was not removed from the quarterly time study listing. Through time study testing, auditor noted many instances where employees who were included on the time study were being recorded to the wrong payroll code, and thus the wrong line of the 2550 and 2556 reports. Cause: Fiscal Supervisor who review the time study listing does not have access to make changes in payroll and changes that are requested are not always entered. Effect: Ineligible payroll costs could be reported. Repeat Finding: No. Recommendation: It is recommended that the county streamline the payroll change process between the payroll department and human services department. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will revise procedures around the review of the payroll reports for the human services department.

Categories

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

Other Findings in this Audit

  • 499952 2023-004
    Significant Deficiency Repeat
  • 499953 2023-007
    Significant Deficiency
  • 499954 2023-011
    Significant Deficiency
  • 499955 2023-005
    Significant Deficiency Repeat
  • 499956 2023-006
    Significant Deficiency
  • 499957 2023-005
    Significant Deficiency Repeat
  • 499959 2023-008
    Significant Deficiency
  • 499960 2023-009
    Significant Deficiency
  • 499961 2023-010
    Significant Deficiency
  • 499962 2023-005
    Significant Deficiency Repeat
  • 499963 2023-006
    Significant Deficiency
  • 499964 2023-005
    Significant Deficiency Repeat
  • 499965 2023-006
    Significant Deficiency
  • 1076394 2023-004
    Significant Deficiency Repeat
  • 1076395 2023-007
    Significant Deficiency
  • 1076396 2023-011
    Significant Deficiency
  • 1076397 2023-005
    Significant Deficiency Repeat
  • 1076398 2023-006
    Significant Deficiency
  • 1076399 2023-005
    Significant Deficiency Repeat
  • 1076400 2023-006
    Significant Deficiency
  • 1076401 2023-008
    Significant Deficiency
  • 1076402 2023-009
    Significant Deficiency
  • 1076403 2023-010
    Significant Deficiency
  • 1076404 2023-005
    Significant Deficiency Repeat
  • 1076405 2023-006
    Significant Deficiency
  • 1076406 2023-005
    Significant Deficiency Repeat
  • 1076407 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $2.15M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.86M
93.658 Foster Care_title IV-E $1.13M
93.563 Child Support Enforcement $719,948
93.558 Temporary Assistance for Needy Families $656,918
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $439,865
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $412,552
93.667 Social Services Block Grant $340,316
93.268 Immunization Cooperative Agreements $164,134
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $113,246
93.958 Block Grants for Community Mental Health Services $57,200
93.994 Maternal and Child Health Services Block Grant to the States $55,427
21.032 Local Assistance and Tribal Consistency Fund $50,000
20.600 State and Community Highway Safety $49,325
97.012 Boating Safety Financial Assistance $42,511
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $37,705
93.778 Medical Assistance Program $33,994
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $31,359
16.575 Crime Victim Assistance $27,748
93.575 Child Care and Development Block Grant $11,378
93.590 Community-Based Child Abuse Prevention Grants $11,218
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $9,487
16.607 Bulletproof Vest Partnership Program $9,035
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $8,838
93.645 Stephanie Tubbs Jones Child Welfare Services Program $8,778
20.616 National Priority Safety Programs $8,116
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $7,357
93.747 Elder Abuse Prevention Interventions Program $6,125
93.556 Promoting Safe and Stable Families $5,535
84.181 Special Education-Grants for Infants and Families $1,882
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,750
93.767 Children's Health Insurance Program $1,410
10.069 Conservation Reserve Program $1,355
93.566 Refugee and Entrant Assistance_state Administered Programs $1,261