Finding 500431 (2023-005)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 323197
Organization: Meeker County (MN)

AI Summary

  • Core Issue: Significant deficiency in internal control over compliance due to lack of casefile reviews for eligibility.
  • Impacted Requirements: Fails to meet Title 2 U.S. Code of Federal Regulations § 200.303, which mandates effective internal controls for federal awards.
  • Recommended Follow-Up: Implement regular case file review procedures to prevent errors in eligibility determinations.

Finding Text

ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5MAP and 2305MN5ADM, 2023 Pass-Through Agency: Minnesota Department of Human Services and Meeker-McLeod-Sibley Community Health Services Pass-Through Number: 2305MN5MAP and 2305MN5ADM Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition and Context During eligibility testing, it was noted that casefile review was not performed for quarters one and two. Questioned Costs: Not applicable. The County administers the program, but benefits to participants are paid by the State of Minnesota. Cause: Lack of supervisory review of case files. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-005. Recommendation: We recommend the County implement additional procedures to ensure case file reviews are being performed on a regular basis. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 500426 2023-004
    Significant Deficiency
  • 500427 2023-004
    Significant Deficiency
  • 500428 2023-004
    Significant Deficiency
  • 500429 2023-005
    Significant Deficiency Repeat
  • 500430 2023-005
    Significant Deficiency Repeat
  • 1076868 2023-004
    Significant Deficiency
  • 1076869 2023-004
    Significant Deficiency
  • 1076870 2023-004
    Significant Deficiency
  • 1076871 2023-005
    Significant Deficiency Repeat
  • 1076872 2023-005
    Significant Deficiency Repeat
  • 1076873 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.19M
93.778 Medical Assistance Program $861,075
20.205 Highway Planning and Construction $334,729
93.563 Child Support Enforcement $330,751
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $298,359
93.558 Temporary Assistance for Needy Families $162,571
93.667 Social Services Block Grant $122,136
93.658 Foster Care_title IV-E $73,858
21.032 Local Assistance and Tribal Consistency Fund $50,000
16.575 Crime Victim Assistance $43,499
93.268 Immunization Cooperative Agreements $36,724
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $30,970
93.959 Block Grants for Prevention and Treatment of Substance Abuse $26,863
93.994 Maternal and Child Health Services Block Grant to the States $22,832
97.012 Boating Safety Financial Assistance $11,885
93.070 Environmental Public Health and Emergency Response $7,677
93.645 Stephanie Tubbs Jones Child Welfare Services Program $4,207
93.575 Child Care and Development Block Grant $3,769
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $3,514
93.556 Promoting Safe and Stable Families $2,653
93.251 Early Hearing Detection and Intervention $1,950
93.590 Community-Based Child Abuse Prevention Grants $1,813
84.181 Special Education-Grants for Infants and Families $1,269
93.747 Elder Abuse Prevention Interventions Program $1,256
93.767 Children's Health Insurance Program $1,194
93.566 Refugee and Entrant Assistance_state Administered Programs $1,045