Finding 508278 (2023-002)

Federal Agency: U.S. Department of Health and Human Services Federal Program: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5MAP -2023, 2305MN5ADM -2023 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Controls 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: The County did not have adequate internal controls over the casefiles. Questioned Costs: None Context: The County did not have anyone internally reviewing the casefiles. Cause: Limited number of personnel. Effect: The County could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No Recommendation: We recommend the County designate qualified personnel responsible for conducting casefile reviews. The reviews should be performed on predetermined frequencies and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Views of Responsible Officials: There is no disagreement with the audit finding.