Finding 547373 (2024-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-03-31

AI Summary

  • Core Issue: An individual continued to receive benefits after being terminated from the program, indicating a failure in internal controls over eligibility compliance.
  • Impacted Requirements: This finding violates 2 CFR 200.303, which mandates effective internal controls for managing federal awards in compliance with applicable laws and regulations.
  • Recommended Follow-Up: Implement a process to ensure timely disenrollment of terminated participants, including a secondary review of files by a different individual to enhance oversight.

Finding Text

Finding 2024-001 Internal Controls over Compliance – Eligibility (Significant Deficiency) Assistance Listing Number 93.778 – Medical Assistance Program Criteria: 2 CFR 200.303 requires that a federal award recipient must “(a) establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” Condition: During our review of compliance over eligibility, we identified one individual who was terminated from the program in November 2022, but continued to receive benefits through September 2024. Cause: Internal controls over eligibility compliance requirements were not properly designed and were not placed in operation. Management is responsible for compliance with requirements over eligibility and for the design, implementation, and maintenance of effective internal controls over compliance with the requirements of laws, statutes, regulations, rules, and provisions of grant agreements applicable to its federal program. Effect: As a result of this condition, an individual who was no longer eligible for benefits through the program continued to receive benefits. Recommendation: We recommend that FMAAA establish a process to ensure that terminated participants are properly disenrolled from the program and are no longer receiving benefits after their final date of eligibility. This process should include a secondary review of participant files by someone other than the preparer. Management’s response: See corrective action plan.

Corrective Action Plan

The Agency agrees with the finding. The list of enrolled participants will be provided to the clinical manager quarterly for review and follow up. A review was conducted promptly upon the discovery of this issue.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 1123815 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $682,731
93.053 Nutrition Services Incentive Program $276,051
93.052 National Family Caregiver Support, Title Iii, Part E $205,067
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $190,721
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $136,431
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $57,492
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $54,232
93.071 Medicare Enrollment Assistance Program $53,331
93.324 State Health Insurance Assistance Program $23,355
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $15,509
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $2,023