Finding Text
2022-001 Eligibility Prior Year Finding Number: N/A Repeat Finding Since: N/A Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Health and Human Services Program: 93.778 Medical Assistance Program Award Number and Year: 2205MN5ADM, 2022 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain 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 Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by Chisago County to support the eligibility determination process. In the case files reviewed for eligibility, not all documentation was input correctly into MAXIS. The following was noted in our sample of 40 case files tested for Medical Assistance eligibility: ? One case file did not contain documentation of citizenship, and ? Four case files contained asset documentation that did not match MAXIS and, of the four, one that lacked documentation of the indicated vehicle verification. Questioned Costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Context: The State of Minnesota Department of Human Services (DHS) contracts with the county social services departments to perform the ?intake function? (meeting with the social services client to determine income and categorical eligibility), while the state maintains MAXIS, which supports the eligibility determination process and actually pays the benefits to the participants. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing and Single Audits. Effect: The improper input or updating of information into MAXIS increases the risk that program participants will receive benefits when they are not eligible. Cause: Program personnel entering case information into MAXIS did not ensure all required information was input into MAXIS correctly. Due to staffing levels and the pandemic, supervisory reviews of case files were not being performed. Recommendation: We recommend Chisago County implement additional procedures to provide reasonable assurance that all necessary documentation is properly input or updated in MAXIS. In addition, consideration should be given to providing further training to program personnel and performing supervisory case reviews in MAXIS. View of Responsible Official: Concur