Finding Text
CONTROLS OVER SPECIAL PROVISIONS (2022-004) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2205MN5ADM and 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM and 2205MN5MAP Award Period: Year-Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require that funds be disbursed to the collaborative in a timely fashion, no later than 30 days after receipt. Condition: During testing of special provisions, it was noted that the County did not disburse two quarters of funding to the collaborative within 30 days of receipt. Questioned Costs: None. Context: During testing of special provisions, it was noted that the County did not disburse the 3rd and 4th quarter LCTS receipts to the collaborative until June 2023. Cause: Lack of management oversight and staff turnover. Effect: The Collaborative could not have enough fund to continue operations. Repeat Finding: Not applicable. Recommendation: We recommend the County ensure that someone is disbursing the money received to the collaborative in a timely fashion. Views of responsible officials: There is no disagreement with the audit finding.