Finding Text
CONTROLS OVER REPORTING (2022-003) 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 Criteria or Specific Requirement: Standard internal control procedures suggest that reports should have a timely review documented by someone other than the preparer. Condition: During testing of reporting requirements, it was noted the County did not have adequate internal controls designed to ensure quarterly reports were reviewed prior to submission. Questioned Costs: None. Context: During testing of the LCTS public health reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the LCTS probation reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer. During testing of the 2556 social services fund reports, it was noted that two of two quarterly reports were not reviewed by someone other than the preparer in a timely manner. Cause: The Minnesota Department of Human Services does not require a reviewer, but it is a good procedure to have in place. Effect: The amounts reported could be inaccurate and there is increased risk the county would not find it internally. Repeat Finding: Not applicable. Recommendation: We recommend the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Views of responsible officials: There is no disagreement with the audit finding.