Finding Text
2022 ? 006 Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Part of Medicaid Cluster) Assistance Listing Number: 93.778 Federal Assistance Identification Number and Year: 2205MN5ADM, 2205MN5MAP, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations ? 200.303 state that the County 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 and Context: The Annual LCTS Collaborative Report did not have documentation of a formal review by someone other than the preparer prior to submission. Questioned Costs: None. Cause: The County does not have adequate internal controls in place to ensure review of the report. Effect: Errors in the report would not be detected prior to submission. Repeat Finding: Yes, 2021-006. Recommendation: We recommend the County implement an internal control procedure to ensure the report is formally reviewed and approved by someone other than the person who prepared the reports. Views of Responsible Officials: There is no disagreement with the audit finding.