Finding 622575 (2022-003)

2022 ? 003 CONTROLS OVER REPORTING Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2205MN5MAP Award Period: Year Ended December 31, 2022 Compliance Requirement Affected: Reporting Type of Finding: Significant Deficiency in Internal Control over Financial Reporting Criteria or specific requirement: 2 CFR 200.303 requires entities establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be incompliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). that reports should have a review documented by someone other than the preparer. Condition: The quarterly Child and Teen Checkup and Local Collaborative Time Study (Corrections Department) reports filed were missing documentation of review by someone other than the preparer. Questioned Costs: None Context: During our statistically valid sample testing of reporting and testing of ten quarterly reports, it was noted that four quarterly reports were missing documentation of review by someone other than the preparer. Cause: Lack of management oversight. Effect: Reports could be prepared with errors that are not corrected prior to report submission. Repeat Finding: Not applicable. Recommendation: We recommend the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.