FAC Explorer

Finding 8641 (2022-005)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-01-16
Audit: 11795
Organization: Kandiyohi County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The county is not conducting required internal reviews of new medical assistance applications, leading to potential inaccuracies in eligibility determinations.
  • Impacted Requirements: This finding affects the compliance requirement for eligibility under the Medicaid program.
  • Recommended Follow-Up: The county should implement and document periodic case file reviews to ensure adherence to eligibility standards.

Finding Text

CASE FILE REVIEW (2022-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2205MN5MAP, 2205MN5ADM Federal Award Identification Number and Year: 2205MN5MAP, 2205MN5ADM, 2022 Compliance Requirement Affected: Eligibility Award Period: Year Ending December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements and correctly determining program eligibility. Condition: The county is not performing internal casefile reviews of new medical assistance applications. Questioned Costs: None. Context: During our testing of eligibility and testing of case file reviews completed during 2022 for Medical Assistance (Medicaid Cluster), it was noted that there were no documented case file reviews performed. Cause: Since COVID-19 pandemic started there are not very many new applications, and the county is short staffed. Effect: The county could be reporting inaccurate information affecting the status of eligibility. Repeat Finding: No. Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the reviews. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will implement and document procedures for periodic review of cash files to ensure eligibility requirements are being met.

Corrective Action Plan

2022.005 CASEFILE REVIEW Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Recommendation: It is recommended the County perform internal casefile reviews of Medical Assistance Casefiles. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2023

Categories

Eligibility Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8639 2022-004
    Significant Deficiency Repeat
  • 8640 2022-004
    Significant Deficiency Repeat
  • 8642 2022-005
    Significant Deficiency
  • 8643 2022-005
    Significant Deficiency
  • 585081 2022-004
    Significant Deficiency Repeat
  • 585082 2022-004
    Significant Deficiency Repeat
  • 585083 2022-005
    Significant Deficiency
  • 585084 2022-005
    Significant Deficiency
  • 585085 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $966,918
93.563 Child Support Enforcement $687,797
93.558 Temporary Assistance for Needy Families $672,381
21.027 Coronavirus State and Local Fiscal Recovery Funds $654,311
93.658 Foster Care_title IV-E $595,007
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $446,828
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $386,450
93.268 Immunization Cooperative Agreements $333,150
93.667 Social Services Block Grant $332,125
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $183,283
16.575 Crime Victim Assistance $119,141
97.012 Boating Safety Financial Assistance $75,753
93.994 Maternal and Child Health Services Block Grant to the States $55,033
10.025 Plant and Animal Disease, Pest Control, and Animal Care $54,500
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $41,038
93.778 Medical Assistance Program $40,096
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $37,817
90.404 2018 Hava Election Security Grants $33,717
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $28,460
97.042 Emergency Management Performance Grants $27,937
20.615 E-911 Grant Program $27,696
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $26,224
16.607 Bulletproof Vest Partnership Program $19,313
20.600 State and Community Highway Safety $16,329
93.575 Child Care and Development Block Grant $14,677
20.616 National Priority Safety Programs $13,259
16.606 State Criminal Alien Assistance Program $12,054
93.669 Child Abuse and Neglect State Grants $11,020
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,499
93.590 Community-Based Child Abuse Prevention Grants $6,278
10.069 Conservation Reserve Program $6,227
93.556 Promoting Safe and Stable Families $3,559
84.181 Special Education-Grants for Infants and Families $2,827
15.611 Wildlife Restoration and Basic Hunter Education $2,285
93.767 Children's Health Insurance Program $2,118
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1,450
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1,281
93.566 Refugee and Entrant Assistance_state Administered Programs $652