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State auditor gives Clay County an unmodified opinion, flags internal-control and Medicaid eligibility issues
Summary
The state auditor told the Clay County Board the county’s 2024 financial statements received an unmodified opinion, while auditors found three reportable findings: one internal-control (segregation of duties) and two federal single-audit findings related to Medicaid eligibility documentation and timeliness.
The Clay County Board of Commissioners heard from Karen Stacken of the Office of the State Auditor that the county ‘‘did receive an unmodified opinion on the financial statements, and that is the best opinion you can receive.’’ Stacken presented the results of the 2024 financial-statement audit and the single-audit tests of federal programs.
Stacken said auditors identified three findings. The first, listed as finding 2024-1, concerned segregation of duties in several fee-collecting departments where a single employee performed billing, collection, recording and depositing duties. Auditors recommended the county ‘‘be aware of the lack of segregation of accounting functions and where possible, try to implement procedures to ensure that staff are implementing the internal controls.’’
The remaining two findings arose in the single audit of federal programs and were focused on the Medicaid cluster’s eligibility work. Stacken said auditors tested the METS and MAXIS systems and found examples of missing or incomplete documentation: one METS case lacked citizenship documentation and another lacked properly documented income; MAXIS testing showed a case-processing delay of 107 days (auditors noted many cases should be processed in about 45 days) and several files without required citizenship verification updates. Stacken warned that incomplete eligibility documentation ‘‘could allow program participants to receive benefits when they’re not eligible’’ and recommended additional procedures, timelier follow-up and staff training.
Commissioners asked whether the problems reflected data transfers between systems or simple data-entry errors. Stacken answered that auditors found a mix — missing pages, transfers that lacked complete files, and data-entry mistakes — and recommended procedural and training remedies. Board members noted the practical constraints for small departments and that updating county human-services software is on the agenda later.
No board action was required on the audit presentation, but commissioners thanked staff for the unmodified opinion and discussed steps to address the auditors’ recommendations.
