Audit 315237

Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2301MNTANF Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters 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. Redetermination is required every twelve months and is required to be held on file. Condition: As part of the audit, one of 10 public health cases tested did not have all the proper documentation on file for the latest eligibility determination that closed the casefile. Questioned Costs: None. Cause: The County did not retain the documentation of the case closure. Possible Effect: The documentation was not retained, so the case could have remained open or could have been improperly closed. Repeat Finding: No. Recommendation: We recommend the County management be consistently aware of all procedures and processes involved, and properly follow procedures to ensure all required documentation is maintained in the file. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will continue to monitor internal control activities over the federal program, and implement additional procedures to ensure that proper documentation is maintained, to the extent possible.

Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2301MNTANF Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters 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. Redetermination is required every twelve months and is required to be held on file. Condition: As part of the audit, one of 10 public health cases tested did not have all the proper documentation on file for the latest eligibility determination that closed the casefile. Questioned Costs: None. Cause: The County did not retain the documentation of the case closure. Possible Effect: The documentation was not retained, so the case could have remained open or could have been improperly closed. Repeat Finding: No. Recommendation: We recommend the County management be consistently aware of all procedures and processes involved, and properly follow procedures to ensure all required documentation is maintained in the file. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will continue to monitor internal control activities over the federal program, and implement additional procedures to ensure that proper documentation is maintained, to the extent possible.

Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2301MNTANF Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters 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. Redetermination is required every twelve months and is required to be held on file. Condition: As part of the audit, one of 10 public health cases tested did not have all the proper documentation on file for the latest eligibility determination that closed the casefile. Questioned Costs: None. Cause: The County did not retain the documentation of the case closure. Possible Effect: The documentation was not retained, so the case could have remained open or could have been improperly closed. Repeat Finding: No. Recommendation: We recommend the County management be consistently aware of all procedures and processes involved, and properly follow procedures to ensure all required documentation is maintained in the file. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will continue to monitor internal control activities over the federal program, and implement additional procedures to ensure that proper documentation is maintained, to the extent possible.

Federal Agency: U.S. Department of Health and Human Services Federal Program Titles: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Number: 2301MNTANF Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters 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. Redetermination is required every twelve months and is required to be held on file. Condition: As part of the audit, one of 10 public health cases tested did not have all the proper documentation on file for the latest eligibility determination that closed the casefile. Questioned Costs: None. Cause: The County did not retain the documentation of the case closure. Possible Effect: The documentation was not retained, so the case could have remained open or could have been improperly closed. Repeat Finding: No. Recommendation: We recommend the County management be consistently aware of all procedures and processes involved, and properly follow procedures to ensure all required documentation is maintained in the file. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. The County will continue to monitor internal control activities over the federal program, and implement additional procedures to ensure that proper documentation is maintained, to the extent possible.