Audit 331720

Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefile evidence is appropriately updated. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services transposed a number during the income calculation, resulting in income being calculated incorrectly. Upon further review, the applicant was ultimately eligible. Context: Of the 272,823 benefit payments valued at $108,451,359.92, we examined 60 payment records ($15,489 value) and determined that one casefile (2%) did not have properly calculated income. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have correctly calculated income, which could allow benefits to be provided to individuals who are not eligible. Cause: The caseworker transposed a number in the income calculation resulting in an incorrect income amount being calculated. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the applicant was eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure all information is entered correctly. Calculations should be reviewed for accuracy before approving benefits. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan submitted with this report.

Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefile evidence is appropriately updated. In accordance with 45 CFR 435, documentation must be maintained to support eligibility determinations. Condition: The County Department of Social Services transposed a number during the income calculation, resulting in income being calculated incorrectly. Upon further review, the applicant was ultimately eligible. Context: Of the 272,823 benefit payments valued at $108,451,359.92, we examined 60 payment records ($15,489 value) and determined that one casefile (2%) did not have properly calculated income. Upon further review and recalculation, the applicant was deemed eligible. Effect: Casefile did not have correctly calculated income, which could allow benefits to be provided to individuals who are not eligible. Cause: The caseworker transposed a number in the income calculation resulting in an incorrect income amount being calculated. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. The County was able to substantiate that the applicant was eligible to receive benefits. Recommendation: Caseworkers should review their eligibility determinations and ensure all information is entered correctly. Calculations should be reviewed for accuracy before approving benefits. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan submitted with this report.