Finding 2022-003 Eligibility Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ALN 93.558: Temporary Assistance for Needy Families, 93.778: Medicaid Cluster Criteria Or Specific Requirement: The Temporary Assistance for Needy Families program provides time-limited assistance to eligible needy families with children. The Medicaid program provides medical assistance to individuals whose incomes and resources are insufficient to meet the costs of necessary medical services. Beneficiary eligibility for both programs is generally based on financial and non-financial criteria. Broomfield is responsible for determining eligibility and establishing controls over the determination of eligible individuals. Condition: Internal controls over the eligibility determinations are the responsibility of management. Broomfield did not have a formal process in place for reviews of eligibility determinations. Cause: The related review of eligibility determinations was not documented for all periods during 2022. Effect: Without sufficient documentation and monitoring controls, Broomfield may not timely detect an error in eligibility determinations. Identification As A Repeat Finding: N/A Recommendation: We recommend that Broomfield establish and follow a documented internal control process over review of eligibility determinations. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-003 Eligibility Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ALN 93.558: Temporary Assistance for Needy Families, 93.778: Medicaid Cluster Criteria Or Specific Requirement: The Temporary Assistance for Needy Families program provides time-limited assistance to eligible needy families with children. The Medicaid program provides medical assistance to individuals whose incomes and resources are insufficient to meet the costs of necessary medical services. Beneficiary eligibility for both programs is generally based on financial and non-financial criteria. Broomfield is responsible for determining eligibility and establishing controls over the determination of eligible individuals. Condition: Internal controls over the eligibility determinations are the responsibility of management. Broomfield did not have a formal process in place for reviews of eligibility determinations. Cause: The related review of eligibility determinations was not documented for all periods during 2022. Effect: Without sufficient documentation and monitoring controls, Broomfield may not timely detect an error in eligibility determinations. Identification As A Repeat Finding: N/A Recommendation: We recommend that Broomfield establish and follow a documented internal control process over review of eligibility determinations. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-003 Eligibility Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ALN 93.558: Temporary Assistance for Needy Families, 93.778: Medicaid Cluster Criteria Or Specific Requirement: The Temporary Assistance for Needy Families program provides time-limited assistance to eligible needy families with children. The Medicaid program provides medical assistance to individuals whose incomes and resources are insufficient to meet the costs of necessary medical services. Beneficiary eligibility for both programs is generally based on financial and non-financial criteria. Broomfield is responsible for determining eligibility and establishing controls over the determination of eligible individuals. Condition: Internal controls over the eligibility determinations are the responsibility of management. Broomfield did not have a formal process in place for reviews of eligibility determinations. Cause: The related review of eligibility determinations was not documented for all periods during 2022. Effect: Without sufficient documentation and monitoring controls, Broomfield may not timely detect an error in eligibility determinations. Identification As A Repeat Finding: N/A Recommendation: We recommend that Broomfield establish and follow a documented internal control process over review of eligibility determinations. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-003 Eligibility Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ALN 93.558: Temporary Assistance for Needy Families, 93.778: Medicaid Cluster Criteria Or Specific Requirement: The Temporary Assistance for Needy Families program provides time-limited assistance to eligible needy families with children. The Medicaid program provides medical assistance to individuals whose incomes and resources are insufficient to meet the costs of necessary medical services. Beneficiary eligibility for both programs is generally based on financial and non-financial criteria. Broomfield is responsible for determining eligibility and establishing controls over the determination of eligible individuals. Condition: Internal controls over the eligibility determinations are the responsibility of management. Broomfield did not have a formal process in place for reviews of eligibility determinations. Cause: The related review of eligibility determinations was not documented for all periods during 2022. Effect: Without sufficient documentation and monitoring controls, Broomfield may not timely detect an error in eligibility determinations. Identification As A Repeat Finding: N/A Recommendation: We recommend that Broomfield establish and follow a documented internal control process over review of eligibility determinations. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.