FAC Explorer

Finding 1075848 (2023-002)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322252
Organization: County of Albany (NY)
Auditor: Bst & CO CPAS LLP

AI Summary

  • Core Issue: Missing documentation for benefit issuances, including budget approvals and application forms.
  • Impacted Requirements: Compliance with standardized forms and documentation for Temporary Assistance to Needy Families benefits.
  • Recommended Follow-Up: Enhance supervisory reviews to ensure all applicant files are complete and compliant.

Finding Text

Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted: • Three selections were missing the corresponding approved budget for the applicable period. • One selection was missing an application/recertification. • One selection was missing the LDSS-2970 (Services Authorization Form). • Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

Categories

Eligibility

Other Findings in this Audit

  • 499402 2023-002
    Significant Deficiency Repeat
  • 499403 2023-002
    Significant Deficiency Repeat
  • 499404 2023-002
    Significant Deficiency Repeat
  • 499405 2023-002
    Significant Deficiency Repeat
  • 499406 2023-002
    Significant Deficiency Repeat
  • 499407 2023-001
    Significant Deficiency
  • 1075844 2023-002
    Significant Deficiency Repeat
  • 1075845 2023-002
    Significant Deficiency Repeat
  • 1075846 2023-002
    Significant Deficiency Repeat
  • 1075847 2023-002
    Significant Deficiency Repeat
  • 1075849 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $14.09M
93.667 Social Services Block Grant $9.77M
93.568 Low-Income Home Energy Assistance $9.12M
93.658 Foster Care Title IV-E $3.76M
93.659 Adoption Assistance $2.90M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.90M
93.778 Medical Assistance Program $2.43M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.97M
93.563 Child Support Services $1.50M
93.958 Block Grants for Community Mental Health Services $1.09M
14.218 Community Development Block Grants/entitlement Grants $948,513
16.575 Crime Victim Assistance $824,809
21.027 Coronavirus State and Local Fiscal Recovery Funds $755,565
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $687,648
93.645 Stephanie Tubbs Jones Child Welfare Services Program $662,740
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $630,677
16.922 Equitable Sharing Program $617,294
10.580 Snap Process and Technology Improvement Grant $612,988
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $566,164
10.561 Food Stamp Employment & Training Nutrition Assistance Program $388,702
20.205 Highway Planning and Construction $354,564
93.069 Public Health Emergency Preparedness $338,008
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $229,279
93.052 National Family Caregiver Support, Title Iii, Part E $205,887
93.268 Immunization Cooperative Agreements $194,724
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $174,849
97.042 Emergency Management Performance Grants $103,498
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $98,604
93.945 Assistance Programs for Chronic Disease Prevention and Control $72,165
93.767 Children's Health Insurance Program $70,106
90.404 Hava Election Security Grants $69,865
93.136 Injury Prevention and Control Research and State and Community Based Programs $66,456
97.067 Homeland Security Grant Program $65,809
93.994 Maternal and Child Health Services Block Grant to the States $62,802
93.747 Elder Abuse Prevention Interventions Program $60,315
93.090 Guardianship Assistance $60,164
16.588 Violence Against Women Formula Grants $50,000
93.558 Temporary Assistance for Needy Families $46,886
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $44,591
16.606 State Criminal Alien Assistance Program $37,375
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $33,870
93.071 Medicare Enrollment Assistance Program $24,603
20.616 National Priority Safety Programs $18,754
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,000
16.548 Delinquency Prevention Program $9,915
16.017 Sexual Assault Services Formula Program $9,664
66.605 Performance Partnership Grants $7,637
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7,000
66.032 State Indoor Radon Grants $4,527
14.231 Emergency Solutions Grant Program $4,401
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $915