FAC Explorer

Finding 1090604 (2023-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-12-13
Audit: 332366
Organization: Pueblo County Colorado (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County could not locate one case file during the audit, which is a requirement under Colorado Regulation 3.755.17 for archiving files.
  • Impacted Requirements: The County must archive files for three previous program years plus the current year, and this incident indicates a gap in compliance.
  • Recommended Follow-Up: Review and improve controls and procedures for file storage and retention to ensure compliance with archiving regulations.

Finding Text

Criteria or specific requirement: Per Colorado Regulation 3.755.17 - Archiving Case Files, the County is responsible for archiving 3 program years plus the current program year files. Condition: During our testing, we noted one out of forty case files the County was unable to locate. Questioned costs: None Context: The County was unable to locate the case file for one of the selected individuals for eligibility testing. Cause: The County is in the process of scanning in old case files as was unable to locate the selected case file. Effect: The County was unable to locate the case file. Repeat Finding: No Recommendation: CLA recommends the County review controls and procedures surrounding file storage/retention to ensure files are being archived in accordance with Colorado Regulation 3.755.17 - Archiving Case Files. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Eligibility

Other Findings in this Audit

  • 514160 2023-001
    Significant Deficiency
  • 514161 2023-001
    Significant Deficiency
  • 514162 2023-002
    Significant Deficiency
  • 514163 2023-002
    Significant Deficiency
  • 514164 2023-003
    Material Weakness Repeat
  • 514165 2023-003
    Material Weakness Repeat
  • 514166 2023-003
    Material Weakness Repeat
  • 514167 2023-004
    Material Weakness Repeat
  • 514168 2023-004
    Material Weakness Repeat
  • 514169 2023-004
    Material Weakness Repeat
  • 514170 2023-005
    Material Weakness Repeat
  • 514171 2023-005
    Material Weakness Repeat
  • 514172 2023-005
    Material Weakness Repeat
  • 514173 2023-006
    Significant Deficiency
  • 514174 2023-006
    Significant Deficiency
  • 514175 2023-006
    Significant Deficiency
  • 1090602 2023-001
    Significant Deficiency
  • 1090603 2023-001
    Significant Deficiency
  • 1090605 2023-002
    Significant Deficiency
  • 1090606 2023-003
    Material Weakness Repeat
  • 1090607 2023-003
    Material Weakness Repeat
  • 1090608 2023-003
    Material Weakness Repeat
  • 1090609 2023-004
    Material Weakness Repeat
  • 1090610 2023-004
    Material Weakness Repeat
  • 1090611 2023-004
    Material Weakness Repeat
  • 1090612 2023-005
    Material Weakness Repeat
  • 1090613 2023-005
    Material Weakness Repeat
  • 1090614 2023-005
    Material Weakness Repeat
  • 1090615 2023-006
    Significant Deficiency
  • 1090616 2023-006
    Significant Deficiency
  • 1090617 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance to Needy Families $9.55M
93.568 Low-Income Home Energy Assistance (dss) $5.23M
93.778 Title Xix, Medicaid Medical Assistance Program $3.31M
93.658 Foster Care - Title IV-E $3.26M
93.575 Child Care and Development Block Grant $2.89M
10.569 Emergency Food Assistance Program (food Commodities Non-Cash) $2.32M
93.563 Title IV-D, Child Support Enforcement $2.24M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.02M
97.040 Chemical Stockpile Emergency Preparedness $1.75M
93.778 Single Entry Point, Medical Assistance Program $1.58M
93.659 Adoption Assistance $1.29M
81.042 Weatherization Assistance for Low-Income Persons $1.10M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $904,422
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $773,865
10.565 Commodity Supplemental Food Program (commodities - Non-Cash) $633,791
93.667 Social Services Block Grant - Title Xx $599,114
93.044 Title Iii, Part B - Grants for Supportive Services and Senior Centers $588,125
93.045 Title Iii, Part C - Nutrition Services $571,954
93.568 Low-Income Home Energy Assistance (hhs) $448,240
23.032 Local Assistance and Tribal Consistency Fund $406,623
97.036 Disaster Grants - Public Assistance $364,703
97.067 Homeland Security Grant $355,160
14.231 Emergency Solutions Grant Program $320,446
93.569 Community Services Block Grant $306,617
93.959 Substance Abuse Prevention and Treatment Block Grant $238,170
16.738 Edward Byrne Memorial Justice Assistance Grant Program $156,726
93.090 Guardianship Assistance $145,135
93.645 Child Welfare Services-State Grants Title IV-B $142,686
10.565 Commodity Supplemental Food Program (admin) $119,834
93.958 Block Grant for Community Mental Health Services $95,171
97.042 Emergency Management Performance Grant $92,075
16.575 Crime Victim Assistance (sheriff) $79,057
93.053 Nutrition Services Incentive Program (usda) $72,072
93.674 Chafee Foster Care Independence Program $60,703
16.606 State Criminal Alien Assistance Program $50,682
20.616 National Priority Safety Programs $46,914
14.218 Community Development Block Grants $45,678
93.634 Applied Research in Child Welfare (arch) $34,061
16.575 Crime Victim Assistance (da) $30,096
93.052 Title Iii, Part E - National Family Caregiver Support $28,414
93.041 Title Vii - Chapter 3 - Programs for Prevention of Elder Abuse, Neglect, and Exploitation $28,129
93.747 Covid-19 - Elder Abuse Prevention Interventions Program $17,087
16.922 Federal Forfeiture Funds $13,010
10.569 Emergency Food Assistance Program (admin) $10,000
93.043 Title Iii, Part D - Disease Prevention and Health Promotion Services $9,242
93.592 Family Violence Prevention and Services/discretionary $5,906