Finding 1097264 (2024-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-01-30

AI Summary

  • Core Issue: The County Department of Social Services did not maintain adequate case documentation, missing required form 1682 in three files and documenting incorrect overpayments in one.
  • Impacted Requirements: Compliance with 2 CFR 200 and 7 CFR 273 is at risk, as proper documentation is essential for validating claims and ensuring accurate processing.
  • Recommended Follow-Up: Implement stronger controls to ensure all required documentation is complete and correctly maintained in case files.

Finding Text

NON-MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. In accordance with 7 CFR 273, documentation must be maintained to establish a claim against that household and demand repayment. Counties must enter accurate and complete information to ensure claims are properly processed. This also includes proper use of standardized form 1682. Condition: The County Department of Social Services failed to maintain adequate and correct case documentation. Three casefiles were missing form 1682 and one casefile had the incorrect overpayment documented. Context: We sampled 40 claims that were in the EPI system and noted the above condition in 4 (10%) of the claims tested. Effect: The County may not have required supporting documentation for claims entered into the EPI system. There is a risk that claims may not be valid as a result. Cause: Caseworker failed to maintain adequate and correct documentation of form 1682 and of overpayments. Questioned Costs: The finding represents an internal control weakness; therefore, no questioned costs are applicable. Upon further review, the cases were still eligible to report a claim entry into EPI. Recommendation: The County should implement controls to ensure that all required documentation is adequate, correct, and maintained within the case file. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.

Categories

Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 520818 2024-002
    Material Weakness Repeat
  • 520819 2024-003
    Material Weakness Repeat
  • 520820 2024-003
    Material Weakness Repeat
  • 520821 2024-003
    Material Weakness Repeat
  • 520822 2024-004
    Material Weakness
  • 520823 2024-005
    Material Weakness
  • 520824 2024-005
    Material Weakness
  • 520825 2024-005
    Material Weakness
  • 520826 2024-006
    Material Weakness
  • 520827 2024-006
    Material Weakness
  • 520828 2024-006
    Material Weakness
  • 520829 2024-006
    Material Weakness
  • 520830 2024-006
    Material Weakness
  • 520831 2024-006
    Material Weakness
  • 520832 2024-006
    Material Weakness
  • 520833 2024-006
    Material Weakness
  • 520834 2024-007
    Significant Deficiency
  • 520835 2024-007
    Significant Deficiency
  • 520836 2024-007
    Significant Deficiency
  • 520837 2024-007
    Significant Deficiency
  • 520838 2024-007
    Significant Deficiency
  • 520839 2024-007
    Significant Deficiency
  • 520840 2024-007
    Significant Deficiency
  • 520841 2024-007
    Significant Deficiency
  • 1097260 2024-002
    Material Weakness Repeat
  • 1097261 2024-003
    Material Weakness Repeat
  • 1097262 2024-003
    Material Weakness Repeat
  • 1097263 2024-003
    Material Weakness Repeat
  • 1097265 2024-005
    Material Weakness
  • 1097266 2024-005
    Material Weakness
  • 1097267 2024-005
    Material Weakness
  • 1097268 2024-006
    Material Weakness
  • 1097269 2024-006
    Material Weakness
  • 1097270 2024-006
    Material Weakness
  • 1097271 2024-006
    Material Weakness
  • 1097272 2024-006
    Material Weakness
  • 1097273 2024-006
    Material Weakness
  • 1097274 2024-006
    Material Weakness
  • 1097275 2024-006
    Material Weakness
  • 1097276 2024-007
    Significant Deficiency
  • 1097277 2024-007
    Significant Deficiency
  • 1097278 2024-007
    Significant Deficiency
  • 1097279 2024-007
    Significant Deficiency
  • 1097280 2024-007
    Significant Deficiency
  • 1097281 2024-007
    Significant Deficiency
  • 1097282 2024-007
    Significant Deficiency
  • 1097283 2024-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $3.75M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.86M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $923,145
93.667 Social Services Block Grant $502,449
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $456,863
93.658 Foster Care Title IV-E $447,936
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $300,083
93.767 Children's Health Insurance Program $272,207
16.575 Crime Victim Assistance $217,053
16.606 State Criminal Alien Assistance Program $197,020
16.922 Equitable Sharing Program $192,740
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $183,645
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $170,292
93.568 Low-Income Home Energy Assistance $154,737
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $140,562
93.568 Covid-19 Low-Income Home Energy Assistance $125,220
93.217 Family Planning Services $115,618
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $112,687
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $98,000
93.053 Nutrition Services Incentive Program $77,172
93.052 National Family Caregiver Support, Title Iii, Part E $55,961
93.044 Covid-19 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $51,459
93.994 Maternal and Child Health Services Block Grant to the States $49,487
93.268 Immunization Cooperative Agreements $46,150
93.069 Public Health Emergency Preparedness $38,774
93.110 Maternal and Child Health Federal Consolidated Programs $35,947
97.042 Emergency Management Performance Grants $35,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $34,798
93.991 Preventive Health and Health Services Block Grant $30,431
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $24,837
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $21,808
93.659 Adoption Assistance $21,276
21.016 Equitable Sharing $20,394
93.558 Temporary Assistance for Needy Families $17,146
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $13,288
93.556 Marylee Allen Promoting Safe and Stable Families Program $11,795
14.218 Community Development Block Grants/entitlement Grants $10,528
93.268 Covid-19 Immunization Cooperative Agreements $10,000
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $7,416
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,835
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $5,107
93.103 Food and Drug Administration Research $4,501
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,693
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100
93.563 Child Support Services $13