Finding 1098811 (2022-001)

Name: Temporary Assistance for Needy Families; Medical Assistance Program ALN: 93.558; 93.7789. Federal Grantor: U.S. Department of Health and Human Services. Pass-Through Entity: State Department of Social Services; State Department of Health Services. Award No.: Various. Year: 2021-22. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of fieldwork contained material errors in the reported amounts for Assistance Listing Numbers (ALN) 93.558 and 93.778. Cause - For ALN 93.558, the Department did not include expenditures in the amount of $89,085 due to incorrect State/County percentage being used and not including PEAF Expenditures. For ALN 93.778, the Department did not include expenditures of $74,412 for IHSS expenditures. Effect - ALN 93.558 was underreported by $89,085 and ALN 93.778 was underreported by $74,412 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding - This is not a repeat finding. Recommendation - We recommend that the County departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Managements’ Corrective Action Plan for views of responsible officials and management’s responses.