Finding 1156818 (2024-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: GCDSS did not consistently verify income on Medical Assistance applications before granting eligibility.
  • Impacted Requirements: This violates 42 CFR § 435.945(a) and § 435.948, which mandate verification of income using electronic data sources.
  • Recommended Follow-Up: Strengthen internal controls to ensure income verification is documented prior to eligibility approval.

Finding Text

Information on the Federal Program U.S. Department of Health and Human Services, passed through New Jersey Department of Human Services, Division of Family Development and Division of Medical Assistance and Health Services – Medicaid Cluster, Medical Assistance Program (Medicaid; Title XIX), Assistance Listing No. 93.778 1/1/2024 – 12/31/2024 Criteria or Specific Requirement Per 42 CFR § 435.945(a) and § 435.948, state Medicaid agencies are required to verify income using electronic data sources to the extent available, and must ensure that eligibility determinations are based on accurate and verified information. Condition The GCDSS did not consistently verify income reported on the Medical Assistance applications prior to granting program eligibility to individuals. Questioned Costs Unknown. Context During our testing of eligibility determinations under the Medical Assistance program, we noted that for 3 out of 40 sampled cases, the income reported on the application was not verified prior to granting program eligibility. The documentation lacked evidence of income verification through acceptable sources such as pay stubs, employer statements, or data matches with state wage databases. Effect or Potential Effect Improper eligibility determinations may result in ineligible individuals receiving benefits, leading to questioned costs and potential disallowance by the federal agency. Cause The failure to verify income was attributed to a lapse in internal controls and staff oversight. In some cases, eligibility workers relied solely on self-attested income without initiating verification procedures. Identification as a Repeat Finding Not applicable. Recommendation We recommend that GCDSS strengthen its internal controls over eligibility determinations by consistently documenting income verification procedures prior to approval. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.

Corrective Action Plan

# 1 The workers will be utilizing a checklist to ensure income was verified for all members. DOVE, IEVS, or the portal verification is run for each case. A request for information letter is sent if self-reported income and DOVE/electronic verification is not within 25%. # 2 All renewals will be reviewed by a specialist, supervisor, or administrator. When an individual is self-employed we request the most recent income tax form.

Categories

Eligibility Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $6.32M
93.558 Temporary Assistance for Needy Families $3.62M
93.563 Child Support Services $1.41M
93.667 Social Services Block Grant $366,779
96.006 Supplemental Security Income $186,338
93.767 Children's Health Insurance Program $65,566
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $16,695
93.568 Low-Income Home Energy Assistance $13,015