FAC Explorer

Finding 1161542 (2024-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-10-29
Audit: 371432
Organization: Pueblo County Colorado (CO)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: Four out of forty cases lacked proper documentation for program eligibility, highlighting gaps in compliance.
  • Impacted Requirements: The County needs a formal eligibility review policy and better documentation retention practices.
  • Recommended Follow-Up: Review and strengthen internal controls and procedures for eligibility reviews and documentation retention.

Finding Text

Criteria or specific requirement: The State prepares the Everyday Eats and Emergency Food Assistance Program Policy and Procedure Manuals, with specific requirements for eligibility, review of case files and documentation retention requirements. The County should have internal controls designed to ensure compliance with these provisions. Condition: During our testing, we noted four out of forty cases that did not have appropriate supporting documentation for program eligibility. Additionally, no formal review process has been established for eligibility files in either program; however, case reviews are taking place on an informal basis. The corrective action on the error within this case file was not taken until brought up during the audit. There were no incorrect payments made. Questioned costs: None Context: Within our sample of forty case reviews, documentation was either missing or insufficient to support the eligibility determination in four instances. While the case reviews were conducted, there is currently no established policy specifying the frequency of reviews or identifying the personnel responsible for conducting them. Cause: The County lacks a formal eligibility review policy, and due to a new system and record retention changes, some eligibility documentation was not kept. Effect: The case file did not have the correct documentation on file. Repeat Finding: No Recommendation: We recommend the County review controls and procedures surrounding the programs including review and record retention requirements. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Food Distribution Cluster– Assistance Listing No. 10.565, 10.568, and 10.569 Recommendation: We recommend the County review controls and procedures surrounding the programs including review and record retention requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop and implement new policy and procedures to appropriate review and record retention. Names of the contact persons responsible for corrective action: Tanya Gurule Planned completion date for corrective action plan: December 31st, 2025

Categories

Eligibility Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 1161539 2024-001
    Material Weakness Repeat
  • 1161540 2024-001
    Material Weakness Repeat
  • 1161541 2024-001
    Material Weakness Repeat
  • 1161543 2024-002
    Material Weakness Repeat
  • 1161544 2024-002
    Material Weakness Repeat
  • 1161545 2024-002
    Material Weakness Repeat
  • 1161546 2024-003
    Material Weakness Repeat
  • 1161547 2024-003
    Material Weakness Repeat
  • 1161548 2024-003
    Material Weakness Repeat
  • 1161549 2024-004
    Material Weakness Repeat
  • 1161550 2024-004
    Material Weakness Repeat
  • 1161551 2024-004
    Material Weakness Repeat
  • 1161552 2024-005
    Material Weakness Repeat
  • 1161553 2024-005
    Material Weakness Repeat
  • 1161554 2024-005
    Material Weakness Repeat
  • 1161555 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance to Needy Families $9.00M
93.568 Low-Income Home Energy Assistance (DSS) $4.09M
93.778 Title XIX, Medicaid Medical Assistance Program $3.84M
93.575 Child Care & Development Block Grant $2.76M
93.658 Foster Care - Title IV-E $2.46M
93.563 Title IV-D, Child Support Services $2.43M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $2.04M
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES NON-CASH) $1.72M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $1.32M
93.659 Adoption Assistance $1.22M
81.042 Weatherization Assistance for Low-Income Persons $1.05M
21.027 COVID-19 Coronavirus State and Local Fiscal $1.05M
93.471 Title IV-E Kinship Navigator Program $932,869
93.045 Title III, Part C - Nutrition Services $898,205
93.568 Low-Income Home Energy Assistance (HHS) $634,731
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM (COMMODITIES - NON-CASH) $584,468
93.667 Social Services Block Grant - Title XX $582,816
90.404 HAVA Election Security Grants $551,213
93.044 Title III, Part B - Grants for Supportive Services and Senior Centers $510,878
93.472 Title IV-E Prevention Program $454,898
93.959 Substance Abuse Prevention and Treatment Block Grant $321,830
93.569 Community Services Block Grant $315,199
97.067 Homeland Security Grant $297,659
93.778 Single Entry Point, Medical Assistance Program $198,179
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS $176,829
93.090 Guardianship Assistance $151,493
93.958 Block Grant for Community Mental Health Services $144,829
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM (ADMIN) $124,486
93.645 Child Welfare Services-State Grants Title IV-B $107,002
97.042 Emergency Management Performance Grant $91,688
16.738 Edward Byrne Memorial Justice Assistance Grant $82,763
93.674 Chafee Foster Care Independence Program $79,860
93.041 Title VII - Chapter 3 - Programs for Prevention of Elder Abuse, Neglect, and Exploitation $69,167
16.575 Crime Victim Assistance (Sheriff) $60,298
16.606 State Criminal Alien Assistance Program $58,154
93.592 Family Violence Prevention and Services/Discretionary $37,381
93.634 Applied Research in Child Welfare (ARCH) $30,965
16.575 Crime Victim Assistance (DA) $30,600
93.517 Affordable Care Act - ADRC $29,193
93.052 Title III, Part E - National Family Caregiver Support $24,385
21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds $15,298
93.043 Title III, Part D - Disease Prevention and Health Promotion Services $14,781
93.053 Nutrition Services Incentive Program (USDA) $10,584
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMIN) $9,996
16.922 Federal Forfeiture Funds $9,272
93.747 COVID-19 - Elder Abuse Prevention Interventions Program $4,839
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $4,735
16.543 Missing Children's Assistance $4,412
20.616 National Priority Safety Programs $4,121
93.556 Promoting Safe & Stable Families $1,204