FAC Explorer

Finding 1203123 (2025-003)

Material Weakness Repeat Finding
Requirement
ABN
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 396345
Organization: Department of Human Services (HI)
Auditor: ACCUITY LLP

AI Summary

  • Core Issue: Errors in 10 participant files were found, including discrepancies between manually entered data and supporting documentation.
  • Impacted Requirements: Compliance with 7 CFR 272.10(b)(1)(i) was not met, affecting eligibility determinations and benefit calculations.
  • Recommended Follow-Up: Emphasize accurate data entry and consider a secondary review process for files with manually entered information.

Finding Text

Condition During our audit, we selected a non-statistical sample of 60 participant files which approximated $42,000 in monthly payments, out of a population of approximately 174,800 participant files which approximated $693 million in total annual benefit payments, for testing and noted exceptions in 10 case files as follows: • One case file where manually entered income and deduction amounts did not agree with the documentation retained in the participant’s case file. • Four case files where manually entered deduction amounts did not agree with the documentation retained in the participant’s case files. • One case file where manually entered income information did not agree with the documentation retained in the participant’s case file. • Two case files where the documentation did not show proper eligibility determination. • Two case files where the documentation did not show proper eligibility determination and manually entered income information did not agree with the documentation retained in the participant’s case file. A similar finding was reported in the prior year as Finding No. 2024-005. Criteria Pursuant to 7 CFR 272.10(b)(1)(i), the SNAP system should be efficiently automated to determine eligibility and calculate benefits or validate the eligibility worker’s calculations by processing and storing all case file information necessary for the eligibility determination and benefit computation (including but not limited to all household members’ names, addresses, dates of birth, social security numbers, individual household members’ earned and unearned income by source, deductions, resources, and household size). Effect Participants received more or did not receive the full amount of benefits they were eligible for, resulting in questioned costs. Cause and View of Responsible Officials There was a lack of diligence in following the Department’s established policies and procedures to ensure compliance with the requirements. Recommendation We recommend the Department emphasize the importance of diligently checking that any information entered manually agrees to the supporting documentation retained in the participant’s file. We also recommend the Department consider implementing a secondary review of participant files where information affecting the calculation of benefits is entered manually.

Corrective Action Plan

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: We have implemented a training plan and discussed efficiencies by operations staff to improve accuracy and timeliness. This has been a priority since January 2025. We will be transitioning to a new eligibility system starting October 2026 which should assist in improving the accuracy. Expected Completion Date: Ongoing Responding Official(s): Ginet Hayes, Benefit, Employment, and Support Services Division Supplemental Nutrition and Assistance Program Administrator

Categories

Eligibility HUD Housing Programs

Other Findings in this Audit

  • 1203108 2025-009
    Material Weakness Repeat
  • 1203109 2025-010
    Material Weakness Repeat
  • 1203110 2025-007
    Material Weakness Repeat
  • 1203111 2025-008
    Material Weakness Repeat
  • 1203112 2025-011
    Material Weakness Repeat
  • 1203113 2025-012
    Material Weakness Repeat
  • 1203114 2025-013
    Material Weakness Repeat
  • 1203115 2025-006
    Material Weakness Repeat
  • 1203116 2025-006
    Material Weakness Repeat
  • 1203117 2025-014
    Material Weakness Repeat
  • 1203118 2025-014
    Material Weakness Repeat
  • 1203119 2025-014
    Material Weakness Repeat
  • 1203120 2025-003
    Material Weakness Repeat
  • 1203121 2025-004
    Material Weakness Repeat
  • 1203122 2025-005
    Material Weakness Repeat
  • 1203124 2025-004
    Material Weakness Repeat
  • 1203125 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 MEDICAL ASSISTANCE PROGRAM $2.15B
10.551 SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $694.52M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $65.98M
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $59.50M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $36.81M
10.646 SUMMER ELECTRONIC BENEFIT TRANSFER PROGRAM FOR CHILDREN $32.44M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $24.00M
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $21.36M
93.658 FOSTER CARE TITLE IV-E $19.10M
93.667 SOCIAL SERVICES BLOCK GRANT $16.55M
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $15.12M
93.659 ADOPTION ASSISTANCE $14.73M
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $14.33M
96.001 SOCIAL SECURITY DISABILITY INSURANCE $7.86M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $7.75M
97.088 DISASTER ASSISTANCE PROJECTS $5.87M
93.090 GUARDIANSHIP ASSISTANCE $4.11M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $1.74M
93.777 STATE SURVEY AND CERTIFICATION OF HEALTH CARE PROVIDERS AND SUPPLIERS (TITLE XVIII) MEDICARE $1.30M
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $940,051
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $736,396
93.464 ACL ASSISTIVE TECHNOLOGY $683,572
93.747 ELDER ABUSE PREVENTION INTERVENTIONS PROGRAM $594,270
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $571,294
93.669 CHILD ABUSE AND NEGLECT STATE GRANTS $517,826
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $416,327
84.177 REHABILITATION SERVICES INDEPENDENT LIVING SERVICES FOR OLDER INDIVIDUALS WHO ARE BLIND $396,635
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $298,741
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $257,427
94.016 AMERICORPS SENIORS SENIOR COMPANION PROGRAM (SCP) 94.016 $216,950
93.603 ADOPTION AND LEGAL GUARDIANSHIP INCENTIVE PAYMENTS PROGRAM $206,000
93.369 ACL INDEPENDENT LIVING STATE GRANTS $185,836
93.643 CHILDREN'S JUSTICE GRANTS TO STATES $151,193
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $136,367
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $104,863
84.187 SUPPORTED EMPLOYMENT SERVICES FOR INDIVIDUALS WITH THE MOST SIGNIFICANT DISABILITIES $104,639
93.599 CHAFEE EDUCATION AND TRAINING VOUCHERS PROGRAM (ETV) $90,544
93.968 STATES ADVANCING ALL-PAYER HEALTH EQUITY APPROACHES AND DEVELOPMENT (AHEAD) MODEL $57,137
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $36,428
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $17,218