FAC Explorer

Finding 1236716 (2025-006)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-09-25
Audit: 412269
Organization: Itasca County (MN)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: Two TANF Public Health client screenings lacked required signatures, impacting compliance with eligibility requirements.
  • Impacted Requirements: Compliance with TANF eligibility screening protocols is essential for accurate reporting and client status.
  • Recommended Follow-Up: The County should implement a follow-up process for client screenings to ensure all necessary signatures are obtained.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Pass-Through Numbers: 2501MNTANF Federal Award Identification Number and Year: 2501MNTANF, 2025 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Screening is required for clients for TANF Public Health Cases. Condition: The screening signature for two clients were missed for TANF Public Health Cases. Questioned Costs: None Context: During our testing of eligibility during 2025, it was noted that two screenings did not have appropriate signature. Cause: Employee went to the client’s house for the screening, and the client was not home. The employee did not follow up. Effect: The county could be reporting inaccurate information effecting the status of eligibility. Repeat Finding: No. Recommendation: We recommend that the County follow up with clients for screenings. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

CASEFILE REVIEW (PRIOR YEAR 2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025

Categories

Eligibility Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1236714 2025-006
    Material Weakness Repeat
  • 1236715 2025-007
    Material Weakness Repeat
  • 1236717 2025-007
    Material Weakness Repeat
  • 1236718 2025-005
    Material Weakness Repeat
  • 1236719 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
15.226 PAYMENTS IN LIEU OF TAXES $662,472
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $538,901
93.563 CHILD SUPPORT SERVICES $265,298
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $201,799
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $198,891
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $192,181
93.658 FOSTER CARE TITLE IV-E $180,279
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $160,827
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $154,834
20.219 RECREATIONAL TRAILS PROGRAM $150,000
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $142,452
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $103,835
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $93,952
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $90,703
93.667 SOCIAL SERVICES BLOCK GRANT $53,815
16.575 CRIME VICTIM ASSISTANCE $53,578
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $24,830
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $24,010
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $18,008
93.674 JOHN H. CHAFEE FOSTER CARE PROGRAM FOR SUCCESSFUL TRANSITION TO ADULTHOOD $16,476
93.778 GRANTS TO STATES FOR MEDICAID $13,283
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $12,565
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $9,301
93.590 COMMUNITY-BASED CHILD ABUSE PREVENTION GRANTS $7,614
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $7,000
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $5,383
93.645 STEPHANIE TUBBS JONES CHILD WELFARE SERVICES PROGRAM $4,353
20.205 HIGHWAY PLANNING AND CONSTRUCTION $4,152
93.472 TITLE IV-E PREVENTION PROGRAM $4,027
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $2,785
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $386