FAC Explorer

Finding 1875 (2022-008)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-11-15
Audit: 3268
Organization: Itasca County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Lack of documented reviews for eligibility determinations in TANF case files.
  • Impacted Requirements: Internal control procedures for case file reviews are not being followed, risking incorrect eligibility determinations.
  • Recommended Follow-Up: Implement regular case file reviews to ensure compliance with eligibility requirements.

Finding Text

ELIGIBILITY (2022 – 008) 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: 2201MNTANF Federal Award Identification Number and Year: 2201MNTANF, 2022 Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements. Condition: There was no formal review documented over internal case files worked by program eligibility specialists. There was also missing documentation of the County’s screening of eligibility. Questioned Costs: None Context: During our testing of case file reviews during 2022, it was noted that there were no documented case file reviews performed for the public health or human services component of Temporary Assistance for Needy Families. It was also noted that during our testing of case files that 3 of 13 public health cases and 0 of 60 human services case files tested did not have documentation on file showing the case file worker’s screening of eligibility. Cause: The Minnesota Department of Human Services is not requiring a review of case files and lack of management oversight. Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible. Repeat Finding: No Recommendation: We recommend that the County review case files on a periodic basis throughout the year. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Internal Control / Segregation of Duties Eligibility Material Weakness

Other Findings in this Audit

  • 1868 2022-006
    Material Weakness Repeat
  • 1869 2022-006
    Material Weakness Repeat
  • 1870 2022-007
    Material Weakness
  • 1871 2022-007
    Material Weakness
  • 1872 2022-009
    Significant Deficiency
  • 1873 2022-009
    Significant Deficiency
  • 1874 2022-008
    Material Weakness
  • 1876 2022-009
    Significant Deficiency
  • 1877 2022-009
    Significant Deficiency
  • 578310 2022-006
    Material Weakness Repeat
  • 578311 2022-006
    Material Weakness Repeat
  • 578312 2022-007
    Material Weakness
  • 578313 2022-007
    Material Weakness
  • 578314 2022-009
    Significant Deficiency
  • 578315 2022-009
    Significant Deficiency
  • 578316 2022-008
    Material Weakness
  • 578317 2022-008
    Material Weakness
  • 578318 2022-009
    Significant Deficiency
  • 578319 2022-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.15M
20.205 Highway Planning and Construction $2.92M
93.563 Child Support Enforcement $1.00M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $629,973
15.226 Payments in Lieu of Taxes $621,968
93.558 Temporary Assistance for Needy Families $518,871
16.838 Comprehensive Opioid Abuse Site-Based Program $397,247
93.667 Social Services Block Grant $314,869
93.658 Foster Care_title IV-E $304,726
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $274,050
10.665 Schools and Roads - Grants to States $188,070
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $144,578
93.994 Maternal and Child Health Services Block Grant to the States $126,374
93.268 Immunization Cooperative Agreements $121,217
20.219 Recreational Trails Program $120,000
16.575 Crime Victim Assistance $88,163
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $76,971
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $74,653
93.069 Public Health Emergency Preparedness $66,264
16.034 Coronavirus Emergency Supplemental Funding Program $36,289
90.404 2018 Hava Election Security Grants $34,476
93.556 Promoting Safe and Stable Families $22,322
97.042 Emergency Management Performance Grants $21,146
97.012 Boating Safety Financial Assistance $16,827
93.778 Medical Assistance Program $16,723
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $12,442
20.600 State and Community Highway Safety $10,398
93.669 Child Abuse and Neglect State Grants $9,694
93.575 Child Care and Development Block Grant $7,442
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,972
93.767 Children's Health Insurance Program $1,829
93.590 Community-Based Child Abuse Prevention Grants $1,636
93.566 Refugee and Entrant Assistance_state Administered Programs $1,051