FAC Explorer

Finding 22022 (2022-006)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 18549
Organization: Beltrami County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County has a significant deficiency in internal controls over compliance, specifically in eligibility case file reviews for federal programs.
  • Impacted Requirements: Federal guidelines mandate that grant recipients implement adequate internal controls and conduct sufficient case file reviews to ensure compliance.
  • Recommended Follow-Up: The County should increase the number of case file reviews to a more representative sample and retain proper documentation of these reviews.

Finding Text

CASE FILE REVIEWS (2022?006) Federal Agency: U.S. Department of Human Services and U.S. Department of Agriculture Federal Program Name: Medical Assistance (Medicaid Cluster), Temporary Assistance for Needy families (TANF), Title IV-E Foster Care and State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 93.778, 93.558, 93.658 and 10.561 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Agriculture Federal Award Identification and Pass-Through Numbers: 2205MN5ADM, 2201MNTANF, 2201MNFOS and 222MN101S2520 Award Period: Year Ended December 31, 2022 Compliance Requirement: Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal guidelines require grant recipients to implement internal controls for each direct and material compliance requirement applicable to the federal grant to ensure compliance with said requirements. Condition and Context: During testing of controls over Eligibility (i.e., casefile reviews), it was noted that less than 10 documented reviews were completed for each program. This is less than 0.1% of the casefiles and is insufficient sample sizes for the number of clients the county handles. The sample sizes were based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: None noted. Cause: Significant staff turnover occurred with regard to these major program case workers. Effect: The County may be incorrectly concluding that an applicant is eligible for the federal programs they are applying for. Repeat Finding: No. Recommendation: We recommend the County perform case file reviews on a more representative sample of the total clients served and that adequate supporting documentation be retained of those reviews. Views of responsible officials: There is no disagreement with the audit finding. Additional documentation and specific casefile reviews will be implemented.

Categories

Student Financial Aid Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21999 2022-006
    Significant Deficiency
  • 22000 2022-004
    Significant Deficiency Repeat
  • 22001 2022-005
    Significant Deficiency
  • 22018 2022-003
    Significant Deficiency
  • 22019 2022-005
    Significant Deficiency
  • 22020 2022-006
    Significant Deficiency
  • 22021 2022-005
    Significant Deficiency
  • 22023 2022-006
    Significant Deficiency
  • 22024 2022-004
    Significant Deficiency Repeat
  • 22025 2022-005
    Significant Deficiency
  • 22026 2022-006
    Significant Deficiency
  • 598441 2022-006
    Significant Deficiency
  • 598442 2022-004
    Significant Deficiency Repeat
  • 598443 2022-005
    Significant Deficiency
  • 598460 2022-003
    Significant Deficiency
  • 598461 2022-005
    Significant Deficiency
  • 598462 2022-006
    Significant Deficiency
  • 598463 2022-005
    Significant Deficiency
  • 598464 2022-006
    Significant Deficiency
  • 598465 2022-006
    Significant Deficiency
  • 598466 2022-004
    Significant Deficiency Repeat
  • 598467 2022-005
    Significant Deficiency
  • 598468 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.67M
93.778 Medical Assistance Program $2.27M
20.205 Highway Planning and Construction $2.21M
93.658 Foster Care_title IV-E $1.22M
93.563 Child Support Enforcement $821,096
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $820,298
93.558 Temporary Assistance for Needy Families $581,306
93.667 Social Services Block Grant $332,536
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $305,035
21.032 Covid-19 Local Assistance and Tribal Consistency Fund $198,957
16.738 Edward Byrne Memorial Justice Assistance Grant Program $195,555
15.226 Payments in Lieu of Taxes $119,438
16.575 Crime Victim Assistance $69,190
97.042 Emergency Management Performance Grants $52,473
93.994 Maternal and Child Health Services Block Grant to the States $50,540
93.268 Immunization Cooperative Agreements $44,726
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $42,651
90.404 2018 Hava Election Security Grants $34,268
16.609 Project Safe Neighborhoods $28,986
93.069 Public Health Emergency Preparedness $27,268
93.556 Promoting Safe and Stable Families $17,812
93.575 Child Care and Development Block Grant $11,566
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $10,962
97.012 Boating Safety Financial Assistance $10,459
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $9,476
93.669 Child Abuse and Neglect State Grants $9,133
20.600 State and Community Highway Safety $8,878
10.665 Schools and Roads - Grants to States $7,795
16.607 Bulletproof Vest Partnership Program $7,071
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,048
93.767 Children's Health Insurance Program $4,075
16.710 Public Safety Partnership and Community Policing Grants $3,786
84.181 Special Education-Grants for Infants and Families $2,100
93.566 Refugee and Entrant Assistance_state Administered Programs $1,324
93.251 Early Hearing Detection and Intervention $1,125
20.609 Safety Belt Performance Grants $983
20.616 National Priority Safety Programs $492
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $225