FAC Explorer

Finding 32806 (2022-004)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-08-27
Audit: 29346
Organization: Sherburne County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There was a significant deficiency in internal controls over compliance, specifically in casefile reviews.
  • Impacted Requirements: The County must ensure that casefiles are reviewed by someone other than the determining worker to maintain compliance with federal regulations.
  • Recommended Follow-Up: Implement a policy where casefile reviews are conducted by a separate individual, and in sensitive cases, have the supervisor review the determination.

Finding Text

2022-004 ? CONTROLS OVER SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 ? 2022 Award Period: October 1, 2021 through September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The County should have in place sufficient controls to ensure compliance with federal statutes and regulations for casefiles and eligibility. Condition: It was noted that there was one instance in the casefiles selected for testing where the determining worker also performed the casefile review. Questioned Costs: None Context: 1 of the 40 casefiles selected for testing was reviewed by the same individual who made the original determination. Cause: The sensitive nature of the case caused the preparation to be elevated to the regular reviewer of casefiles, and that reviewer?s supervisor did not review their work. Effect: Lack of proper procedures and controls related to casefiles charged to the program could result in inappropriate or inaccurate cases being charged to the grant. Repeat Finding: No Recommendation: We recommend that the County ensure for casefile review that the cases are reviewed by a separate person that the determining worker. In cases of heightened sensitivity when the lead makes the determination, the case should be reviewed by their supervisor. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

2022-004 SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 - 2022 Award Period: October 1, 2021 through September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Recommendation: We recommend that the County ensure for casefile review that the cases are reviewed by a separate person that the determining worker. In cases of heightened sensitivity when the lead makes the determination, the case should be reviewed by their supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement the recommendation immediately. Name of the contact person responsible for corrective action plan: Diane Arnold, Sherburne County Auditor-Treasurer Planned completion date for corrective action plan: Already corrected

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 32807 2022-001
    Significant Deficiency
  • 32808 2022-002
    Material Weakness Repeat
  • 32809 2022-003
    Material Weakness
  • 32810 2022-001
    Significant Deficiency
  • 32811 2022-002
    Material Weakness Repeat
  • 32812 2022-003
    Material Weakness
  • 609248 2022-004
    Significant Deficiency
  • 609249 2022-001
    Significant Deficiency
  • 609250 2022-002
    Material Weakness Repeat
  • 609251 2022-003
    Material Weakness
  • 609252 2022-001
    Significant Deficiency
  • 609253 2022-002
    Material Weakness Repeat
  • 609254 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $2.43M
93.563 Child Support Enforcement $1.71M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $824,766
93.558 Temporary Assistance for Needy Families $548,899
93.658 Foster Care_title IV-E $503,554
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $429,194
93.667 Social Services Block Grant $324,682
20.205 Highway Planning and Construction $270,078
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $209,462
16.710 Public Safety Partnership and Community Policing Grants $170,984
16.575 Crime Victim Assistance $104,000
93.276 Drug-Free Communities Support Program Grants $101,339
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $95,025
93.994 Maternal and Child Health Services Block Grant to the States $68,949
93.556 Promoting Safe and Stable Families $66,515
93.575 Child Care and Development Block Grant $49,630
20.615 E-911 Grant Program $46,486
97.042 Emergency Management Performance Grants $44,732
90.404 2018 Hava Election Security Grants $40,524
93.069 Public Health Emergency Preparedness $40,503
93.268 Immunization Cooperative Agreements $29,396
93.917 Hiv Care Formula Grants $22,371
93.590 Community-Based Child Abuse Prevention Grants $15,937
93.669 Child Abuse and Neglect State Grants $13,476
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $12,350
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $11,958
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,054
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $7,338
10.575 Farm to School Grant Program $7,035
21.027 Covid 19 Coronavirus State and Local Fiscal Recovery Funds $6,000
97.012 Boating Safety Financial Assistance $5,500
93.767 Children's Health Insurance Program $4,592
20.600 State and Community Highway Safety $4,083
84.181 Special Education-Grants for Infants and Families $2,100
93.251 Early Hearing Detection and Intervention $1,800
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,437
93.566 Refugee and Entrant Assistance_state Administered Programs $1,269
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $75