Finding Text
2022-005 Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 22MN101S2514, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 22MN101S2514 Compliance Requirement Affected: Allowable Costs and Allowable Activities Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The County is required to report allowable costs and allowable activities. Condition: Inconsistencies were noted between the random moment study listing and the related payroll report codes used for included employees. Questioned Costs: None. Context: For one of two quarters tested, three individuals in training were improperly reported in section A of the 2550 Income Maintenance report. Also, in two of two quarters tested, one individual had wages incorrectly coded to section E of the 2550 Income Maintenance report instead of section A, since they were eligible for random moment studies. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: Lack of oversight by management. Effect: Reimbursements from the Department of Human Services could be inaccurate if there are inconsistencies on how employee wages are reported between the random moment study listings and the 2550 Income Maintenance reports. Repeat Finding: No. Recommendation: We recommend the County ensures that all employees included on the random moment study listing are included on the proper line for reimbursement requests. Views of responsible officials: There is no disagreement with the audit finding.