FAC Explorer

Finding 403482 (2023-005)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-06-27
Audit: 310545
Organization: Crow Wing County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to maintain required documentation for supervisor reviews of disbursements and journal entries.
  • Impacted Requirements: This affects compliance with the Allowable Costs and Allowable Activities criteria for the Temporary Assistance for Needy Families program.
  • Recommended Follow-Up: Implement a process for supervisors to sign off on all disbursements and journal entries to ensure proper oversight.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2023 Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Public Health Pass-Through Numbers: 2301MNTANF Compliance Requirement Affected: Allowable Costs and Allowable Activities Award Period: Year Ended December 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: The County is required to keep documentation of reviews and approvals on file for all disbursements and journal entries to ensure proper monitoring and approval of expenditures coded to the grant. Condition: Not all general disbursements or journal entries tested had documentation of a review by a supervisor on file. Questioned Costs: Unknown. Context: For seven of forty disbursements tested, there was no documentation of a supervisor reviewing the grant expenditures. Cause: Lack of oversight by management. Effect: Ineligible costs could be reported. Repeat Finding: No. Recommendation: We recommend that the County has a supervisor sign off on all disbursements and journal entries to ensure proper review of expenditures. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility Material Weakness

Other Findings in this Audit

  • 403466 2023-010
    Significant Deficiency Repeat
  • 403467 2023-010
    Significant Deficiency Repeat
  • 403468 2023-010
    Significant Deficiency Repeat
  • 403469 2023-011
    Significant Deficiency Repeat
  • 403470 2023-011
    Significant Deficiency Repeat
  • 403471 2023-011
    Significant Deficiency Repeat
  • 403472 2023-003
    Material Weakness
  • 403473 2023-004
    Material Weakness
  • 403474 2023-007
    Significant Deficiency Repeat
  • 403475 2023-008
    Significant Deficiency
  • 403476 2023-009
    Significant Deficiency
  • 403477 2023-002
    Material Weakness
  • 403478 2023-005
    Material Weakness
  • 403479 2023-006
    Material Weakness
  • 403480 2023-012
    Significant Deficiency
  • 403481 2023-002
    Material Weakness
  • 403483 2023-006
    Material Weakness
  • 403484 2023-012
    Significant Deficiency
  • 979908 2023-010
    Significant Deficiency Repeat
  • 979909 2023-010
    Significant Deficiency Repeat
  • 979910 2023-010
    Significant Deficiency Repeat
  • 979911 2023-011
    Significant Deficiency Repeat
  • 979912 2023-011
    Significant Deficiency Repeat
  • 979913 2023-011
    Significant Deficiency Repeat
  • 979914 2023-003
    Material Weakness
  • 979915 2023-004
    Material Weakness
  • 979916 2023-007
    Significant Deficiency Repeat
  • 979917 2023-008
    Significant Deficiency
  • 979918 2023-009
    Significant Deficiency
  • 979919 2023-002
    Material Weakness
  • 979920 2023-005
    Material Weakness
  • 979921 2023-006
    Material Weakness
  • 979922 2023-012
    Significant Deficiency
  • 979923 2023-002
    Material Weakness
  • 979924 2023-005
    Material Weakness
  • 979925 2023-006
    Material Weakness
  • 979926 2023-012
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $5.00M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.44M
93.558 Temporary Assistance for Needy Families $685,770
93.658 Foster Care_title IV-E $629,784
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $370,638
93.667 Social Services Block Grant $346,724
93.563 Child Support Enforcement $259,199
21.032 Local Assistance and Tribal Consistency Fund $100,000
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $98,056
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $79,064
20.205 Highway Planning and Construction $70,152
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $67,783
16.575 Crime Victim Assistance $67,467
93.994 Maternal and Child Health Services Block Grant to the States $65,532
93.958 Block Grants for Community Mental Health Services $57,224
93.069 Public Health Emergency Preparedness $55,522
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $51,481
97.042 Emergency Management Performance Grants $46,118
93.575 Child Care and Development Block Grant $37,004
93.778 Medical Assistance Program $33,733
97.012 Boating Safety Financial Assistance $28,118
93.590 Community-Based Child Abuse Prevention Grants $25,081
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $16,830
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $12,633
93.959 Block Grants for Prevention and Treatment of Substance Abuse $11,936
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,956
93.556 Promoting Safe and Stable Families $4,387
93.767 Children's Health Insurance Program $3,216
93.747 Elder Abuse Prevention Interventions Program $2,855
93.566 Refugee and Entrant Assistance_state Administered Programs $2,680
16.710 Public Safety Partnership and Community Policing Grants $2,103
93.251 Early Hearing Detection and Intervention $1,250
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $225