FAC Explorer

Finding 42223 (2022-003)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-08-07
Audit: 46352
Organization: City and County of Broomfield (CO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: Broomfield lacks a formal process for reviewing eligibility determinations for the Temporary Assistance for Needy Families and Medicaid programs.
  • Impacted Requirements: Internal controls over eligibility determinations are insufficient, risking undetected errors in beneficiary eligibility.
  • Recommended Follow-Up: Establish a documented internal control process for reviewing eligibility determinations to ensure compliance and accuracy.

Finding Text

Finding 2022-003 Eligibility Material Weakness, Internal Control Over Compliance, Eligibility and Special Tests ALN 93.558: Temporary Assistance for Needy Families, 93.778: Medicaid Cluster Criteria Or Specific Requirement: The Temporary Assistance for Needy Families program provides time-limited assistance to eligible needy families with children. The Medicaid program provides medical assistance to individuals whose incomes and resources are insufficient to meet the costs of necessary medical services. Beneficiary eligibility for both programs is generally based on financial and non-financial criteria. Broomfield is responsible for determining eligibility and establishing controls over the determination of eligible individuals. Condition: Internal controls over the eligibility determinations are the responsibility of management. Broomfield did not have a formal process in place for reviews of eligibility determinations. Cause: The related review of eligibility determinations was not documented for all periods during 2022. Effect: Without sufficient documentation and monitoring controls, Broomfield may not timely detect an error in eligibility determinations. Identification As A Repeat Finding: N/A Recommendation: We recommend that Broomfield establish and follow a documented internal control process over review of eligibility determinations. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.

Categories

Subrecipient Monitoring Eligibility Material Weakness Reporting Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 42222 2022-003
    Material Weakness
  • 42224 2022-002
    Material Weakness Repeat
  • 42225 2022-002
    Material Weakness Repeat
  • 42226 2022-002
    Material Weakness Repeat
  • 42227 2022-002
    Material Weakness Repeat
  • 42228 2022-002
    Material Weakness Repeat
  • 618664 2022-003
    Material Weakness
  • 618665 2022-003
    Material Weakness
  • 618666 2022-002
    Material Weakness Repeat
  • 618667 2022-002
    Material Weakness Repeat
  • 618668 2022-002
    Material Weakness Repeat
  • 618669 2022-002
    Material Weakness Repeat
  • 618670 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.20M
93.778 Medical Assistance Program $770,971
93.558 Temporary Assistance for Needy Families $728,973
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $710,692
93.658 Foster Care_title IV-E $593,295
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $523,808
93.563 Child Support Enforcement $455,397
14.218 Community Development Block Grants/entitlement Grants $372,238
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $367,005
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $367,005
10.557 Women, Infants and Children Non-Cash Award $342,321
93.575 Child Care and Development Block Grant $315,694
93.568 Low-Income Home Energy Assistance $281,798
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $219,981
93.667 Social Services Block Grant $209,415
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $144,659
17.277 Workforce Investment Act (wia) National Emergency Grants $143,505
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $132,736
93.069 Public Health Emergency Preparedness $126,728
93.659 Adoption Assistance $104,813
17.258 Wia Adult Program $101,734
93.052 National Family Caregiver Support, Title Iii, Part E $89,364
17.207 Employment Service/wagner-Peyser Funded Activities $87,762
93.268 Immunization Cooperative Agreements $86,718
93.569 Community Services Block Grant $86,573
17.278 Wia Dislocated Worker Formula Grants $69,312
97.042 Emergency Management Performance Grants $69,066
17.259 Wia Youth Activities $65,288
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $47,158
93.217 Family Planning_services $40,805
93.994 Maternal and Child Health Services Block Grant to the States $34,958
15.437 Minerals Leasing Act $23,707
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $18,484
16.607 Bulletproof Vest Partnership Program $15,200
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,290
93.645 Stephanie Tubbs Jones Child Welfare Services Program $12,897
16.543 Missing Children's Assistance $12,538
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $11,093
14.239 Home Investment Partnerships Program $10,157
16.575 Crime Victim Assistance $7,876
93.090 Guardianship Assistance $6,019
93.317 Emerging Infections Programs $3,440
10.551 Supplemental Nutrition Assistance Program $2,815
93.556 Promoting Safe and Stable Families $2,429
21.019 Coronavirus Relief Fund $-191