FAC Explorer

Finding 45585 (2022-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-29
Audit: 51705
Organization: Department of Human Services (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: 18 out of 60 daily reconciliations showed variances up to $9.6 million that were not investigated.
  • Impacted Requirements: Non-compliance with 7 CFR 274.4, which mandates daily reconciliations of SNAP transactions.
  • Recommended Follow-Up: Establish procedures to ensure timely resolution of variances and regular reviews of reconciliations.

Finding Text

Condition During our audit, we selected a non statistical sample of 60 daily reconciliations for testing and noted 18 instances where variances were not investigated and there was no evidence that a review of the daily reconciliations was performed. The Department?s daily reconciliations identified variances which ranged up to approximately $9.6 million. Criteria Pursuant to 7 CFR 274.4, the Department is required to perform daily reconciliations of all SNAP transactions between the State?s Benefit Account, the US Treasury Department, and all the EBT contractors. Effect Failure to resolve the reconciling items resulted in non-compliance with the requirement. Cause and View of Responsible Officials There was a lack of diligence in following the Department?s established policies and procedures to ensure compliance with the requirements. Recommendation We recommend that the Department develop procedures to ensure that identified variances are resolved and that the reconciliations are reviewed in a timely manner.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 45457 2022-015
    Material Weakness
  • 45458 2022-015
    Material Weakness
  • 45459 2022-008
    Material Weakness Repeat
  • 45460 2022-008
    Material Weakness Repeat
  • 45461 2022-009
    Material Weakness Repeat
  • 45524 2022-009
    Material Weakness Repeat
  • 45525 2022-004
    Material Weakness Repeat
  • 45526 2022-005
    Material Weakness Repeat
  • 45527 2022-010
    Material Weakness Repeat
  • 45528 2022-011
    Material Weakness Repeat
  • 45529 2022-012
    Material Weakness Repeat
  • 45530 2022-013
    Material Weakness Repeat
  • 45531 2022-014
    Significant Deficiency
  • 45532 2022-016
    Material Weakness
  • 45533 2022-010
    Material Weakness Repeat
  • 45534 2022-011
    Material Weakness Repeat
  • 45535 2022-012
    Material Weakness Repeat
  • 45573 2022-013
    Material Weakness Repeat
  • 45574 2022-014
    Significant Deficiency
  • 45575 2022-016
    Material Weakness
  • 45576 2022-002
    Material Weakness Repeat
  • 45577 2022-003
    Material Weakness Repeat
  • 45578 2022-002
    Material Weakness Repeat
  • 45579 2022-003
    Material Weakness Repeat
  • 45580 2022-002
    Material Weakness Repeat
  • 45581 2022-003
    Material Weakness Repeat
  • 45582 2022-006
    Material Weakness Repeat
  • 45583 2022-007
    Material Weakness Repeat
  • 45584 2022-017
    Significant Deficiency Repeat
  • 45586 2022-007
    Material Weakness Repeat
  • 45587 2022-017
    Significant Deficiency Repeat
  • 45588 2022-006
    Material Weakness Repeat
  • 45589 2022-007
    Material Weakness Repeat
  • 45590 2022-017
    Significant Deficiency Repeat
  • 621899 2022-015
    Material Weakness
  • 621900 2022-015
    Material Weakness
  • 621901 2022-008
    Material Weakness Repeat
  • 621902 2022-008
    Material Weakness Repeat
  • 621903 2022-009
    Material Weakness Repeat
  • 621966 2022-009
    Material Weakness Repeat
  • 621967 2022-004
    Material Weakness Repeat
  • 621968 2022-005
    Material Weakness Repeat
  • 621969 2022-010
    Material Weakness Repeat
  • 621970 2022-011
    Material Weakness Repeat
  • 621971 2022-012
    Material Weakness Repeat
  • 621972 2022-013
    Material Weakness Repeat
  • 621973 2022-014
    Significant Deficiency
  • 621974 2022-016
    Material Weakness
  • 621975 2022-010
    Material Weakness Repeat
  • 621976 2022-011
    Material Weakness Repeat
  • 621977 2022-012
    Material Weakness Repeat
  • 622015 2022-013
    Material Weakness Repeat
  • 622016 2022-014
    Significant Deficiency
  • 622017 2022-016
    Material Weakness
  • 622018 2022-002
    Material Weakness Repeat
  • 622019 2022-003
    Material Weakness Repeat
  • 622020 2022-002
    Material Weakness Repeat
  • 622021 2022-003
    Material Weakness Repeat
  • 622022 2022-002
    Material Weakness Repeat
  • 622023 2022-003
    Material Weakness Repeat
  • 622024 2022-006
    Material Weakness Repeat
  • 622025 2022-007
    Material Weakness Repeat
  • 622026 2022-017
    Significant Deficiency Repeat
  • 622027 2022-006
    Material Weakness Repeat
  • 622028 2022-007
    Material Weakness Repeat
  • 622029 2022-017
    Significant Deficiency Repeat
  • 622030 2022-006
    Material Weakness Repeat
  • 622031 2022-007
    Material Weakness Repeat
  • 622032 2022-017
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $2.00B
10.551 Supplemental Nutrition Assistance Program $985.58M
93.558 Temporary Assistance for Needy Families $53.33M
93.767 Children's Health Insurance Program $47.66M
10.542 Pandemic Ebt Food Benefits $35.77M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $26.06M
93.575 Child Care and Development Block Grant $24.44M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $15.96M
15.875 Economic, Social, and Political Development of the Territories $15.80M
93.659 Adoption Assistance $14.60M
93.658 Foster Care_title IV-E $12.89M
93.667 Social Services Block Grant $10.17M
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $9.23M
96.001 Social Security_disability Insurance $7.24M
93.568 Low-Income Home Energy Assistance $4.93M
93.090 Guardianship Assistance $3.89M
93.556 Promoting Safe and Stable Families $2.09M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.66M
10.649 Pandemic Ebt Administrative Costs $1.17M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $1.01M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $833,539
84.426 Randolph-Sheppard Financial Relief and Restoration Payments $498,584
14.231 Emergency Solutions Grant Program $479,326
93.464 Acl Assistive Technology $455,502
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $430,989
93.369 Acl Independent Living State Grants $403,424
94.011 Foster Grandparent Program $381,732
14.241 Housing Opportunities for Persons with Aids $303,703
93.599 Chafee Education and Training Vouchers Program (etv) $288,510
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $281,422
94.016 Senior Companion Program $222,793
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $199,692
10.535 Snap Fraud Framework Implementation Grant $180,000
93.669 Child Abuse and Neglect State Grants $164,367
84.177 Rehabilitation Services_independent Living Services for Older Individuals Who Are Blind $77,730
17.235 Senior Community Service Employment Program $70,569
93.643 Children's Justice Grants to States $68,971
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $49,893
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,531
16.588 Violence Against Women Formula Grants $16,150
10.545 Farmers? Market Supplemental Nutrition Assistance Program Support Grants $12,960
93.566 Refugee and Entrant Assistance_state Administered Programs $9,000
93.747 Elder Abuse Prevention Interventions Program $8,043