FAC Explorer

Finding 477969 (2023-004)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-07-09
Audit: 314669
Organization: Washington County, Minnesota (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks sufficient internal casefile reviews for eligibility grant requirements.
  • Impacted Requirements: Internal control over compliance with eligibility criteria is not being met.
  • Recommended Follow-Up: Increase the number of internal casefile reviews to ensure compliance.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2301MNTANF Federal Award Identification Number and Year: 2301MNTANF, 2023 Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matter Criteria or Specific Requirement: There is a control requirement for eligibility grant requirements. Condition: During our testing, it was determined that the County did not do a sufficient amount of internal casefile reviews. Questioned Costs: None. Cause: The supervisors were more focused on getting the cases updated with coming out of the public health emergency and training, then doing internal casefile reviews. Repeat Finding: No Recommendation: We recommend the County do more internal casefile reviews for the amount of cases that they have. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the audit finding.

Corrective Action Plan

Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Health and Human Services Pass-Through Numbers: 2001MNTANF Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: It is recommended the County implement procedures to ensure more internal casefile reviews for the amount of cases that they have. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is going to plan to do training to ensure they do an appropriate amount of casefile reviews based on the amount of cases that they have. Name of the contact person responsible for corrective action plan: Cat Piepho, Director Accounting and Finance Planned completion date for corrective action plan: December 31, 2024.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 477967 2023-002
    Significant Deficiency
  • 477968 2023-003
    Significant Deficiency
  • 1054409 2023-002
    Significant Deficiency
  • 1054410 2023-003
    Significant Deficiency
  • 1054411 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $7.37M
93.778 Medical Assistance Program $6.35M
93.563 Child Support Enforcement $3.22M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.47M
93.558 Temporary Assistance for Needy Families $1.38M
16.738 Edward Byrne Memorial Justice Assistance Grant Program $915,844
93.667 Social Services Block Grant $821,084
20.205 Highway Planning and Construction $783,496
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $731,974
93.658 Foster Care_title IV-E $705,340
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $631,718
17.278 Wia Dislocated Worker Formula Grants $278,808
17.259 Wia Youth Activities $261,805
93.575 Child Care and Development Block Grant $254,106
93.069 Public Health Emergency Preparedness $206,739
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $185,493
17.258 Wia Adult Program $176,291
93.994 Maternal and Child Health Services Block Grant to the States $157,265
16.575 Crime Victim Assistance $140,000
97.012 Boating Safety Financial Assistance $138,442
95.001 High Intensity Drug Trafficking Areas Program $137,533
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $136,580
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $124,858
97.067 Homeland Security Grant Program $119,623
97.042 Emergency Management Performance Grants $119,578
93.268 Immunization Cooperative Agreements $118,671
93.788 Opioid Str $97,757
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $84,760
20.600 State and Community Highway Safety $82,345
93.150 Projects for Assistance in Transition From Homelessness (path) $81,064
14.218 Community Development Block Grants/entitlement Grants $73,046
21.023 Emergency Rental Assistance Program $71,115
20.616 National Priority Safety Programs $69,560
16.922 Equitable Sharing Program $66,879
21.032 Local Assistance and Tribal Consistency Fund $50,000
93.590 Community-Based Child Abuse Prevention Grants $36,499
16.606 State Criminal Alien Assistance Program $30,334
93.645 Stephanie Tubbs Jones Child Welfare Services Program $27,040
93.959 Block Grants for Prevention and Treatment of Substance Abuse $26,072
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $22,955
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $19,074
93.747 Elder Abuse Prevention Interventions Program $10,589
93.556 Promoting Safe and Stable Families $9,625
90.404 2018 Hava Election Security Grants $4,287
16.710 Public Safety Partnership and Community Policing Grants $4,065
45.310 Grants to States $3,474
93.566 Refugee and Entrant Assistance_state Administered Programs $3,039
93.251 Early Hearing Detection and Intervention $2,625
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,328
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $225