FAC Explorer

Finding 485421 (2023-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-08-29
Audit: 318160
Organization: County of Butler (PA)
Auditor: Maher Duessel CPAS

AI Summary

  • Core Issue: The County lacks an independent review process for eligibility determinations, risking improper payments.
  • Impacted Requirements: Federal compliance mandates that all documentation must be verified for Foster Care and Adoption Assistance programs.
  • Recommended Follow-Up: Implement a procedure for independent reviews of eligibility files to ensure proper documentation and compliance.

Finding Text

Finding 2023-002 - Internal Control over Eligibility Federal Agency: Department of Health and Human Services Pass-through Agency: Pennsylvania Department of Human Services Programs: Foster Care Title IV-E – ALN #93.658 and Adoption Assistance Title IV-E – ALN #93.659 Condition: The County’s procedures for determining eligibility does not include an independent review of the files to ensure all required documentation is included and that the determination was performed properly. Criteria: In accordance with the federal compliance requirements for Foster Care – Title IV-E and Adoption Assistance – Title IV-E, benefits may be paid on behalf of a child only if certain requirements are met. Accordingly, funds may be expended for maintenance payments on behalf of eligible children. Cause: The County’s process for determining eligibility did not include an independent review of the eligibility files by someone other than the person performing the determination to ensure that the determination was done properly and all required documentation was maintained in the files to support eligibility. Effect: The deficiency in internal control over eligibility could result in unallowed payments. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the County implement procedures to include an independent review of eligibility files by someone other than the person performing the determination to ensure that the determination was done properly and all required documentation was maintained in the files to support eligibility. Such documentation could include the readoption of the previously performed procedure which included the completion and sign off of a checklist of the reviewed documents. Questioned Costs: None Views of Responsible Official and Planned Corrective Action: Management agrees with the finding. See separate Corrective Action Plan.

Corrective Action Plan

Corrective Action Plan - Finding 2023-002 Internal Control over Eligibility Department of Health and Human Services Foster Care Title IV-E - ALN #93.658 and Adoption Assistance Title IV-E - ALN #93.659. The County has reimplemented the previously performed procedure of completion and a sign off of a checklist of the documents reviewed in the Tile IV-E eligibility file. This review will be performed by an independent employee. This will typically be the TANF eligibility employee. A check mark will be placed on the check list beside each document that is reviewed and will include the initials of the employee completing the review. Any questions or concerns will be directed back to the original employee that performed the initial verification. Anticipated Completion Date: August 9, 2024. Person Responsible for Corrective Action: William Kepple Financial Operations Officer Human Services Department County of Butler PO Box 1208 Butler, PA 16003-1208. 724-284-5120. wkepple@co.butler.pa.us

Categories

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 485422 2023-002
    Significant Deficiency
  • 485423 2023-002
    Significant Deficiency
  • 485424 2023-002
    Significant Deficiency
  • 485425 2023-001
    Material Weakness Repeat
  • 485426 2023-001
    Material Weakness Repeat
  • 1061863 2023-002
    Significant Deficiency
  • 1061864 2023-002
    Significant Deficiency
  • 1061865 2023-002
    Significant Deficiency
  • 1061866 2023-002
    Significant Deficiency
  • 1061867 2023-001
    Material Weakness Repeat
  • 1061868 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Covid-19 Emergency Rental Assistance Program $6.87M
93.659 Adoption Assistance $1.49M
93.658 Foster Care_title IV-E $1.26M
14.228 Covid-19 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $1.18M
93.788 Opioid Str $773,626
20.205 Highway Planning and Construction $553,522
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $451,287
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $322,935
14.239 Home Investment Partnerships Program $317,737
93.558 Temporary Assistance for Needy Families $309,260
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $293,298
14.231 Covid-19 Emergency Solutions Grants Program $283,984
93.959 Block Grants for Prevention and Treatment of Substance Abuse $280,538
93.958 Block Grants for Community Mental Health Services $271,203
93.563 Child Support Enforcement $262,396
10.569 Emergency Food Assistance Program (food Commodities) $217,998
97.042 Emergency Management Performance Grants $201,502
14.267 Continuum of Care Program $185,741
93.659 Covid-19 Adoption Assistance $163,331
84.181 Special Education-Grants for Infants and Families $162,717
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $122,144
93.090 Guardianship Assistance $106,263
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $106,146
93.667 Social Services Block Grant $94,092
93.150 Projects for Assistance in Transition From Homelessness (path) $81,903
16.588 Violence Against Women Formula Grants $78,125
93.052 National Family Caregiver Support, Title Iii, Part E $76,590
93.053 Nutrition Services Incentive Program $68,468
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $57,688
93.959 Covid-19 Block Grants for Prevention and Treatment of Substance Abuse $51,723
93.778 Covid-19 Medical Assistance Program $50,481
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $50,043
20.600 State and Community Highway Safety $48,536
93.778 Medical Assistance Program $46,163
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $31,316
93.645 Stephanie Tubbs Jones Child Welfare Services Program $31,194
20.616 National Priority Safety Programs $25,914
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $16,126
93.556 Marylee Allen Promoting Safe and Stable Families Programs $13,504
93.071 Medicare Enrollment Assistance Program $13,380
93.090 Covid-19 Guardianship Assistance $11,487
93.658 Covid-19 Foster Care_title IV-E $7,706
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $7,487
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $6,874
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $5,825
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $4,595
93.324 State Health Insurance Assistance Program $4,186
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,421
97.067 Homeland Security Grant Program $2,978
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,765
10.568 Emergency Food Assistance Program (administrative Costs) $96