FAC Explorer

Finding 49795 (2022-005)

Material Weakness
Requirement
BEN
Questioned Costs
$1
Year
2022
Accepted
2023-05-01
Audit: 42414
Organization: County of Solano (CA)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The County failed to perform timely eligibility redeterminations and document required reviews, leading to potential noncompliance.
  • Impacted Requirements: Compliance with eligibility record-keeping and annual redetermination as mandated by the 2022 OMB Compliance Supplement.
  • Recommended Follow-Up: Strengthen policies and procedures for eligibility redeterminations and documentation, ensuring formal documentation is maintained.

Finding Text

Program: Temporary Assistance for Needy Families Assistance Listing No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Number and Year: 1946001347 A7, 2021/2022 Compliance Requirement: Allowable Costs, Eligibility and Special Tests and Provisions Type of Finding: Material Weakness in Internal Control over Compliance, Instances of Noncompliance Criteria: Per the 2022 OMB Compliance Supplement, agencies are required to maintain eligibility records including documents to support the agency?s eligibility determination and information about each individual and benefits paid to or on behalf of the individual. In addition, it is required that eligibility determinations and redeterminations, including obtaining any required documentation and verifications, are performed annually to determine if individuals are eligible in accordance with the compliance requirements of the program. Condition: As a result of our eligibility testing, we noted the following: ? Two (2) out of 60 cases tested were missing the annual redetermination for the reevaluation of their benefits and eligibility requirements. ? 31 out of 60 cases the evidence of the review of the Income Eligibility and Verification System (IEVS) report were not documented during the applicable or annual redetermination applicable to the fiscal year. Cause: The County?s policies and procedures did not ensure that 1) timely redeterminations are performed for all program recipients, and 2) IEVS reports are reviewed for all application/redeterminations. Effect: The lack of performance of timely eligibility redetermination and supporting documentation for eligibility determinations could result in ineligible individuals receiving benefits and increase the risk of noncompliance with the program Questioned Costs: We identified known questioned costs of $1,731. Context/Sampling: The condition noted above was found during our testing procedures over allowed costs, eligibility and special tests and provisions. A sample of 60 benefit payments out of a population 38,950 were selected for testing. This represented $42,512 of benefit payments out of $7,048,799. In two (2) out of 60 cases, we found that the County did not maintain evidence of its annual re-determination for the re-evaluation of their benefits and eligibility requirements. The individuals are still receiving benefits. In 31 out of 60 cases, we found that the review of the IEVS was not documented during the application or annual re-determination applicable to the fiscal year. However, we found that the related recipients/cases were eligible. Repeat Finding from Prior Year(s): No. Recommendation: We recommend that the County strengthen its current policies and procedures with regards to eligibility redeterminations, required documentation, and maintenance of participant file and ensure that such policies and procedures are formally documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.

Corrective Action Plan

Program: Temporary Assistance for Needy Families Program Assistance Listing No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021/2022 Compliance Requirement: Allowable Costs, Eligibility and Special Tests and Provisions Type of Finding: Material Weakness, Instances of Noncompliance Views of Responsible Officials: We concur with the finding. Corrective Action Plan: Finding Part 1: Two (2) out of 60 cases tested were missing the annual redetermination for the reevaluation of their benefits and eligibility requirements. Solano County has policies and procedures as well as systematic processes set up to ensure that redeterminations are processed annually. It is Solano County?s policy that the SAWS 2 Plus, Rights and Responsibilities and the Child Support Questionnaire and Notice and Agreements be processed which require workers to: ? Conduct a telephone interview with the recipient, print the forms, and document the County Use Section which requires worker?s signature and date. ? Mail the forms to the recipient for signature ? Upon return, review the SAWS 2 Plus and additional forms for completeness ? Initiate the required case action based upon information provided on the forms A redetermination of eligibility of the recipient shall be completed at least once every twelve (12) months. The annual CalWORKs Redetermination requires a face-to-face or telephone interview with the parent or person responsibility for the child or the person having responsibility for the care and control of the child. The Division Managers implemented a Quality Assurance Unit of lead workers to conduct 2-3 case reviews per month for all workers. Case reviews are a valuable tool in assessing case accuracy and recognizing quality casework. The case reviews are used to develop and strengthen worker and supervisory skills, provide structure for measuring results, identify, correct and prevent errors, and strengthen accountability to the programs and services we delivery as an agency. Specific corrective actions are outlined below to prevent these errors in the future: ? The CalWORKs Program Specialist will work with Hiring and Staff Development to strengthen the eligibility redetermination handbook with verbiage to emphasize the following: o The renewal be authorized only after required forms are received by the county and scanned into the document imaging system. o Ensure that redetermination dates are correct in the system at application and renewal. o Highlight these requirements when training this topic ? The CalWORKs Program Specialist will discuss the findings and redetermination requirements in the following ways: o Monthly Program Support Forum conducted with managers, supervisors, and lead workers o Issue a reminder memorandum to all staff o Written material will be published in the Monthly Program Support Newsletter to all staff Finding Part 2: In 31 out of 60 cases, we found that the review of the IEVS was not documented during the application or annual re-determination applicable to the fiscal year. However, we found that the related recipients/cases were eligible. It is Solano County?s policy to maintain program integrity. All CalWORKs (TANF) cases are required to be reviewed to assist with the eligibility determination using the Income and Eligibility Verification System (IEVS) at application and annual redetermination. ? IEVS is a computer cross match of State wage data, Unemployment Insurance Benefit data, wage data maintained by the Social Security Administration, and unearned income data maintained by the Internal Revenue Services and/or Franchise Tax Board. ? Staff is required to initiate the required case action and notices based on information received from the report, which includes generating adequate and timely notice. ? IEVS is system-generated at application. Effective February 2021, the CalWIN system auto-generates IEVS at least 15 days prior to the beginning of the redetermination due month. Specific corrective actions are outlined below to prevent these errors in the future: ? An ad-hoc report will be developed to generate monthly to help ensure the reports are reviewed and signed off by workers. A process will be put in place to ensure supervisors and lead workers follow up with the completion of these reports. ? The CalWORKs Program Specialist will work with Hiring and Staff Development to strengthen the eligibility handbook sections for Application, Annual Redetermination, and IEVS Interfaces. ? The CalWORKs Program Specialist will discuss the findings and IEVS requirements in the following ways: o Monthly Program Support Forum conducted with managers, supervisors, and lead workers o Issue a reminder memorandum to all staff o Written material will be published in the Monthly Program Support Newsletter to all staff Responsible Individual(s): Daniel Horel, Employment and Eligibility Services Manager Thomas West, Employment and Eligibility Services Manager Anticipated Completion Date: June 30, 2023

Categories

Questioned Costs Eligibility Special Tests & Provisions Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 49775 2022-003
    Material Weakness Repeat
  • 49776 2022-004
    Material Weakness Repeat
  • 49777 2022-003
    Material Weakness Repeat
  • 49778 2022-004
    Material Weakness Repeat
  • 49779 2022-011
    Material Weakness
  • 49780 2022-011
    Material Weakness
  • 49781 2022-011
    Material Weakness
  • 49782 2022-011
    Material Weakness
  • 49783 2022-011
    Material Weakness
  • 49784 2022-011
    Material Weakness
  • 49785 2022-011
    Material Weakness
  • 49786 2022-011
    Material Weakness
  • 49787 2022-009
    Material Weakness
  • 49788 2022-010
    Material Weakness
  • 49789 2022-009
    Material Weakness
  • 49790 2022-010
    Material Weakness
  • 49791 2022-009
    Material Weakness
  • 49792 2022-010
    Material Weakness
  • 49793 2022-009
    Material Weakness
  • 49794 2022-010
    Material Weakness
  • 49796 2022-005
    Material Weakness
  • 49797 2022-005
    Material Weakness
  • 49798 2022-006
    Significant Deficiency
  • 49799 2022-007
    Material Weakness
  • 49800 2022-008
    Material Weakness
  • 626217 2022-003
    Material Weakness Repeat
  • 626218 2022-004
    Material Weakness Repeat
  • 626219 2022-003
    Material Weakness Repeat
  • 626220 2022-004
    Material Weakness Repeat
  • 626221 2022-011
    Material Weakness
  • 626222 2022-011
    Material Weakness
  • 626223 2022-011
    Material Weakness
  • 626224 2022-011
    Material Weakness
  • 626225 2022-011
    Material Weakness
  • 626226 2022-011
    Material Weakness
  • 626227 2022-011
    Material Weakness
  • 626228 2022-011
    Material Weakness
  • 626229 2022-009
    Material Weakness
  • 626230 2022-010
    Material Weakness
  • 626231 2022-009
    Material Weakness
  • 626232 2022-010
    Material Weakness
  • 626233 2022-009
    Material Weakness
  • 626234 2022-010
    Material Weakness
  • 626235 2022-009
    Material Weakness
  • 626236 2022-010
    Material Weakness
  • 626237 2022-005
    Material Weakness
  • 626238 2022-005
    Material Weakness
  • 626239 2022-005
    Material Weakness
  • 626240 2022-006
    Significant Deficiency
  • 626241 2022-007
    Material Weakness
  • 626242 2022-008
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $19.52M
21.023 Covid-19 Emergency Rental Assistance Program $11.44M
93.563 Child Support Enforcement $8.72M
93.658 Foster Care_title IV-E $7.18M
93.659 Adoption Assistance $5.10M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $2.89M
93.268 Immunization Cooperative Agreements $2.84M
14.871 Section 8 Housing Choice Vouchers $2.72M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.63M
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.50M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.74M
17.278 Wia Dislocated Worker Formula Grants $1.03M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $921,220
17.258 Wia Adult Program $898,929
20.106 Airport Improvement Program $833,148
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $827,627
10.025 Plant and Animal Disease, Pest Control, and Animal Care $750,970
93.667 Social Services Block Grant $686,112
93.090 Guardianship Assistance $664,682
16.575 Crime Victim Assistance $609,400
16.738 Edward Byrne Memorial Justice Assistance Grant Program $492,601
93.045 Covid-19 Special Programs for the Aging_title Iii, Part C_nutrition Services $485,349
93.958 Block Grants for Community Mental Health Services $431,731
93.498 Covid-19 Provider Relief Fund $407,800
93.994 Maternal and Child Health Services Block Grant to the States $348,416
93.052 National Family Caregiver Support, Title Iii, Part E $319,069
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $300,644
93.069 Public Health Emergency Preparedness $290,538
93.556 Promoting Safe and Stable Families $287,193
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $259,416
93.053 Nutrition Services Incentive Program $258,124
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $257,410
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $242,561
20.616 National Priority Safety Programs $224,999
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $214,994
20.205 Highway Planning and Construction $198,778
93.889 National Bioterrorism Hospital Preparedness Program $188,888
93.917 Hiv Care Formula Grants $187,925
93.558 Temporary Assistance for Needy Families $186,959
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $181,400
16.606 State Criminal Alien Assistance Program $175,000
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $157,171
93.645 Stephanie Tubbs Jones Child Welfare Services Program $149,297
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $131,777
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $122,881
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $117,086
93.940 Hiv Prevention Activities_health Department Based $115,375
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $113,350
97.067 Homeland Security Grant Program $112,266
17.277 Workforce Investment Act (wia) National Emergency Grants $110,652
97.042 Emergency Management Performance Grants $107,500
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $82,897
59.037 Small Business Development Centers $76,382
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $68,778
93.150 Projects for Assistance in Transition From Homelessness (path) $65,432
14.879 Mainstream Vouchers $48,914
14.896 Family Self-Sufficiency Program $42,176
93.566 Refugee and Entrant Assistance_state Administered Programs $42,101
93.590 Community-Based Child Abuse Prevention Grants $33,596
20.106 Covid-19 Airport Improvement Program $32,000
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $31,297
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $29,825
93.044 Covid-19 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $29,520
16.U03 2022 Domestic Cannabis Eradication Suppression Program $21,913
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $21,556
17.259 Wia Youth Activities $21,176
16.U01 Safe Streets Violent Crimes Initiative $16,393
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $13,986
16.922 Equitable Sharing Program $8,662
16.U02 2021 Domestic Cannabis Eradication Suppression Program $8,627
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $8,555
93.603 Adoption Incentive Payments $5,252
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $4,003
93.042 Covid-19 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $3,423
10.555 National School Lunch Program $2,937