Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Temporary Assistance for Needy Families (TANF)
Assistance Listing Number: 93.558
Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching
Community Health Board
Pass-Through Numbers: 2301MNTANF
Federal Award Identification Number and Year: 2301MNTANF, 2023
Compliance Requirement Affected: Eligibility
Award Period: Year Ended December 31, 2023
Type of Finding: Material Weakness in Internal Control Over Compliance
Criteria or Specific Requirement: Standard internal control procedures recommend internal reviews over case file eligibility determinations to ascertain case workers are complying with state and federal requirements.
Condition: There was no formal review documented over internal case files worked by program eligibility specialists.
Questioned Costs: None
Context: During our testing of case file reviews during 2023, it was noted that there were no documented case file reviews performed for the human services component of Temporary Assistance for Needy Families.
Cause: The Minnesota Department of Human Services is not requiring a review of case files and lack of management oversight.
Effect: Errors made in determining eligibility may not be discovered and benefits may be issued to clients who are not eligible.
Repeat Finding: Yes, 2022-008.
Recommendation: We recommend that the County review case files on a periodic basis throughout the year.
Views of Responsible Officials: There is no disagreement with the audit finding.