FAC Explorer

Finding 514226 (2023-002)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-12-13
Audit: 332424
Organization: County of Albany (NY)
Auditor: Bst & CO CPAS LLP

AI Summary

  • Core Issue: Missing documentation for benefit issuances, including budget approvals and application forms.
  • Impacted Requirements: Compliance with standardized forms and documentation for Temporary Assistance to Needy Families benefits.
  • Recommended Follow-Up: Enhance supervisory reviews to ensure all applicant files are complete and compliant.

Finding Text

Criteria or specific requirement (including statutory, regulatory, or other citation): Benefit issuances should be supported by standardized forms and documents, such as approved applications and payment authorizations, and budget calculation forms.Condition and context: Of the 40 Temporary Assistance to Needy Families benefits tested for 2023, the following exceptions were noted: • Three selections were missing the corresponding approved budget for the applicable period. • One selection was missing an application/recertification. • One selection was missing the LDSS-2970 (Services Authorization Form). • Two selections were missing corresponding case files.Cause: Consistency of application of established County policies and procedures principally due to staffing changes.Effect or potential effect: Without proper documentation to demonstrate the propriety of benefits issued, benefits may be issued to ineligible applicants or in amounts that are not appropriate.Questioned costs: None.Identification as a repeat finding, if applicable: A similar finding (2022-002) was reported in the prior year.Recommendation: Management should continue to monitor supervisory review procedures to ensure the completeness of applicant files.Views of responsible officials: As detailed within the Corrective Action Plan, management has agreed to the findings and recommendation noted above.

Corrective Action Plan

The County will continue to monitor supervisory and cross training processes.

Categories

Eligibility

Other Findings in this Audit

  • 514227 2023-002
    Significant Deficiency Repeat
  • 514228 2023-002
    Significant Deficiency Repeat
  • 514229 2023-002
    Significant Deficiency Repeat
  • 514230 2023-002
    Significant Deficiency Repeat
  • 514231 2023-001
    Significant Deficiency
  • 1090668 2023-002
    Significant Deficiency Repeat
  • 1090669 2023-002
    Significant Deficiency Repeat
  • 1090670 2023-002
    Significant Deficiency Repeat
  • 1090671 2023-002
    Significant Deficiency Repeat
  • 1090672 2023-002
    Significant Deficiency Repeat
  • 1090673 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $14.09M
93.667 Social Services Block Grant $9.77M
93.568 Low-Income Home Energy Assistance $9.12M
93.658 Foster Care Title IV-E $3.76M
93.659 Adoption Assistance $2.90M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.90M
93.778 Medical Assistance Program $2.43M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.97M
93.563 Child Support Services $1.50M
93.958 Block Grants for Community Mental Health Services $1.09M
14.218 Community Development Block Grants/entitlement Grants $948,513
16.575 Crime Victim Assistance $824,809
21.027 Coronavirus State and Local Fiscal Recovery Funds $755,565
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $687,648
93.645 Stephanie Tubbs Jones Child Welfare Services Program $662,740
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $630,677
16.922 Equitable Sharing Program $617,294
10.580 Snap Process and Technology Improvement Grant $612,988
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $566,164
10.561 Food Stamp Employment & Training Nutrition Assistance Program $388,702
20.205 Highway Planning and Construction $354,564
93.069 Public Health Emergency Preparedness $338,008
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $229,279
93.052 National Family Caregiver Support, Title Iii, Part E $205,887
93.268 Immunization Cooperative Agreements $194,724
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $174,849
97.042 Emergency Management Performance Grants $103,498
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $98,604
93.945 Assistance Programs for Chronic Disease Prevention and Control $72,165
93.767 Children's Health Insurance Program $70,106
90.404 Hava Election Security Grants $69,865
93.136 Injury Prevention and Control Research and State and Community Based Programs $66,456
97.067 Homeland Security Grant Program $65,809
93.994 Maternal and Child Health Services Block Grant to the States $62,802
93.747 Elder Abuse Prevention Interventions Program $60,315
93.090 Guardianship Assistance $60,164
16.588 Violence Against Women Formula Grants $50,000
93.558 Temporary Assistance for Needy Families $46,886
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $44,591
16.606 State Criminal Alien Assistance Program $37,375
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $33,870
93.071 Medicare Enrollment Assistance Program $24,603
20.616 National Priority Safety Programs $18,754
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,000
16.548 Delinquency Prevention Program $9,915
16.017 Sexual Assault Services Formula Program $9,664
66.605 Performance Partnership Grants $7,637
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7,000
66.032 State Indoor Radon Grants $4,527
14.231 Emergency Solutions Grant Program $4,401
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $915