Finding 520838 (2024-007)

Significant Deficiency
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2025-01-30

AI Summary

  • Core Issue: Employees submitted mileage reimbursement requests using incorrect rates, leading to both underpayments and overpayments.
  • Impacted Requirements: Compliance with 2 CFR 200 requires proper internal controls for mileage reimbursement rates.
  • Recommended Follow-Up: Implement stronger internal controls to ensure adherence to approved mileage rates as per County policy.

Finding Text

NON-MATERIAL NON-COMPLIANCE SIGNIFICANT DEFICIENCY Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure proper use of approved mileage rates in compliance with applicable laws and regulations. The County requires DSS employees to use the correct approved mileage reimbursement rates when submitting requests for reimbursement. Condition: Upon inspection of reimbursement request forms, employees did not use the correct approved rate for mileage reimbursement. Out of 40 mileage reimbursements tested, we noted 3 reimbursements that occurred in 2024 that were reimbursed at the prior year rate $0.655 instead of $0.67 which resulted in an underpayment of $10.17; and one reimbursement that occurred in 2023 that was reimbursed at the next years’ rate $0.67 instead of $0.655 which resulted in an overpayment of $2.37. Context: While performing testing of internal control over compliance related to the Division of Social Services, we noted the above condition. Effect: Incorrect mileage reimbursement amounts could be distributed to employees. Cause: Lack of proper internal controls over mileage reimbursement requests. Questioned Costs: In accordance with 2CFR 200, auditors are required to report known questioned costs when likely questioned costs are greater than $25,000. Likely questioned costs do not exceed $25,000. Recommendation: The County should implement internal controls to ensure that mileage is reimbursed at the appropriate rates, per County policy. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.

Categories

Questioned Costs Cash Management Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 520818 2024-002
    Material Weakness Repeat
  • 520819 2024-003
    Material Weakness Repeat
  • 520820 2024-003
    Material Weakness Repeat
  • 520821 2024-003
    Material Weakness Repeat
  • 520822 2024-004
    Material Weakness
  • 520823 2024-005
    Material Weakness
  • 520824 2024-005
    Material Weakness
  • 520825 2024-005
    Material Weakness
  • 520826 2024-006
    Material Weakness
  • 520827 2024-006
    Material Weakness
  • 520828 2024-006
    Material Weakness
  • 520829 2024-006
    Material Weakness
  • 520830 2024-006
    Material Weakness
  • 520831 2024-006
    Material Weakness
  • 520832 2024-006
    Material Weakness
  • 520833 2024-006
    Material Weakness
  • 520834 2024-007
    Significant Deficiency
  • 520835 2024-007
    Significant Deficiency
  • 520836 2024-007
    Significant Deficiency
  • 520837 2024-007
    Significant Deficiency
  • 520839 2024-007
    Significant Deficiency
  • 520840 2024-007
    Significant Deficiency
  • 520841 2024-007
    Significant Deficiency
  • 1097260 2024-002
    Material Weakness Repeat
  • 1097261 2024-003
    Material Weakness Repeat
  • 1097262 2024-003
    Material Weakness Repeat
  • 1097263 2024-003
    Material Weakness Repeat
  • 1097264 2024-004
    Material Weakness
  • 1097265 2024-005
    Material Weakness
  • 1097266 2024-005
    Material Weakness
  • 1097267 2024-005
    Material Weakness
  • 1097268 2024-006
    Material Weakness
  • 1097269 2024-006
    Material Weakness
  • 1097270 2024-006
    Material Weakness
  • 1097271 2024-006
    Material Weakness
  • 1097272 2024-006
    Material Weakness
  • 1097273 2024-006
    Material Weakness
  • 1097274 2024-006
    Material Weakness
  • 1097275 2024-006
    Material Weakness
  • 1097276 2024-007
    Significant Deficiency
  • 1097277 2024-007
    Significant Deficiency
  • 1097278 2024-007
    Significant Deficiency
  • 1097279 2024-007
    Significant Deficiency
  • 1097280 2024-007
    Significant Deficiency
  • 1097281 2024-007
    Significant Deficiency
  • 1097282 2024-007
    Significant Deficiency
  • 1097283 2024-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $3.75M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.86M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $923,145
93.667 Social Services Block Grant $502,449
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $456,863
93.658 Foster Care Title IV-E $447,936
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $300,083
93.767 Children's Health Insurance Program $272,207
16.575 Crime Victim Assistance $217,053
16.606 State Criminal Alien Assistance Program $197,020
16.922 Equitable Sharing Program $192,740
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $183,645
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $170,292
93.568 Low-Income Home Energy Assistance $154,737
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $140,562
93.568 Covid-19 Low-Income Home Energy Assistance $125,220
93.217 Family Planning Services $115,618
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $112,687
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $98,000
93.053 Nutrition Services Incentive Program $77,172
93.052 National Family Caregiver Support, Title Iii, Part E $55,961
93.044 Covid-19 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $51,459
93.994 Maternal and Child Health Services Block Grant to the States $49,487
93.268 Immunization Cooperative Agreements $46,150
93.069 Public Health Emergency Preparedness $38,774
93.110 Maternal and Child Health Federal Consolidated Programs $35,947
97.042 Emergency Management Performance Grants $35,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $34,798
93.991 Preventive Health and Health Services Block Grant $30,431
97.137 State and Local Cybersecurity Grant Program Tribal Cybersecurity Grant Program $24,837
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $21,808
93.659 Adoption Assistance $21,276
21.016 Equitable Sharing $20,394
93.558 Temporary Assistance for Needy Families $17,146
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $13,288
93.556 Marylee Allen Promoting Safe and Stable Families Program $11,795
14.218 Community Development Block Grants/entitlement Grants $10,528
93.268 Covid-19 Immunization Cooperative Agreements $10,000
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $7,416
93.645 Stephanie Tubbs Jones Child Welfare Services Program $6,835
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $5,107
93.103 Food and Drug Administration Research $4,501
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,693
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $100
93.563 Child Support Services $13