FAC Explorer

Finding 540395 (2024-010)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-03-28
Audit: 350226
Organization: Department of Human Services (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: There are errors in eligibility determinations for TANF, including incorrect benefit calculations and missed interview deadlines.
  • Impacted Requirements: Compliance with the State Plan's mandate for annual eligibility reviews and timely interviews within 45 days.
  • Recommended Follow-Up: Collaborate with the Administration for Children and Families to identify necessary corrective actions.

Finding Text

Finding No. 2024 010: Eligibility (Material Weakness) Questioned cost: $ 1,787 Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 – Temporary Assistance for Needy Families (“TANF”) Award Number and Award Year: 1402HITAN3 2014 – 2023 1402HITANF 2014 – 2023 1601HITAN3 2016 – 2023 1601HITANF 2016 – 2023 1701HITANF 2017 – 2023 1701HITAN3 2017 – 2023 2201HITANF 2022 – 2023 2301HITANF 2023 – 2023 2401HITANF 2023 – 2024 Repeat Finding? Yes Condition We selected a non statistical sample of 60 participant files, representing approximately $35,500 of monthly benefit payments, out of a population of approximately 3,700 cases, representing approximately $40.1 million of benefit payments, for testing and noted exceptions in four case files as follows: • One case file where the benefit payment was incorrectly calculated. • Three case files where the interview process was not conducted within the forty-five (45) day timeframe required by the State Plan. A similar finding was reported in the prior year as Finding No. 2023 016. Criteria The State of Hawaii TANF State Plan states that a review of all eligibility requirements is required every 12 months for all TANF households. The State Plan also states that for the Department to make a decision regarding an applicant’s eligibility, an interview must be conducted with the applicant no later than forty-five (45) days after the application is received. Effect Failure to follow the established procedures in place over the eligibility determination process resulted in non-compliance with the requirement and questioned costs. Cause and View of Responsible Officials The Department has a history of backlogged cases, which does not allow them to work on current issues when they arise. Recommendation We recommend that the Department work with Administration for Children and Families to determine what remediation actions, if any, are required.

Corrective Action Plan

Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Corrective Action Taken or Planned: The Temporary Assistance for Needy Families (“TANF”) Program Office will continue to issue reminders to the eligibility staff, focusing on specific topics and common errors such as, but not limited to, incorrect calculations, policy applications, and determinations. The division has implemented a strategy to address the backlog which caused some TANF applications to be processed beyond the 45 day timeframe. The strategy includes dedicating a group of eligibility staff to the statewide call center where most applicants and recipients are requested to call to complete their eligibility interviews. Completion Date: December 31, 2025 Responding Official(s): Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator

Categories

Questioned Costs Eligibility Material Weakness

Other Findings in this Audit

  • 540389 2024-008
    Material Weakness Repeat
  • 540390 2024-008
    Material Weakness Repeat
  • 540391 2024-006
    Material Weakness Repeat
  • 540392 2024-006
    Material Weakness Repeat
  • 540393 2024-007
    Material Weakness Repeat
  • 540394 2024-007
    Material Weakness Repeat
  • 540396 2024-011
    Significant Deficiency Repeat
  • 540397 2024-012
    Significant Deficiency Repeat
  • 540398 2024-013
    Significant Deficiency Repeat
  • 540399 2024-013
    Significant Deficiency Repeat
  • 540400 2024-013
    Significant Deficiency Repeat
  • 540401 2024-014
    Significant Deficiency
  • 540402 2024-014
    Significant Deficiency
  • 540403 2024-014
    Significant Deficiency
  • 540404 2024-003
    Significant Deficiency Repeat
  • 540405 2024-003
    Significant Deficiency Repeat
  • 540406 2024-003
    Significant Deficiency Repeat
  • 540407 2024-004
    Material Weakness Repeat
  • 540408 2024-004
    Material Weakness Repeat
  • 540409 2024-004
    Material Weakness Repeat
  • 540410 2024-005
    Material Weakness Repeat
  • 540411 2024-005
    Material Weakness Repeat
  • 540412 2024-005
    Material Weakness Repeat
  • 540413 2024-009
    Significant Deficiency
  • 1116831 2024-008
    Material Weakness Repeat
  • 1116832 2024-008
    Material Weakness Repeat
  • 1116833 2024-006
    Material Weakness Repeat
  • 1116834 2024-006
    Material Weakness Repeat
  • 1116835 2024-007
    Material Weakness Repeat
  • 1116836 2024-007
    Material Weakness Repeat
  • 1116837 2024-010
    Material Weakness Repeat
  • 1116838 2024-011
    Significant Deficiency Repeat
  • 1116839 2024-012
    Significant Deficiency Repeat
  • 1116840 2024-013
    Significant Deficiency Repeat
  • 1116841 2024-013
    Significant Deficiency Repeat
  • 1116842 2024-013
    Significant Deficiency Repeat
  • 1116843 2024-014
    Significant Deficiency
  • 1116844 2024-014
    Significant Deficiency
  • 1116845 2024-014
    Significant Deficiency
  • 1116846 2024-003
    Significant Deficiency Repeat
  • 1116847 2024-003
    Significant Deficiency Repeat
  • 1116848 2024-003
    Significant Deficiency Repeat
  • 1116849 2024-004
    Material Weakness Repeat
  • 1116850 2024-004
    Material Weakness Repeat
  • 1116851 2024-004
    Material Weakness Repeat
  • 1116852 2024-005
    Material Weakness Repeat
  • 1116853 2024-005
    Material Weakness Repeat
  • 1116854 2024-005
    Material Weakness Repeat
  • 1116855 2024-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $2.37B
10.551 Supplemental Nutrition Assistance Program $745.53M
93.558 Temporary Assistance for Needy Families $82.28M
93.767 Children's Health Insurance Program $54.79M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $29.27M
93.575 Child Care and Development Block Grant $26.75M
21.027 Coronavirus State and Local Fiscal Recovery Funds $24.92M
93.658 Foster Care Title IV-E $15.63M
93.667 Social Services Block Grant $14.83M
93.659 Adoption Assistance $14.65M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $13.95M
10.542 Pandemic Ebt Food Benefits $13.09M
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $12.15M
93.568 Low-Income Home Energy Assistance $10.74M
96.001 Social Security Disability Insurance $7.11M
93.090 Guardianship Assistance $4.11M
10.649 Pandemic Ebt Administrative Costs $2.12M
93.556 Marylee Allen Promoting Safe and Stable Families Program $1.14M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $1.10M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $734,258
93.464 Acl Assistive Technology $485,000
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $384,682
93.369 Acl Independent Living State Grants $377,457
97.088 Disaster Assistance Projects $369,040
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $364,552
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $361,517
93.747 Elder Abuse Prevention Interventions Program $312,366
14.241 Housing Opportunities for Persons with Aids $298,340
93.669 Child Abuse and Neglect State Grants $282,703
93.645 Stephanie Tubbs Jones Child Welfare Services Program $276,140
14.231 Emergency Solutions Grant Program $242,657
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $235,809
93.603 Adoption and Legal Guardianship Incentive Payments Program $206,000
16.540 Juvenile Justice and Delinquency Prevention $155,408
93.599 Chafee Education and Training Vouchers Program (etv) $104,083
84.177 Rehabilitation Services Independent Living Services for Older Individuals Who Are Blind $97,509
93.643 Children's Justice Grants to States $91,803
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $80,551
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $37,222
10.537 Supplemental Nutrition Assistance Program (snap) Employment and Training (e&t) Data and Technical Assistance Grants $3,629