Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Temporary Assistance for Needy Families
Assistance Listing Number: 93.558
Federal Award Identification Number and Year: 2401MNTANF, 2024
Pass-Through Agency: Minnesota Department of Human Services and Minnesota Department of Public Health
Pass-Through Numbers: 2401MNTANF
Compliance Requirement Affected: Allowable Costs and Allowable Activities
Award Period: Year Ended December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or Specific Requirement: The County is required to only report employees included on the Random Moment Study (RMS) on the RMS line of the 2550 Income Maintenance report.
Condition: There was one employee who was not on the Random Moment Study listing but whose wages were included on the RMS line of the 2550 Income Maintenance report.
Questioned Costs: Unknown.
Context: For one of two quarters tested, there was one instance of an inaccurate payroll expense reporting.
Cause: Lack of oversight by management.
Effect: Ineligible costs could be reported.
Repeat Finding: No.
Recommendation: We recommend that the County has a supervisor review all wages coded to ensure they are reported on the proper line of the 2550 Income Maintenance Report.
Views of responsible officials: There is no disagreement with the audit finding.