FAC Explorer

Finding 609248 (2022-004)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-08-27
Audit: 29346
Organization: Sherburne County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: There was a significant deficiency in internal controls over compliance, specifically in casefile reviews.
  • Impacted Requirements: The County must ensure that casefiles are reviewed by someone other than the determining worker to maintain compliance with federal regulations.
  • Recommended Follow-Up: Implement a policy where casefile reviews are conducted by a separate individual, and in sensitive cases, have the supervisor review the determination.

Finding Text

2022-004 ? CONTROLS OVER SPECIAL PROVISIONS Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 222MN127Q7503 & 222MN101S2514 ? 2022 Award Period: October 1, 2021 through September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The County should have in place sufficient controls to ensure compliance with federal statutes and regulations for casefiles and eligibility. Condition: It was noted that there was one instance in the casefiles selected for testing where the determining worker also performed the casefile review. Questioned Costs: None Context: 1 of the 40 casefiles selected for testing was reviewed by the same individual who made the original determination. Cause: The sensitive nature of the case caused the preparation to be elevated to the regular reviewer of casefiles, and that reviewer?s supervisor did not review their work. Effect: Lack of proper procedures and controls related to casefiles charged to the program could result in inappropriate or inaccurate cases being charged to the grant. Repeat Finding: No Recommendation: We recommend that the County ensure for casefile review that the cases are reviewed by a separate person that the determining worker. In cases of heightened sensitivity when the lead makes the determination, the case should be reviewed by their supervisor. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 32806 2022-004
    Significant Deficiency
  • 32807 2022-001
    Significant Deficiency
  • 32808 2022-002
    Material Weakness Repeat
  • 32809 2022-003
    Material Weakness
  • 32810 2022-001
    Significant Deficiency
  • 32811 2022-002
    Material Weakness Repeat
  • 32812 2022-003
    Material Weakness
  • 609249 2022-001
    Significant Deficiency
  • 609250 2022-002
    Material Weakness Repeat
  • 609251 2022-003
    Material Weakness
  • 609252 2022-001
    Significant Deficiency
  • 609253 2022-002
    Material Weakness Repeat
  • 609254 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $2.43M
93.563 Child Support Enforcement $1.71M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $824,766
93.558 Temporary Assistance for Needy Families $548,899
93.658 Foster Care_title IV-E $503,554
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $429,194
93.667 Social Services Block Grant $324,682
20.205 Highway Planning and Construction $270,078
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $209,462
16.710 Public Safety Partnership and Community Policing Grants $170,984
16.575 Crime Victim Assistance $104,000
93.276 Drug-Free Communities Support Program Grants $101,339
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $95,025
93.994 Maternal and Child Health Services Block Grant to the States $68,949
93.556 Promoting Safe and Stable Families $66,515
93.575 Child Care and Development Block Grant $49,630
20.615 E-911 Grant Program $46,486
97.042 Emergency Management Performance Grants $44,732
90.404 2018 Hava Election Security Grants $40,524
93.069 Public Health Emergency Preparedness $40,503
93.268 Immunization Cooperative Agreements $29,396
93.917 Hiv Care Formula Grants $22,371
93.590 Community-Based Child Abuse Prevention Grants $15,937
93.669 Child Abuse and Neglect State Grants $13,476
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $12,350
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $11,958
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,054
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $7,338
10.575 Farm to School Grant Program $7,035
21.027 Covid 19 Coronavirus State and Local Fiscal Recovery Funds $6,000
97.012 Boating Safety Financial Assistance $5,500
93.767 Children's Health Insurance Program $4,592
20.600 State and Community Highway Safety $4,083
84.181 Special Education-Grants for Infants and Families $2,100
93.251 Early Hearing Detection and Intervention $1,800
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,437
93.566 Refugee and Entrant Assistance_state Administered Programs $1,269
93.315 Rare Disorders: Research, Surveillance, Health Promotion, and Education $75