Finding 612929 (2022-006)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-07-06
Audit: 31011
Organization: Crow Wing County (MN)

AI Summary

  • Core Issue: Income data in the MAXIS system does not match the County's supporting documentation.
  • Impacted Requirements: Compliance with the requirement to accurately input income documentation for SNAP benefits.
  • Recommended Follow-Up: Implement a review process for income verification in all eligible case files.

Finding Text

2022-006 Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for Supplemental Nutrition Assistance Program (SNAP Cluster) Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 22MN101S2514, 2022 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 22MN101S2514 Compliance Requirement Affected: Special Provisions Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: The County is required to properly input income documentation in the state MAXIS system. Condition: Income information entered into the state MAXIS system did not match the support documentation retained by the County to support the amount. Questioned Costs: None. Context: For one of sixty casefiles tested, it was noted that income information entered into the state MAXIS system did not match the support documentation retained by the County to support the amount. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: Lack of oversight by management. Effect: Benefits could be provided to ineligible clients. Repeat Finding: No. Recommendation: We recommend that income verification be reviewed for each eligible case files. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Internal Control / Segregation of Duties Eligibility Significant Deficiency Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 36485 2022-004
    Material Weakness
  • 36486 2022-005
    Significant Deficiency
  • 36487 2022-006
    Significant Deficiency
  • 36488 2022-004
    Material Weakness
  • 36489 2022-005
    Significant Deficiency
  • 36490 2022-006
    Significant Deficiency
  • 36491 2022-004
    Material Weakness
  • 36492 2022-005
    Significant Deficiency
  • 36493 2022-006
    Significant Deficiency
  • 36494 2022-002
    Material Weakness
  • 36495 2022-003
    Material Weakness
  • 36496 2022-007
    Significant Deficiency
  • 36497 2022-002
    Material Weakness
  • 36498 2022-003
    Material Weakness
  • 36499 2022-007
    Significant Deficiency
  • 612927 2022-004
    Material Weakness
  • 612928 2022-005
    Significant Deficiency
  • 612930 2022-004
    Material Weakness
  • 612931 2022-005
    Significant Deficiency
  • 612932 2022-006
    Significant Deficiency
  • 612933 2022-004
    Material Weakness
  • 612934 2022-005
    Significant Deficiency
  • 612935 2022-006
    Significant Deficiency
  • 612936 2022-002
    Material Weakness
  • 612937 2022-003
    Material Weakness
  • 612938 2022-007
    Significant Deficiency
  • 612939 2022-002
    Material Weakness
  • 612940 2022-003
    Material Weakness
  • 612941 2022-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.13M
93.558 Temporary Assistance for Needy Families $629,786
93.658 Foster Care_title IV-E $550,411
93.667 Social Services Block Grant $328,214
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $311,196
93.563 Child Support Enforcement $264,169
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $213,585
97.067 Homeland Security Grant Program $204,753
16.575 Crime Victim Assistance $86,376
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $79,200
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $75,767
97.042 Emergency Management Performance Grants $60,947
93.994 Maternal and Child Health Services Block Grant to the States $48,911
93.778 Medical Assistance Program $44,352
93.069 Public Health Emergency Preparedness $41,824
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $41,660
93.575 Child Care and Development Block Grant $35,811
93.590 Community-Based Child Abuse Prevention Grants $28,114
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $27,059
97.012 Boating Safety Financial Assistance $17,000
16.607 Bulletproof Vest Partnership Program $11,194
93.669 Child Abuse and Neglect State Grants $9,981
93.556 Promoting Safe and Stable Families $5,853
93.645 Stephanie Tubbs Jones Child Welfare Services Program $5,329
93.767 Children's Health Insurance Program $4,537
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,186
21.027 Coronavirus State and Local Fiscal Recovery Funds $2,500
93.566 Refugee and Entrant Assistance_state Administered Programs $1,383
93.251 Early Hearing Detection and Intervention $825
15.662 Great Lakes Restoration $500
93.268 Immunization Cooperative Agreements $341