Finding 7175 (2021-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2021
Accepted
2024-01-03

AI Summary

  • Core Issue: Incomplete participant files hindered eligibility evaluations, violating federal and state requirements.
  • Impacted Requirements: Missing documentation includes key forms like the Period of Participation Form and Benefit Determination Worksheet, essential for verifying eligibility.
  • Recommended Follow-Up: Ensure adherence to internal controls, improve documentation practices, and clearly communicate eligibility verification procedures to staff.

Finding Text

Criteria: Each state shall participate in the Income Eligibility and Verification System (IEVS) required by Section 1137 of the Social Security Act as amended. Under the state plan the state is required to coordinate data exchanges with other federally assisted benefit programs, request and use income and benefit information when making eligibility determinations and adhere to standardized formats and procedures in exchanging information with other programs and agencies. The Department's Local Office Procedure Manual (the "Manual"), establishes the following procedures for the exchange of information of persons receiving Social Security Benefits (BENDEX): (a) The BENDEX list is issued monthly to the Director of each Region. (b) The Regional Director sends it to the corresponding local office. (c) The list is assigned and delivered to the technicians to crosscheck the information of the list with the participants' file. (d) The technicians will make a note on the Daily Contact Form (ADSEF-106G) including the finding, date of crosscheck, and name. In the BENDEX list the technicians must write their initials and the date on which the evaluation was made. Condition: We noted several files for participants of the referenced federal award were not complete to evaluate properly and conclude participant/beneficiary was eligible, as required by the Department procedures and federal law. As a result, we could not conclude participants reviewed were eligible to receive benefits as required by the federal award. Perspective - We selected a sample of 15 participant files as part of compliance testing regarding eligibility, auditors noted several cases in which the following documentation was not present in participants' files as follows: • (4) Period of Participation Form. (Cat. C) • (3) Verification of eligible age of all minors within familiar unit. (Cat. C) • (1) Child Support Agreement for non-custodial parents. (Cat. C) • (2) Verification of Valid ID. (Cat. A & D) • (2) Medical Cert cation From Specialist Form (TANF-34). (Cat. D) • (7) Benefit Determination Worksheet for audited period. (All Cat.) • (1) Participant file was not available for our review. The Participation Verification Form is a form completed by TSAF when reevaluating a case to ascertain that a participant has not exceeded the 60-month period established by the program for category C participants. The Child Support Cooperation Agreement for non-custodial parents is an eligibility requirement for all Category C participants as evidence of custodial parent's cooperation with the ASUME administration in identifying the minor's father and establishing an alimony. The Valid Identification is an eligibility control established in the program's state plan to prove the existence of participants. The Medical Certification From Specialist Form (TANF-34) is an eligibility requirement that must be provided by applicants under category D to certify that they are incapable of compliance with work, study, or training requirements due to their mental or physical health. The Benefit Determination Worksheet is a form completed on an annual basis for the determination and communication of the amount of benefits a participant is eligible to receive during an established period. Effect: The Department may be qualifying participants that do not meet the eligibility requirements established by federal regulations. This may ultimately result in sanctions, reduced funding, having to return monies to the federal agency, or cancellation of grants. Cause: The Department is not adhering to the established internal control procedures and not adequately documenting its evaluation and conclusion over the eligibility of participants. Recommendation: The Department must adhere to its existing internal control procedures to properly document eligibility verification procedures performed and to ensure compliance with federal regulations and the State Plan. All documents established by the Department to evaluate and conclude participants are eligible, need to be obtained and evidenced in the participant's file. The Department should also properly communicate eligibility verification procedures to employees and provide a clear outline as to the tasks, responsibilities, and supervision and approval tasks for each employee within the eligibility verification process. In case, any document established for verification of eligibility is temporarily waived due to specific reasons (natural disasters, pandemic, etc.) the Department should formally communicate the provisions of the temporary waiver, obtain approval from the federal awarding agency, and formal communication should be included in the participant's fi le. Questioned Costs: Could not be determined. Management's Response: Refer to Grantee's Corrective Action Plan

Corrective Action Plan

Training was implemented to ensure the technicians submit the correct information. ADSEF management, is sending monthly memorandums regarding to changes, new updates on system. ADSEF will reinforce correct data entry codes, ADSEF Digital will enssure process is done accurately.

Categories

Eligibility Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 7168 2021-001
    Material Weakness Repeat
  • 7169 2021-002
    Material Weakness Repeat
  • 7170 2021-006
    Significant Deficiency Repeat
  • 7171 2021-001
    Material Weakness Repeat
  • 7172 2021-006
    Significant Deficiency Repeat
  • 7173 2021-003
    Material Weakness Repeat
  • 7174 2021-004
    Material Weakness
  • 583610 2021-001
    Material Weakness Repeat
  • 583611 2021-002
    Material Weakness Repeat
  • 583612 2021-006
    Significant Deficiency Repeat
  • 583613 2021-001
    Material Weakness Repeat
  • 583614 2021-006
    Significant Deficiency Repeat
  • 583615 2021-003
    Material Weakness Repeat
  • 583616 2021-004
    Material Weakness
  • 583617 2021-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.566 Nutrition Assistance for Puerto Rico $2.78B
10.542 Pandemic Ebt Food Benefits $499.81M
93.558 Temporary Assistance for Needy Families $63.68M
93.600 Head Start $49.84M
93.658 Foster Care_title IV-E $36.93M
93.568 Low-Income Home Energy Assistance $28.99M
93.575 Child Care and Development Block Grant $24.62M
93.563 Child Support Enforcement $22.25M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $20.40M
96.001 Social Security_disability Insurance $18.71M
93.356 Head Start Disaster Recovery $17.02M
93.667 Social Services Block Grant $7.17M
93.556 Promoting Safe and Stable Families $5.22M
14.231 Emergency Solutions Grant Program $4.57M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $3.41M
10.568 Emergency Food Assistance Program (administrative Costs) $2.16M
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $1.69M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.49M
93.669 Child Abuse and Neglect State Grants $885,340
93.599 Chafee Education and Training Vouchers Program (etv) $358,140
10.649 Pandemic Ebt Administrative Costs $339,083
93.659 Adoption Assistance $288,928
93.590 Community-Based Child Abuse Prevention Grants $279,548
10.558 Child and Adult Care Food Program $263,609
93.434 Every Student Succeeds Act/preschool Development Grants $242,334
14.267 Continuum of Care Program $117,363
93.090 Guardianship Assistance $100,000
93.643 Children's Justice Grants to States $87,092
93.597 Grants to States for Access and Visitation Programs $81,101
93.802 Social Security_disability Insurance $66,267
10.569 Emergency Food Assistance Program (food Commodities) $52,416
10.565 Commodity Supplemental Food Program $5,201