FAC Explorer

Finding 964293 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299892
Organization: County of Fresno (CA)
Auditor: Brown Armstrong Accountancy Corporation

AI Summary

  • Core Issue: IEVS reports for TANF were not reviewed within the required 45 days, violating compliance regulations.
  • Impacted Requirements: The County failed to meet the internal control standards outlined in 2 CFR §200.303, affecting program compliance.
  • Recommended Follow-Up: Management should implement a tracking system, update policies for timely reviews, and provide staff training to ensure compliance.

Finding Text

Finding 2023-002 – Review of Income Eligibility and Verification System (IEVS) Reports Program: Temporary Assistance for Needy Families (TANF) Assistance Listing No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Passed Through: State of California, Department of Social Services Award Year: Fiscal Year 2022-2023 Compliance Requirement: Special Tests and Provisions Questioned Costs: $0 Criteria Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) §200.303 states that the non-Federal entity (County) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes timely reviews of the IEVS reports for the TANF program. Condition Three instances were identified where the IEVS reports were not reviewed within forty-five days of receipt, in violation of program regulations. Cause of Condition Eligibility staff did not process and review IEVS reports timely due to departmental staffing shortages, high vacancy rates, and training and preparation efforts of the statewide migration into the CalSAWS System. There was an average of 18% vacancy rate during this rating period. Also, the Department of Health Care Services (DHCS) stopped transmitting Applicant IEVS files to CalWIN on March 2, 2023, through June 2023. This was due to the Franchise Tax Board (FTB) annual data not being available. The stoppage during this timeframe incurred contradictory information to staff who thought they were not supposed to process all reports. Repeat Finding No. Effect of Condition The County is not in compliance with the IEVS special tests and provisions requirement related to the program. Recommendation Management should develop and implement a system to ensure that IEVS reports are reviewed within the required timeframe. This may include: • Updating internal policies and procedures to clearly define the timeframe for IEVS review. • Implementing a tracking system to monitor the receipt and review of IEVS reports. • Providing training to staff on the importance of timely IEVS review procedures. Management Response and Corrective Action Plan A reminder message will be sent to the appropriate staff to process Applicant IEVS within 45 days of application processing and renewals to ensure compliance of review of IEVS report. Internal policies such as Workflows will be reviewed and updated with IEVS report processing if possible. Also, an annual IEVS refresher training will be issued to staff who are required to process them. We also intend to have multiple Eligibility Worker recruitments throughout the year to address staffing shortages/reducing vacancy rate.

Categories

Special Tests & Provisions Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387851 2023-002
    Significant Deficiency
  • 387852 2023-002
    Significant Deficiency
  • 387853 2023-002
    Significant Deficiency
  • 387854 2023-002
    Significant Deficiency
  • 387855 2023-002
    Significant Deficiency
  • 387856 2023-002
    Significant Deficiency
  • 387857 2023-002
    Significant Deficiency
  • 387858 2023-003
    Material Weakness
  • 387859 2023-004
    Material Weakness Repeat
  • 964294 2023-002
    Significant Deficiency
  • 964295 2023-002
    Significant Deficiency
  • 964296 2023-002
    Significant Deficiency
  • 964297 2023-002
    Significant Deficiency
  • 964298 2023-002
    Significant Deficiency
  • 964299 2023-002
    Significant Deficiency
  • 964300 2023-003
    Material Weakness
  • 964301 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $34.03M
14.239 Home Investment Partnerships Program $31.44M
93.563 Child Support Enforcement $18.84M
93.558 Temporary Assistance for Needy Families $13.85M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $9.51M
21.023 Emergency Rental Assistance Program $4.57M
93.268 Immunization Cooperative Agreements $4.33M
93.958 Block Grants for Community Mental Health Services $2.86M
93.090 Guardianship Assistance $2.60M
93.667 Social Services Block Grant $2.30M
93.659 Adoption Assistance $2.23M
93.778 Medical Assistance Program $2.00M
93.994 Maternal and Child Health Services Block Grant to the States $1.85M
93.137 Community Programs to Improve Minority Health Grant Program $1.52M
93.067 Global Aids $1.47M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.44M
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $1.43M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.33M
93.556 Promoting Safe and Stable Families $1.27M
14.218 Community Development Block Grants/entitlement Grants $1.11M
93.926 Healthy Start Initiative $880,866
93.069 Public Health Emergency Preparedness $718,940
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $641,136
93.645 Stephanie Tubbs Jones Child Welfare Services Program $588,081
20.205 Highway Planning and Construction $572,952
10.666 Schools and Roads - Grants to Counties $546,364
93.435 Innovative State and Local Public Health Strategies $507,644
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $441,593
93.674 Chafee Foster Care Independence Program $407,520
93.566 Refugee and Entrant Assistance_state Administered Programs $392,212
93.889 National Bioterrorism Hospital Preparedness Program $366,412
16.738 Edward Byrne Memorial Justice Assistance Grant Program $363,274
16.606 State Criminal Alien Assistance Program $352,329
93.150 Projects for Assistance in Transition From Homelessness (path) $317,162
93.767 Children's Health Insurance Program $308,096
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $296,579
10.433 Rural Housing Preservation Grants $287,491
93.603 Adoption Incentive Payments $276,775
93.145 Aids Education and Training Centers $275,585
14.231 Emergency Solutions Grant Program $258,677
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $247,365
93.959 Block Grants for Prevention and Treatment of Substance Abuse $234,352
90.401 Help America Vote Act Requirements Payments $216,999
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $216,782
97.042 Emergency Management Performance Grants $206,330
10.025 Plant and Animal Disease, Pest Control, and Animal Care $199,977
10.555 National School Lunch Program $175,695
95.001 High Intensity Drug Trafficking Areas Program $154,361
97.012 Boating Safety Financial Assistance $150,000
16.575 Crime Victim Assistance $132,514
16.543 Missing Children's Assistance $120,894
20.616 National Priority Safety Programs $120,576
16.741 Dna Backlog Reduction Program $112,687
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $100,000
16.588 Violence Against Women Formula Grants $95,677
93.439 State Physical Activity & Nutrition (span) $85,005
93.590 Community-Based Child Abuse Prevention Grants $83,732
93.658 Foster Care_title IV-E $81,525
16.922 Equitable Sharing Program $76,774
93.788 Opioid Str $50,500
20.319 High-Speed Rail Corridors and Intercity Passenger Rail Service Ð Capital Assistance Grants $36,580
93.747 Elder Abuse Prevention Interventions Program $32,338
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $27,406
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $19,348
15.433 Flood Control Act Lands $17,741
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $16,077
16.607 Bulletproof Vest Partnership Program $7,776
17.258 Wia Adult Program $7,681
93.579 Grants to States for Access and Visitation Programs $2,798