FAC Explorer

Finding 975828 (2023-001)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-06-03
Audit: 307886
Organization: Blue Earth County (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County lacks a documented review process for eligibility determinations, relying solely on case file workers.
  • Impacted Requirements: This situation violates Title 2 U.S. Code of Federal Regulations § 200.303, which mandates effective internal controls for managing federal awards.
  • Recommended Follow-Up: Implement a formal review and approval process for eligibility determinations to strengthen internal controls and reduce compliance risks.

Finding Text

Federal Agency: U.S. Department of Agriculture Federal Program Name: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 232MN101S2514, 232MN127Q7503, 232MN101S2520 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM, 2305MN5MAP, NH23IP922628 Award Period: January 1, 2023 through December 31, 2023 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Program Assistance Listing Number: 93.558 Federal Award Identification Number and Year: 2301MNTANF, 2501MNTANF Pass-Through Agency: Minnesota Department of Health, Minnesota Department of Human Services Pass-Through Numbers: 2301MNTANF, 2501MNTANF Award Period: January 1, 2023 through December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition/Context: During our testing, it was noted that the County does not have a process in place to review eligibility determinations. Case file workers perform the determination without a documented review or approval process. Questioned costs: Not applicable. The County administers the program but benefits to participants in this program are paid by the State of Minnesota. Cause: The County was relying on covid waivers that minimized the county’s involvement in eligibility determinations. Effect: The auditor noted no instances of noncompliance with the provisions of eligibility however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance.

Categories

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

Other Findings in this Audit

  • 399379 2023-001
    Significant Deficiency Repeat
  • 399380 2023-001
    Significant Deficiency Repeat
  • 399381 2023-001
    Significant Deficiency Repeat
  • 399382 2023-001
    Significant Deficiency Repeat
  • 399383 2023-001
    Significant Deficiency Repeat
  • 399384 2023-001
    Significant Deficiency Repeat
  • 399385 2023-001
    Significant Deficiency Repeat
  • 399386 2023-001
    Significant Deficiency Repeat
  • 975821 2023-001
    Significant Deficiency Repeat
  • 975822 2023-001
    Significant Deficiency Repeat
  • 975823 2023-001
    Significant Deficiency Repeat
  • 975824 2023-001
    Significant Deficiency Repeat
  • 975825 2023-001
    Significant Deficiency Repeat
  • 975826 2023-001
    Significant Deficiency Repeat
  • 975827 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.49M
81.086 Conservation Research and Development $1.45M
93.563 Child Support Enforcement $1.00M
93.558 Temporary Assistance for Needy Families $734,879
93.658 Foster Care_title IV-E $580,797
93.667 Social Services Block Grant $373,220
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $348,968
14.267 Continuum of Care Program $134,527
97.042 Emergency Management Performance Grants $118,262
93.994 Maternal and Child Health Services Block Grant to the States $63,342
93.069 Public Health Emergency Preparedness $60,719
93.268 Immunization Cooperative Agreements $57,232
21.032 Local Assistance and Tribal Consistency Fund $50,000
93.575 Child Care and Development Block Grant $45,716
20.616 National Priority Safety Programs $44,030
93.778 Medical Assistance Program $32,800
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $29,945
16.606 State Criminal Alien Assistance Program $21,323
16.922 Equitable Sharing Program $21,223
93.590 Community-Based Child Abuse Prevention Grants $20,251
90.404 2018 Hava Election Security Grants $19,497
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $17,626
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $15,565
16.607 Bulletproof Vest Partnership Program $13,246
16.738 Edward Byrne Memorial Justice Assistance Grant Program $12,891
93.645 Stephanie Tubbs Jones Child Welfare Services Program $11,196
20.600 State and Community Highway Safety $7,231
93.556 Promoting Safe and Stable Families $7,060
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $6,343
97.012 Boating Safety Financial Assistance $4,500
16.543 Missing Children's Assistance $4,318
93.747 Elder Abuse Prevention Interventions Program $4,204
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $4,093
93.767 Children's Health Insurance Program $3,528
93.566 Refugee and Entrant Assistance_state Administered Programs $3,025
20.205 Highway Planning and Construction $2,991
10.572 Wic Farmers' Market Nutrition Program (fmnp) $980
93.251 Early Hearing Detection and Intervention $900
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $746
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $525