Tulare County Regional Transit AgencyLocal Government

Finding 2024-003 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) (Repeat Finding) Program: All Assistance Listing (AL) No.: N/A Federal Agency: N/A Passed Through: N/A Award Year: Fiscal Year 2023-2024 Compliance Requirement: N/A Questioned Costs: None 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) §200.510(b) states that the auditee (the Agency) must prepare a SEFA for the period covered by the auditee’s financial statements, which must include the total federal awards expended as determined in accordance with §200.502. In addition, §200.303 of the Uniform Guidance states that the Agency must establish and maintain effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition During audit procedures performed over the SEFA, we noted that the Agency incorrectly included Federal expenditures from AL No. 20.507 and AL No. 20.509 that were accrued and recorded in fiscal year 2023 in the amount of $2,160,408, and excluded expenditures from AL No. 20.507 Federal Transit Formula Grants in the amount of $2,924,012 and 20.509 Formula Grants for Rural Areas and Tribal Transit Program in the amount of $2,259,151 on its preliminary SEFA. Cause of Condition The Agency’s existing internal control system is not designed to provide an accurate and complete SEFA. The procedures currently in place did not include sufficient review of the information and supporting documentation relating to federal awards before the SEFA was provided to the external auditors. The first version of the SEFA provided by the Agency reported total expenditures of $2,842,283; the final revised expenditures totaled $5,865,038. Effect of Condition The SEFA, which is prepared by the Agency and considered supplementary information to the financial statements, is a key part of the reporting package required by the Uniform Guidance. The SEFA also serves as the primary basis that the external auditors use to determine which programs will be audited as part of the single audit; therefore, the Agency’s responsibility for preparing an accurate and complete SEFA is critical. The inability to properly identify and track federal expenditures in the SEFA increases the likelihood that federal expenditures would not be fairly reported. There is increased risk of noncompliance with the requirements set forth in the U.S. Office of Management and Budget (OMB) Compliance Supplement, which can jeopardize future federal funding as well as result in the payback of federal awards. Recommendation We recommend the Agency implement internal controls to ensure the accuracy of program information, expenditure amounts, and assistance listing numbers. We also recommend the Agency strengthen its year-end closing procedures to ensure that all transactions and federal awards related to the fiscal year are properly captured and recorded in the general ledger to ensure the accuracy and completeness of the financial statements and supplementary schedules. Additionally, we recommend that the Agency provide sufficient resources and adequate oversight within the Agency to oversee the year-end closing procedures and preparation of the financial statements and supporting schedules. Lastly, we recommend the Agency provide training on an as needed basis for employees with financial reporting responsibilities. Management Response and Corrective Action Plan We acknowledge the findings regarding the preparation of the Schedule of Expenditures of Federal Awards (SEFA). Management agrees that there were errors in the classification and reporting of federal expenditures during the fiscal year 2023-2024, which resulted from inadequate review controls and documentation procedures. The Agency is committed to enhancing internal controls and year-end closing processes to ensure that the SEFA is complete, accurate, and compliant with 2 CFR Part 200 requirements.

Finding 2024-003 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) (Repeat Finding) Program: All Assistance Listing (AL) No.: N/A Federal Agency: N/A Passed Through: N/A Award Year: Fiscal Year 2023-2024 Compliance Requirement: N/A Questioned Costs: None 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) §200.510(b) states that the auditee (the Agency) must prepare a SEFA for the period covered by the auditee’s financial statements, which must include the total federal awards expended as determined in accordance with §200.502. In addition, §200.303 of the Uniform Guidance states that the Agency must establish and maintain effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition During audit procedures performed over the SEFA, we noted that the Agency incorrectly included Federal expenditures from AL No. 20.507 and AL No. 20.509 that were accrued and recorded in fiscal year 2023 in the amount of $2,160,408, and excluded expenditures from AL No. 20.507 Federal Transit Formula Grants in the amount of $2,924,012 and 20.509 Formula Grants for Rural Areas and Tribal Transit Program in the amount of $2,259,151 on its preliminary SEFA. Cause of Condition The Agency’s existing internal control system is not designed to provide an accurate and complete SEFA. The procedures currently in place did not include sufficient review of the information and supporting documentation relating to federal awards before the SEFA was provided to the external auditors. The first version of the SEFA provided by the Agency reported total expenditures of $2,842,283; the final revised expenditures totaled $5,865,038. Effect of Condition The SEFA, which is prepared by the Agency and considered supplementary information to the financial statements, is a key part of the reporting package required by the Uniform Guidance. The SEFA also serves as the primary basis that the external auditors use to determine which programs will be audited as part of the single audit; therefore, the Agency’s responsibility for preparing an accurate and complete SEFA is critical. The inability to properly identify and track federal expenditures in the SEFA increases the likelihood that federal expenditures would not be fairly reported. There is increased risk of noncompliance with the requirements set forth in the U.S. Office of Management and Budget (OMB) Compliance Supplement, which can jeopardize future federal funding as well as result in the payback of federal awards. Recommendation We recommend the Agency implement internal controls to ensure the accuracy of program information, expenditure amounts, and assistance listing numbers. We also recommend the Agency strengthen its year-end closing procedures to ensure that all transactions and federal awards related to the fiscal year are properly captured and recorded in the general ledger to ensure the accuracy and completeness of the financial statements and supplementary schedules. Additionally, we recommend that the Agency provide sufficient resources and adequate oversight within the Agency to oversee the year-end closing procedures and preparation of the financial statements and supporting schedules. Lastly, we recommend the Agency provide training on an as needed basis for employees with financial reporting responsibilities. Management Response and Corrective Action Plan We acknowledge the findings regarding the preparation of the Schedule of Expenditures of Federal Awards (SEFA). Management agrees that there were errors in the classification and reporting of federal expenditures during the fiscal year 2023-2024, which resulted from inadequate review controls and documentation procedures. The Agency is committed to enhancing internal controls and year-end closing processes to ensure that the SEFA is complete, accurate, and compliant with 2 CFR Part 200 requirements.

Finding 2024-003 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) (Repeat Finding) Program: All Assistance Listing (AL) No.: N/A Federal Agency: N/A Passed Through: N/A Award Year: Fiscal Year 2023-2024 Compliance Requirement: N/A Questioned Costs: None 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) §200.510(b) states that the auditee (the Agency) must prepare a SEFA for the period covered by the auditee’s financial statements, which must include the total federal awards expended as determined in accordance with §200.502. In addition, §200.303 of the Uniform Guidance states that the Agency must establish and maintain effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition During audit procedures performed over the SEFA, we noted that the Agency incorrectly included Federal expenditures from AL No. 20.507 and AL No. 20.509 that were accrued and recorded in fiscal year 2023 in the amount of $2,160,408, and excluded expenditures from AL No. 20.507 Federal Transit Formula Grants in the amount of $2,924,012 and 20.509 Formula Grants for Rural Areas and Tribal Transit Program in the amount of $2,259,151 on its preliminary SEFA. Cause of Condition The Agency’s existing internal control system is not designed to provide an accurate and complete SEFA. The procedures currently in place did not include sufficient review of the information and supporting documentation relating to federal awards before the SEFA was provided to the external auditors. The first version of the SEFA provided by the Agency reported total expenditures of $2,842,283; the final revised expenditures totaled $5,865,038. Effect of Condition The SEFA, which is prepared by the Agency and considered supplementary information to the financial statements, is a key part of the reporting package required by the Uniform Guidance. The SEFA also serves as the primary basis that the external auditors use to determine which programs will be audited as part of the single audit; therefore, the Agency’s responsibility for preparing an accurate and complete SEFA is critical. The inability to properly identify and track federal expenditures in the SEFA increases the likelihood that federal expenditures would not be fairly reported. There is increased risk of noncompliance with the requirements set forth in the U.S. Office of Management and Budget (OMB) Compliance Supplement, which can jeopardize future federal funding as well as result in the payback of federal awards. Recommendation We recommend the Agency implement internal controls to ensure the accuracy of program information, expenditure amounts, and assistance listing numbers. We also recommend the Agency strengthen its year-end closing procedures to ensure that all transactions and federal awards related to the fiscal year are properly captured and recorded in the general ledger to ensure the accuracy and completeness of the financial statements and supplementary schedules. Additionally, we recommend that the Agency provide sufficient resources and adequate oversight within the Agency to oversee the year-end closing procedures and preparation of the financial statements and supporting schedules. Lastly, we recommend the Agency provide training on an as needed basis for employees with financial reporting responsibilities. Management Response and Corrective Action Plan We acknowledge the findings regarding the preparation of the Schedule of Expenditures of Federal Awards (SEFA). Management agrees that there were errors in the classification and reporting of federal expenditures during the fiscal year 2023-2024, which resulted from inadequate review controls and documentation procedures. The Agency is committed to enhancing internal controls and year-end closing processes to ensure that the SEFA is complete, accurate, and compliant with 2 CFR Part 200 requirements.

Finding 2023-02 – Preparation of SEFA (Material Weakness) Program: All Assistance Listing (AL) No.: N/A Federal Agency: N/A Passed Through: N/A Award Year: Fiscal Year 2022-2023 Compliance Requirement: N/A Questioned Costs: None 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) §200.510(b) states that the auditee (the Agency) must prepare a SEFA for the period covered by the auditee’s financial statements, which must include the total federal awards expended as determined in accordance with §200.502. In addition, §200.303 of the Uniform Guidance states that the Agency must establish and maintain effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition During audit procedures performed over the SEFA, we noted that the Agency incorrectly excluded expenditures from AL No. 20.509 Formula Grants for Rural Areas and Tribal Transit Program in the amount of $2,533,398 and from AL No. 21.019 in the amount of $200,000 on its preliminary SEFA. Cause of Condition The Agencies’ existing internal control system is not designed to provide an accurate and complete SEFA. The procedures currently in place did not include sufficient review of the information and supporting documentation relating to federal awards before the SEFA was provided to the external auditors. The first version of the SEFA provided by the Agency reported total expenditures of $6,430,319; the final revised expenditures totaled $9,163,717. Effect of Condition The SEFA, which is prepared by the Agency and considered supplementary information to the financial statements, is a key part of the reporting package required by the Uniform Guidance. The SEFA also serves as the primary basis that the external auditors use to determine which programs will be audited as part of the single audit; therefore, the Agency’s responsibility for preparing an accurate and complete SEFA is critical. The inability to properly identify and track federal expenditures in the SEFA increases the likelihood that federal expenditures would not be fairly reported. There is increased risk of noncompliance with the requirements set forth in the U.S. Office of Management and Budget (OMB) Compliance Supplement, which can jeopardize future federal funding as well as result in the payback of federal awards. Recommendation We recommend the Agency implement internal controls to ensure the accuracy of program information, expenditure amounts, and assistance listing numbers. We also recommend the Agency strengthen its year-end closing procedures to ensure that all transactions and federal awards related to the fiscal year are properly captured and recorded in the general ledger to ensure the accuracy and completeness of the financial statements and supplementary schedules. Additionally, we recommend that the Agency provide sufficient resources and adequate oversight within the Agency to oversee the year-end closing procedures and preparation of the financial statements and supporting schedules. Lastly, we recommend the Agency Office provide training on an as needed basis for employees with financial reporting responsibilities. Management Response and Corrective Action Plan Noted and management concurs. A few measures have begun to take place chief among which is that 3rd party organization(s) are no longer managing the budget for TCRTA. As of FY 2024-2025 (July 1, 2024) TCRTA will be managing its own internal finances and thus establish sufficient controls. This report will be shared with the Board of Directors, other stakeholders, and, Tulare County’s Treasury’s office in order to obtain resources toward the net goal of fulfilling these defects. With respect to this corrective action plan TCRTA has setup a meeting with the Tresury’s office to discuss what the County’s YE closing processes are so that TCRTA can mirror the same.

Finding 2023-02 – Preparation of SEFA (Material Weakness) Program: All Assistance Listing (AL) No.: N/A Federal Agency: N/A Passed Through: N/A Award Year: Fiscal Year 2022-2023 Compliance Requirement: N/A Questioned Costs: None 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) §200.510(b) states that the auditee (the Agency) must prepare a SEFA for the period covered by the auditee’s financial statements, which must include the total federal awards expended as determined in accordance with §200.502. In addition, §200.303 of the Uniform Guidance states that the Agency must establish and maintain effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition During audit procedures performed over the SEFA, we noted that the Agency incorrectly excluded expenditures from AL No. 20.509 Formula Grants for Rural Areas and Tribal Transit Program in the amount of $2,533,398 and from AL No. 21.019 in the amount of $200,000 on its preliminary SEFA. Cause of Condition The Agencies’ existing internal control system is not designed to provide an accurate and complete SEFA. The procedures currently in place did not include sufficient review of the information and supporting documentation relating to federal awards before the SEFA was provided to the external auditors. The first version of the SEFA provided by the Agency reported total expenditures of $6,430,319; the final revised expenditures totaled $9,163,717. Effect of Condition The SEFA, which is prepared by the Agency and considered supplementary information to the financial statements, is a key part of the reporting package required by the Uniform Guidance. The SEFA also serves as the primary basis that the external auditors use to determine which programs will be audited as part of the single audit; therefore, the Agency’s responsibility for preparing an accurate and complete SEFA is critical. The inability to properly identify and track federal expenditures in the SEFA increases the likelihood that federal expenditures would not be fairly reported. There is increased risk of noncompliance with the requirements set forth in the U.S. Office of Management and Budget (OMB) Compliance Supplement, which can jeopardize future federal funding as well as result in the payback of federal awards. Recommendation We recommend the Agency implement internal controls to ensure the accuracy of program information, expenditure amounts, and assistance listing numbers. We also recommend the Agency strengthen its year-end closing procedures to ensure that all transactions and federal awards related to the fiscal year are properly captured and recorded in the general ledger to ensure the accuracy and completeness of the financial statements and supplementary schedules. Additionally, we recommend that the Agency provide sufficient resources and adequate oversight within the Agency to oversee the year-end closing procedures and preparation of the financial statements and supporting schedules. Lastly, we recommend the Agency Office provide training on an as needed basis for employees with financial reporting responsibilities. Management Response and Corrective Action Plan Noted and management concurs. A few measures have begun to take place chief among which is that 3rd party organization(s) are no longer managing the budget for TCRTA. As of FY 2024-2025 (July 1, 2024) TCRTA will be managing its own internal finances and thus establish sufficient controls. This report will be shared with the Board of Directors, other stakeholders, and, Tulare County’s Treasury’s office in order to obtain resources toward the net goal of fulfilling these defects. With respect to this corrective action plan TCRTA has setup a meeting with the Tresury’s office to discuss what the County’s YE closing processes are so that TCRTA can mirror the same.

Finding 2023-02 – Preparation of SEFA (Material Weakness) Program: All Assistance Listing (AL) No.: N/A Federal Agency: N/A Passed Through: N/A Award Year: Fiscal Year 2022-2023 Compliance Requirement: N/A Questioned Costs: None 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) §200.510(b) states that the auditee (the Agency) must prepare a SEFA for the period covered by the auditee’s financial statements, which must include the total federal awards expended as determined in accordance with §200.502. In addition, §200.303 of the Uniform Guidance states that the Agency must establish and maintain effective internal control over the federal awards, including controls over the accuracy of program information and expenditure amounts. Condition During audit procedures performed over the SEFA, we noted that the Agency incorrectly excluded expenditures from AL No. 20.509 Formula Grants for Rural Areas and Tribal Transit Program in the amount of $2,533,398 and from AL No. 21.019 in the amount of $200,000 on its preliminary SEFA. Cause of Condition The Agencies’ existing internal control system is not designed to provide an accurate and complete SEFA. The procedures currently in place did not include sufficient review of the information and supporting documentation relating to federal awards before the SEFA was provided to the external auditors. The first version of the SEFA provided by the Agency reported total expenditures of $6,430,319; the final revised expenditures totaled $9,163,717. Effect of Condition The SEFA, which is prepared by the Agency and considered supplementary information to the financial statements, is a key part of the reporting package required by the Uniform Guidance. The SEFA also serves as the primary basis that the external auditors use to determine which programs will be audited as part of the single audit; therefore, the Agency’s responsibility for preparing an accurate and complete SEFA is critical. The inability to properly identify and track federal expenditures in the SEFA increases the likelihood that federal expenditures would not be fairly reported. There is increased risk of noncompliance with the requirements set forth in the U.S. Office of Management and Budget (OMB) Compliance Supplement, which can jeopardize future federal funding as well as result in the payback of federal awards. Recommendation We recommend the Agency implement internal controls to ensure the accuracy of program information, expenditure amounts, and assistance listing numbers. We also recommend the Agency strengthen its year-end closing procedures to ensure that all transactions and federal awards related to the fiscal year are properly captured and recorded in the general ledger to ensure the accuracy and completeness of the financial statements and supplementary schedules. Additionally, we recommend that the Agency provide sufficient resources and adequate oversight within the Agency to oversee the year-end closing procedures and preparation of the financial statements and supporting schedules. Lastly, we recommend the Agency Office provide training on an as needed basis for employees with financial reporting responsibilities. Management Response and Corrective Action Plan Noted and management concurs. A few measures have begun to take place chief among which is that 3rd party organization(s) are no longer managing the budget for TCRTA. As of FY 2024-2025 (July 1, 2024) TCRTA will be managing its own internal finances and thus establish sufficient controls. This report will be shared with the Board of Directors, other stakeholders, and, Tulare County’s Treasury’s office in order to obtain resources toward the net goal of fulfilling these defects. With respect to this corrective action plan TCRTA has setup a meeting with the Tresury’s office to discuss what the County’s YE closing processes are so that TCRTA can mirror the same.

Finding 2020-01 Program: Temporary Assistance for Needy Families (TANF) CFDA No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Passed Through: California Department of Social Services Award Year: Fiscal Year 2019-2020 Compliance Requirement: Eligibility and Special Provisions Tests Questioned Costs: None Criteria: In accordance with Section 42 USC 602, 608, 609, and 45 CFR Section 263.2 of the Code of Federal Regulations, only a financially needy family that consists of, at a minimum, a minor child living with a parent or other caretaker relative, or a pregnant woman may receive TANF ?assistance? or most maintenance-of-effort (MOE)-funded benefits, services, or ?assistance? regardless of the TANF purpose that the expenditure is reasonably calculated to accomplish. Condition: During our testing of eligibility, we audited forty CalWORKS cases to ensure that the County kept adequate applicant records to verify eligibility of benefits. Of the forty CalWORKS case files selected for testing, two files lacked a birth certificate that verified a minor child was living with a parent or other caretaker relative. Context: The conditions noted above were identified during our examination of the County?s compliance with special tests and provisions verification. Effect: Participant data may be inaccurate and could lead to additional eligibility errors and inaccurate benefit calculations. This could result in participants receiving benefits when they are ineligible. Cause: We noted that, due to lack of controls and record keeping, a birth certificate was not received from two out of forty participants to help satisfy the requirement that a minor child is living with a parent or other caretaker relative. Recommendation: We recommend that the County enforce the established policies and procedures regarding initial and ongoing recordkeeping and determination for eligibility to ensure the accuracy of the participant data and that all requirements are successfully met. Views of Responsible Officials and Planned Corrective Actions: The County concurs. Refer to separate Corrective Action Plan report for management?s responses.

Finding 2020-02 Program: Medical Assistance Program CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed Through: California Department of Social Services Award Year: Fiscal Year 2019-2020 Compliance Requirement: Eligibility and Special Provisions Tests Questioned Costs: None Criteria: In accordance with Section 42 USC 1320b-7(d) and 42 CFR Sections 435.907, 435.914 435.914, 431.17, 431.211, 431.213, and 431.214 of the Code of Federal Regulations, participants must have a signed application, either electronic, telephonically recorded, or handwritten signatures, on file. Condition: Out of the forty case files selected for Medi-Cal eligibility test work, we noted the following: ? One out of forty applications had not been signed by the recipient. Context: The condition noted above were identified during our examination of the County?s compliance with special tests and provisions verification. Effect: Participant data may be inaccurate and could lead to additional eligibility errors and inaccurate benefit calculations. This could result in participants receiving benefits when they are ineligible. Cause: After the second attempt to contact the recipient, a social worker did not put in a request to discontinue the benefits as the application was considered to be incomplete with the unsigned application. Recommendation: We recommend that the County enforce the established policies and procedures regarding initial and ongoing recordkeeping and determination for eligibility to ensure the accuracy of the participant data and that all requirements are successfully met. Views of Responsible Officials and Planned Corrective Actions: The County concurs. Refer to separate Corrective Action Plan report for management?s responses.

Finding 2020-01 Program: Temporary Assistance for Needy Families (TANF) CFDA No.: 93.558 Federal Agency: U.S. Department of Health and Human Services Passed Through: California Department of Social Services Award Year: Fiscal Year 2019-2020 Compliance Requirement: Eligibility and Special Provisions Tests Questioned Costs: None Criteria: In accordance with Section 42 USC 602, 608, 609, and 45 CFR Section 263.2 of the Code of Federal Regulations, only a financially needy family that consists of, at a minimum, a minor child living with a parent or other caretaker relative, or a pregnant woman may receive TANF ?assistance? or most maintenance-of-effort (MOE)-funded benefits, services, or ?assistance? regardless of the TANF purpose that the expenditure is reasonably calculated to accomplish. Condition: During our testing of eligibility, we audited forty CalWORKS cases to ensure that the County kept adequate applicant records to verify eligibility of benefits. Of the forty CalWORKS case files selected for testing, two files lacked a birth certificate that verified a minor child was living with a parent or other caretaker relative. Context: The conditions noted above were identified during our examination of the County?s compliance with special tests and provisions verification. Effect: Participant data may be inaccurate and could lead to additional eligibility errors and inaccurate benefit calculations. This could result in participants receiving benefits when they are ineligible. Cause: We noted that, due to lack of controls and record keeping, a birth certificate was not received from two out of forty participants to help satisfy the requirement that a minor child is living with a parent or other caretaker relative. Recommendation: We recommend that the County enforce the established policies and procedures regarding initial and ongoing recordkeeping and determination for eligibility to ensure the accuracy of the participant data and that all requirements are successfully met. Views of Responsible Officials and Planned Corrective Actions: The County concurs. Refer to separate Corrective Action Plan report for management?s responses.

Finding 2020-02 Program: Medical Assistance Program CFDA No.: 93.778 Federal Agency: U.S. Department of Health and Human Services Passed Through: California Department of Social Services Award Year: Fiscal Year 2019-2020 Compliance Requirement: Eligibility and Special Provisions Tests Questioned Costs: None Criteria: In accordance with Section 42 USC 1320b-7(d) and 42 CFR Sections 435.907, 435.914 435.914, 431.17, 431.211, 431.213, and 431.214 of the Code of Federal Regulations, participants must have a signed application, either electronic, telephonically recorded, or handwritten signatures, on file. Condition: Out of the forty case files selected for Medi-Cal eligibility test work, we noted the following: ? One out of forty applications had not been signed by the recipient. Context: The condition noted above were identified during our examination of the County?s compliance with special tests and provisions verification. Effect: Participant data may be inaccurate and could lead to additional eligibility errors and inaccurate benefit calculations. This could result in participants receiving benefits when they are ineligible. Cause: After the second attempt to contact the recipient, a social worker did not put in a request to discontinue the benefits as the application was considered to be incomplete with the unsigned application. Recommendation: We recommend that the County enforce the established policies and procedures regarding initial and ongoing recordkeeping and determination for eligibility to ensure the accuracy of the participant data and that all requirements are successfully met. Views of Responsible Officials and Planned Corrective Actions: The County concurs. Refer to separate Corrective Action Plan report for management?s responses.

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