CITY & COUNTY OF BROOMFIELD COLORADO

Criteria: The Federal requirement related to processing of an application requires the State to provide notice of its decision concerning eligibility and provide timely and adequate notice of the basis for denial or termination of assistance (42 USC 1320c-7(d)). According to the Colorado Department of Health Care Policy and Financing (HCPF), processing standards 8.100.3.D, the City and County is required to process an initial application for any program not requiring a disability determination no later than 45 days following receipt of application.

Finding 2023-003 Material Weakness, Internal Control Over Compliance, Eligibility And Special TestsALN 93.558: Temporary Assistance For Needy Families, 93.778: Medicaid ClusterCriteria Or Specific Requirement: The Temporary Assistance for Needy Families program provides time-limited assistance to eligible needy families with children. The Medicaid program provides medical assistance to individuals whose incomes and resources are insufficient to meet the costs of necessary medical services. Beneficiary eligibility for both programs is generally based on financial and non-financial criteria.Broomfield is responsible for determining eligibility and establishing controls over the determination of eligible individuals.Condition: Internal controls over the eligibility determinations are the responsibility of management. Broomfield has a formal process in place for reviews of eligibility determinations; however, this process was not functioning as documented during 2023.Cause: The related review of eligibility determinations was not completed in accordance with Broomfield’s policy for a portion of 2023.Effect: Without sufficient documentation and monitoring controls, Broomfield may not timely detect an error in eligibility determinations.Identification As A Repeat Finding: 2022-003 Recommendation: We recommend that Broomfield follow their documented internal control process or adjust process for over review of eligibility determinations. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.