Audit 2307

Information on the Federal Program: Assistance Listing Number 94.011 - Foster Grandparent Program, Corporation for National and Community Service. Compliance Requirement: Eligibility Type of Finding: Material Noncompliance. Criteria: The Agency receives federal funds for the Foster Grandparent Program, which allows adults, ages 55 and older, to serve as mentors, tutors, and supportive adults to children and youth with special or exceptional needs or identified as limiting their academic, social, or emotional development. The participants receive stipends (currently at $4 a hour) for the amount of hours they work on a monthly basis. The grant has various compliance requirements for the adults to participate in the program. The Agency determines the participants eligibility by determining that the adult is at least 55 years of age and that their total annual income (less allowable medical expenses), must fall at or below 200% of the poverty level as annually established by the South Carolina Department of Health and Human Services, which is $29,160 for 2023 . Condition: On the determination of eligibility based on income, the Agency failed to calculate and approve the participants income correctly and in a timely basis. Upon recalculation it was found that the participant had an annual income greater than the $29,160 threshold. Cause: This was due to oversight by management and not following the controls in place to approve the eligibility of participants. Context: Error occurred due to a miscalculation by program staff and was identified during recalculation. Effect or Potential Effect: Incorrect calculation of income results in the payment of stipends, mileage reimbursements, and applicable expenses for a participant that is not eligible for the program in accordance with grant requirements. Recommendation: Management should follow the controls that are in place to approve and review in a timely manner the eligibility of adults into the program and to review the participants eligibility status on an annual basis. View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation Date of Corrective Action : 10/31/2023 Person Responsible for Corrective Action: Andrew Boozer, Executive Director, Marcus Hunter, Director of Finance and Operations, and Beverly Breuer, Director of FGP/SCP Programs.

Information on the Federal Program: Assistance Listing Number 94.011 - Foster Grandparent Program, Corporation for National and Community Service. Compliance Requirement: Eligibility Type of Finding: Material Noncompliance. Criteria: The Agency receives federal funds for the Foster Grandparent Program, which allows adults, ages 55 and older, to serve as mentors, tutors, and supportive adults to children and youth with special or exceptional needs or identified as limiting their academic, social, or emotional development. The participants receive stipends (currently at $4 a hour) for the amount of hours they work on a monthly basis. The grant has various compliance requirements for the adults to participate in the program. The Agency determines the participants eligibility by determining that the adult is at least 55 years of age and that their total annual income (less allowable medical expenses), must fall at or below 200% of the poverty level as annually established by the South Carolina Department of Health and Human Services, which is $29,160 for 2023 . Condition: On the determination of eligibility based on income, the Agency failed to calculate and approve the participants income correctly and in a timely basis. Upon recalculation it was found that the participant had an annual income greater than the $29,160 threshold. Cause: This was due to oversight by management and not following the controls in place to approve the eligibility of participants. Context: Error occurred due to a miscalculation by program staff and was identified during recalculation. Effect or Potential Effect: Incorrect calculation of income results in the payment of stipends, mileage reimbursements, and applicable expenses for a participant that is not eligible for the program in accordance with grant requirements. Recommendation: Management should follow the controls that are in place to approve and review in a timely manner the eligibility of adults into the program and to review the participants eligibility status on an annual basis. View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation Date of Corrective Action : 10/31/2023 Person Responsible for Corrective Action: Andrew Boozer, Executive Director, Marcus Hunter, Director of Finance and Operations, and Beverly Breuer, Director of FGP/SCP Programs.