Audit 25575

Finding 2022-001: Reportable Finding Considered a Significant Deficiency ? Internal controls over eligibility for ACL Center of Independent Living Program Program Name: ACL Centers for Independent Living Assistance listing #: 93.432 Federal Awarding Agency: U.S. Department of Health & Human Services Compliance Requirement: Eligibility Criteria: Under the ACL Centers for Independent Living grants, recipients are required to check applicants for eligibility. As part of the Organization?s internal control process, each beneficiary is required to have a signed eligibility verification form prior to starting a new casefile. Condition: Under awards and periods listed below, the Organization failed to have signed verification forms prior to the start of services for several of the beneficiaries selected for testing during the audit. Award Number Period 2106MDILCL-00 10/1/21?9/30/22 2108MDILCL-00 10/1/21-9/30/22 2106MDILC5-00 4/1/21-9/30/22 2108MDILC5-00 4/1/21-9/30/22 Cause: Per discussion with Management, the missing verification forms resulted from staff starting a casefile before obtaining a signed eligibility verification form. Effect: The Organization?s internal control was not working effectively. While there were no issues of noncompliance identified during the audit, there is a risk that the Organization could serve an ineligible individual under the program by not following the established internal control processes. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization enforce the established control processes over the setup of new casefiles with limited access and assign an individual to review the eligibility verification form prior to opening a casefile. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.

Finding 2022-001: Reportable Finding Considered a Significant Deficiency ? Internal controls over eligibility for ACL Center of Independent Living Program Program Name: ACL Centers for Independent Living Assistance listing #: 93.432 Federal Awarding Agency: U.S. Department of Health & Human Services Compliance Requirement: Eligibility Criteria: Under the ACL Centers for Independent Living grants, recipients are required to check applicants for eligibility. As part of the Organization?s internal control process, each beneficiary is required to have a signed eligibility verification form prior to starting a new casefile. Condition: Under awards and periods listed below, the Organization failed to have signed verification forms prior to the start of services for several of the beneficiaries selected for testing during the audit. Award Number Period 2106MDILCL-00 10/1/21?9/30/22 2108MDILCL-00 10/1/21-9/30/22 2106MDILC5-00 4/1/21-9/30/22 2108MDILC5-00 4/1/21-9/30/22 Cause: Per discussion with Management, the missing verification forms resulted from staff starting a casefile before obtaining a signed eligibility verification form. Effect: The Organization?s internal control was not working effectively. While there were no issues of noncompliance identified during the audit, there is a risk that the Organization could serve an ineligible individual under the program by not following the established internal control processes. Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization enforce the established control processes over the setup of new casefiles with limited access and assign an individual to review the eligibility verification form prior to opening a casefile. Views of Responsible Officials and Corrective Action Plan (unaudited): See corrective action plan.