Audit 311224

Criteria and Condition: Eligibility for individuals to participate in and receive services from the program should be determined by comparing the clients income to the appropriate poverty figures. Context: During the testing of the case files, it was determined that the poverty level chart was not input correctly and four of the sixty cases selected exceeded two hundred percent of the poverty level without appropriate documentation as to why services were provided for the client that exceeded the maximum income requirement. Cause: Controls were not in place to insure that the appropriate income levels for 2023 were in place and followed. Effect: Due to the inappropriate income levels, all of the income calculations were incorrect for 2023. Questioned Costs: Questioned cost was not determined since the services may have been provided even though the income level exceeded maximum with additional appropriate documentation. Auditor’s recommendation: We recommend the Organization establish controls going forward that when the income levels are keyed into the case system, the calculations are checked against the income level for individuals eligible for assistance provided by LSC. View of Responsible Officials and Planned Corrective Actions: The recipient has developed controls to insure that all future income levels are correctly calculated according to the information provided by LSC. The recipient has contacted LSC and is working to correct the errors.

Criteria and Condition: Eligibility for individuals to participate in and receive services from the program should be determined by comparing the clients income to the appropriate poverty figures. Context: During the testing of the case files, it was determined that the poverty level chart was not input correctly and four of the sixty cases selected exceeded two hundred percent of the poverty level without appropriate documentation as to why services were provided for the client that exceeded the maximum income requirement. Cause: Controls were not in place to insure that the appropriate income levels for 2023 were in place and followed. Effect: Due to the inappropriate income levels, all of the income calculations were incorrect for 2023. Questioned Costs: Questioned cost was not determined since the services may have been provided even though the income level exceeded maximum with additional appropriate documentation. Auditor’s recommendation: We recommend the Organization establish controls going forward that when the income levels are keyed into the case system, the calculations are checked against the income level for individuals eligible for assistance provided by LSC. View of Responsible Officials and Planned Corrective Actions: The recipient has developed controls to insure that all future income levels are correctly calculated according to the information provided by LSC. The recipient has contacted LSC and is working to correct the errors.