Audit 320570

Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program Indiana Housing and Community Development Authority 10/01/22-09/30/23 #LI-023-024 Questioned Costs: None Condition: During our audit, Wipfli tested 60 participant files and their associated disbursements related to these grant awards. Of the 60 disbursements, seven of the applications were not processed within 75 days of the date of crisis or application date for program year 22-23. All transactions tested were for services provided that are allowable to be charged to the grant award. This is a repeat of finding 2022-001. Criteria: A requirement of the LIHEAP manual from the State of Indiana the Indiana Housing and Community Development Authority for the 22-23 program year indicates that the maximum period to process mail-in applications to determine and notify the applicant of eligibility must be no later than 75 calendar days after the application is complete with all required documentation. Cause: WICAA lacked adequate oversight to ensure all participant applications were processed consistently within 75 days for participants subsequent to year ended December 30, 2022 and the preparation of the 2022 audit when the findings were brought forward during the audit. Significant improvement was noted for the 23-24 program year with no errors found. Effect: As a result of the internal control and compliance matter identified, a significant deficiency and an instance of non-compliance exists in WICAA’s compliance of the major program for the 22-23 program year. There were no errors for the program year 23-24. Recommendation: We recommend that WICAA continue to monitor the process of participant applications so that participant applications can be processed within the required number of days of the application date when all required documentation is obtained. View of responsible officials: Management agrees with the assessment for the 22-23 program year and has implemented a process to monitor timely processing of files.

Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program Indiana Housing and Community Development Authority 10/01/22-09/30/23 #LI-023-024 Questioned Costs: None Condition: During our audit, Wipfli tested 60 participant files and their associated disbursements related to these grant awards. Of the 60 disbursements, seven of the applications were not processed within 75 days of the date of crisis or application date for program year 22-23. All transactions tested were for services provided that are allowable to be charged to the grant award. This is a repeat of finding 2022-001. Criteria: A requirement of the LIHEAP manual from the State of Indiana the Indiana Housing and Community Development Authority for the 22-23 program year indicates that the maximum period to process mail-in applications to determine and notify the applicant of eligibility must be no later than 75 calendar days after the application is complete with all required documentation. Cause: WICAA lacked adequate oversight to ensure all participant applications were processed consistently within 75 days for participants subsequent to year ended December 30, 2022 and the preparation of the 2022 audit when the findings were brought forward during the audit. Significant improvement was noted for the 23-24 program year with no errors found. Effect: As a result of the internal control and compliance matter identified, a significant deficiency and an instance of non-compliance exists in WICAA’s compliance of the major program for the 22-23 program year. There were no errors for the program year 23-24. Recommendation: We recommend that WICAA continue to monitor the process of participant applications so that participant applications can be processed within the required number of days of the application date when all required documentation is obtained. View of responsible officials: Management agrees with the assessment for the 22-23 program year and has implemented a process to monitor timely processing of files.

Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program Indiana Housing and Community Development Authority 10/01/22-09/30/23 #LI-023-024 Questioned Costs: None Condition: During our audit, Wipfli tested 60 participant files and their associated disbursements related to these grant awards. Of the 60 disbursements, seven of the applications were not processed within 75 days of the date of crisis or application date for program year 22-23. All transactions tested were for services provided that are allowable to be charged to the grant award. This is a repeat of finding 2022-001. Criteria: A requirement of the LIHEAP manual from the State of Indiana the Indiana Housing and Community Development Authority for the 22-23 program year indicates that the maximum period to process mail-in applications to determine and notify the applicant of eligibility must be no later than 75 calendar days after the application is complete with all required documentation. Cause: WICAA lacked adequate oversight to ensure all participant applications were processed consistently within 75 days for participants subsequent to year ended December 30, 2022 and the preparation of the 2022 audit when the findings were brought forward during the audit. Significant improvement was noted for the 23-24 program year with no errors found. Effect: As a result of the internal control and compliance matter identified, a significant deficiency and an instance of non-compliance exists in WICAA’s compliance of the major program for the 22-23 program year. There were no errors for the program year 23-24. Recommendation: We recommend that WICAA continue to monitor the process of participant applications so that participant applications can be processed within the required number of days of the application date when all required documentation is obtained. View of responsible officials: Management agrees with the assessment for the 22-23 program year and has implemented a process to monitor timely processing of files.

Department of Health and Human Services - AL #93.568 Low Income Home Energy Assistance Program Indiana Housing and Community Development Authority 10/01/22-09/30/23 #LI-023-024 Questioned Costs: None Condition: During our audit, Wipfli tested 60 participant files and their associated disbursements related to these grant awards. Of the 60 disbursements, seven of the applications were not processed within 75 days of the date of crisis or application date for program year 22-23. All transactions tested were for services provided that are allowable to be charged to the grant award. This is a repeat of finding 2022-001. Criteria: A requirement of the LIHEAP manual from the State of Indiana the Indiana Housing and Community Development Authority for the 22-23 program year indicates that the maximum period to process mail-in applications to determine and notify the applicant of eligibility must be no later than 75 calendar days after the application is complete with all required documentation. Cause: WICAA lacked adequate oversight to ensure all participant applications were processed consistently within 75 days for participants subsequent to year ended December 30, 2022 and the preparation of the 2022 audit when the findings were brought forward during the audit. Significant improvement was noted for the 23-24 program year with no errors found. Effect: As a result of the internal control and compliance matter identified, a significant deficiency and an instance of non-compliance exists in WICAA’s compliance of the major program for the 22-23 program year. There were no errors for the program year 23-24. Recommendation: We recommend that WICAA continue to monitor the process of participant applications so that participant applications can be processed within the required number of days of the application date when all required documentation is obtained. View of responsible officials: Management agrees with the assessment for the 22-23 program year and has implemented a process to monitor timely processing of files.