Audit 34026

Finding 2022-001 CFDA: 93.914 Program Title: Emergency Relief Project Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: City and County of San Francisco Pass-Through Award No.: 1000002517; 1000006123; 1000024465 Criteria Program requirements state that program participants must meet certain eligibility requirements including residency, HIV status, and income thresholds in order to receive services. Eligible participants are used to calculate Unduplicated Client (?UDC?) totals required by the program. Condition Testing selected twenty-five program participants. Of the twenty-five, three did not have documentation of recent income sufficient to determine income eligibility under the program. All twenty-five had documentation of HIV status. Cause The Organization does not have a control in place to verify participants in a program met continuing eligibility requirements in a timely manner. Context Program participants may receive services from several organizations and agencies, and eligibility is tracked by all organizations and agencies through a single database managed by the City and County of San Francisco. All errors occurred with participants that had been determined to be eligible in a previous period. The physical condition of the typical participant makes it unlikely their income status would change from earlier periods? certification. Effect It is possible that certain participants in the program are not eligible for services and should not have been counted toward the required total UDC reported by the program to the granting agency. Questioned Costs The finding did not result in any questioned costs. Prior Audit Finding No. Recommendation The Organization should implement a procedure and control to determine program participant eligibility on at least an annual or six-month schedule as required by the program. Views of Responsible Officials The Organization agrees with the finding, and will implement procedures to implement the recommendation.

Finding 2022-001 CFDA: 93.914 Program Title: Emergency Relief Project Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: City and County of San Francisco Pass-Through Award No.: 1000002517; 1000006123; 1000024465 Criteria Program requirements state that program participants must meet certain eligibility requirements including residency, HIV status, and income thresholds in order to receive services. Eligible participants are used to calculate Unduplicated Client (?UDC?) totals required by the program. Condition Testing selected twenty-five program participants. Of the twenty-five, three did not have documentation of recent income sufficient to determine income eligibility under the program. All twenty-five had documentation of HIV status. Cause The Organization does not have a control in place to verify participants in a program met continuing eligibility requirements in a timely manner. Context Program participants may receive services from several organizations and agencies, and eligibility is tracked by all organizations and agencies through a single database managed by the City and County of San Francisco. All errors occurred with participants that had been determined to be eligible in a previous period. The physical condition of the typical participant makes it unlikely their income status would change from earlier periods? certification. Effect It is possible that certain participants in the program are not eligible for services and should not have been counted toward the required total UDC reported by the program to the granting agency. Questioned Costs The finding did not result in any questioned costs. Prior Audit Finding No. Recommendation The Organization should implement a procedure and control to determine program participant eligibility on at least an annual or six-month schedule as required by the program. Views of Responsible Officials The Organization agrees with the finding, and will implement procedures to implement the recommendation.

Finding 2022-001 CFDA: 93.914 Program Title: Emergency Relief Project Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: City and County of San Francisco Pass-Through Award No.: 1000002517; 1000006123; 1000024465 Criteria Program requirements state that program participants must meet certain eligibility requirements including residency, HIV status, and income thresholds in order to receive services. Eligible participants are used to calculate Unduplicated Client (?UDC?) totals required by the program. Condition Testing selected twenty-five program participants. Of the twenty-five, three did not have documentation of recent income sufficient to determine income eligibility under the program. All twenty-five had documentation of HIV status. Cause The Organization does not have a control in place to verify participants in a program met continuing eligibility requirements in a timely manner. Context Program participants may receive services from several organizations and agencies, and eligibility is tracked by all organizations and agencies through a single database managed by the City and County of San Francisco. All errors occurred with participants that had been determined to be eligible in a previous period. The physical condition of the typical participant makes it unlikely their income status would change from earlier periods? certification. Effect It is possible that certain participants in the program are not eligible for services and should not have been counted toward the required total UDC reported by the program to the granting agency. Questioned Costs The finding did not result in any questioned costs. Prior Audit Finding No. Recommendation The Organization should implement a procedure and control to determine program participant eligibility on at least an annual or six-month schedule as required by the program. Views of Responsible Officials The Organization agrees with the finding, and will implement procedures to implement the recommendation.

Finding 2022-001 CFDA: 93.914 Program Title: Emergency Relief Project Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: City and County of San Francisco Pass-Through Award No.: 1000002517; 1000006123; 1000024465 Criteria Program requirements state that program participants must meet certain eligibility requirements including residency, HIV status, and income thresholds in order to receive services. Eligible participants are used to calculate Unduplicated Client (?UDC?) totals required by the program. Condition Testing selected twenty-five program participants. Of the twenty-five, three did not have documentation of recent income sufficient to determine income eligibility under the program. All twenty-five had documentation of HIV status. Cause The Organization does not have a control in place to verify participants in a program met continuing eligibility requirements in a timely manner. Context Program participants may receive services from several organizations and agencies, and eligibility is tracked by all organizations and agencies through a single database managed by the City and County of San Francisco. All errors occurred with participants that had been determined to be eligible in a previous period. The physical condition of the typical participant makes it unlikely their income status would change from earlier periods? certification. Effect It is possible that certain participants in the program are not eligible for services and should not have been counted toward the required total UDC reported by the program to the granting agency. Questioned Costs The finding did not result in any questioned costs. Prior Audit Finding No. Recommendation The Organization should implement a procedure and control to determine program participant eligibility on at least an annual or six-month schedule as required by the program. Views of Responsible Officials The Organization agrees with the finding, and will implement procedures to implement the recommendation.

Finding 2022-001 CFDA: 93.914 Program Title: Emergency Relief Project Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: City and County of San Francisco Pass-Through Award No.: 1000002517; 1000006123; 1000024465 Criteria Program requirements state that program participants must meet certain eligibility requirements including residency, HIV status, and income thresholds in order to receive services. Eligible participants are used to calculate Unduplicated Client (?UDC?) totals required by the program. Condition Testing selected twenty-five program participants. Of the twenty-five, three did not have documentation of recent income sufficient to determine income eligibility under the program. All twenty-five had documentation of HIV status. Cause The Organization does not have a control in place to verify participants in a program met continuing eligibility requirements in a timely manner. Context Program participants may receive services from several organizations and agencies, and eligibility is tracked by all organizations and agencies through a single database managed by the City and County of San Francisco. All errors occurred with participants that had been determined to be eligible in a previous period. The physical condition of the typical participant makes it unlikely their income status would change from earlier periods? certification. Effect It is possible that certain participants in the program are not eligible for services and should not have been counted toward the required total UDC reported by the program to the granting agency. Questioned Costs The finding did not result in any questioned costs. Prior Audit Finding No. Recommendation The Organization should implement a procedure and control to determine program participant eligibility on at least an annual or six-month schedule as required by the program. Views of Responsible Officials The Organization agrees with the finding, and will implement procedures to implement the recommendation.

Finding 2022-001 CFDA: 93.914 Program Title: Emergency Relief Project Grants Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: City and County of San Francisco Pass-Through Award No.: 1000002517; 1000006123; 1000024465 Criteria Program requirements state that program participants must meet certain eligibility requirements including residency, HIV status, and income thresholds in order to receive services. Eligible participants are used to calculate Unduplicated Client (?UDC?) totals required by the program. Condition Testing selected twenty-five program participants. Of the twenty-five, three did not have documentation of recent income sufficient to determine income eligibility under the program. All twenty-five had documentation of HIV status. Cause The Organization does not have a control in place to verify participants in a program met continuing eligibility requirements in a timely manner. Context Program participants may receive services from several organizations and agencies, and eligibility is tracked by all organizations and agencies through a single database managed by the City and County of San Francisco. All errors occurred with participants that had been determined to be eligible in a previous period. The physical condition of the typical participant makes it unlikely their income status would change from earlier periods? certification. Effect It is possible that certain participants in the program are not eligible for services and should not have been counted toward the required total UDC reported by the program to the granting agency. Questioned Costs The finding did not result in any questioned costs. Prior Audit Finding No. Recommendation The Organization should implement a procedure and control to determine program participant eligibility on at least an annual or six-month schedule as required by the program. Views of Responsible Officials The Organization agrees with the finding, and will implement procedures to implement the recommendation.