Audit 369808

Criteria: Only individual households that fall under the 200% Poverty Guideline based on family size would be eligible to receive benefits from the Community Service Block Grant. Condition: During our Eligibility Compliance testing, we noted two incorrect eligibility calculations out of our sample of forty applicants. We consider this Single Audit finding to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $2,600 Effect: Community Action Partnership of Lake County incorrectly determined two individuals were within the 200% Poverty Guideline and provided them assistance instead of determining they were not eligible. Cause: Community Action Partnership of Lake County controls did not detect the incorrect eligibility determination. Recommendation: We recommend Community Action Partnership of Lake County closely review each eligibility determination prior to approving eligibility for each of their applicants. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.