Audit 392941

Criteria - In accordance with the OMB Compliance Supplement for Low Income Home and Energy Assistance (Assistance Listing #93.568), subrecipients must obtain and retain documentation to support program eligibility determinations, including verification of applicant income. Condition - In a sampling of five applicant files, it was noted that one file did not contain sufficient income verification documentation and one file contained only partial documentation to support eligibility determinations. Cause - Incomplete recordkeeping appears to result from personnel turnover in the program. Complete income documentation obtained during the application process was not retained in the applicant file. Effect of Condition - Failure to maintain complete income verification records may increase the risk that ineligible individuals receive program benefits and may result in noncompliance with federal requirements. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Applicant files were available for inspection, two of five files inspected contained partial income verification. Recommendation - Strengthen training and expectations of personnel involved in the eligibility determination to ensure all required income documentation is consistently collected and retained in each applicant file. Views of Responsible Officials and Planned Corrective Actions - The Agency acknowledges and is aware of this information in regards to the two files. Program departments are responsible for complete eligibility verification and documentation. Program personnel are trained and will continue to follow its policies and procedures to maintain complete eligibility documentation for future periods.