Audit 404643

Findings and Questioned Costs - Major Federal Award Programs Audit Finding No. 2024-002 - Special Tests - Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Community Services Block Grant 93.569 Federal Award Identification Number and Years: 22DSS1501EW 9/24 and 9/25 Name of Passthrough Entity: Connecticut Department of Social Services Criteria Tripartite board requirements, as detailed by the Community Service Block Grant Act at 42 USC 9910(b), mandate that governing boards must include representation from three distinct sectors: 1. One-third elected representatives in the community or their designee. 2. Not fewer than one-third from low-income individuals and families served reside in the neighborhood served. 3. The remaining membership from members of business, industry, labor, religious, law enforcement, education or other major groups and interests in the community served. Condition The organization's Board of Directors does not currently meet the required Tripartite Board composition standards. Cause The condition resulted primarily from challenges in identifying and recruiting qualified individuals willing to serve in the required board categories. These challenges, combined with an insufficient succession planning processes contributed to delays in filling vacancies and maintaining compliance with Tripartite requirement. Effect or Potential Effect Noncompliance with tripartite Board composition requirements may result in violations of applicable laws, regulations, or funding provisions. Additionally, the lack of required representation may limit the diversity of perspectives in governance and strategic decision-making, increase the risk of oversight deficiencies, and reduce effective stakeholder representation. Questioned Costs None Context Through August 2024, the Board of Directors consisted of 13 members, including 2 representatives from the community (low-income sector), 6 from the private sector, and 5 from the public sector. In Schedule of Findings and Questioned Costs December 31, 2024 each of the months of September and December 2024, one additional member was appointed to the community sector; however, the member appointed in September did not attend any meetings during 2024. Additionally, one private sector member's term concluded in October 2024. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend that management document recruitment efforts targeting specific categories, implement monitoring efforts to regularly assess board composition, and strengthen succession planning processes to maintain compliance with Tripartite requirements. Views of Responsible Officials Management will initiate an outreach plan to fill the open positions on the Board as required by the tripartite board requirements.

Finding No. 2024-003 - Eligibility - Significant Deficiency Name of Federal Agency: U.S. Department of Veterans Affairs Federal Program Name and Assistance Listing Number: VA Supportive Services for Veteran Families Program 64.033 Federal Award Identification Number and Years: 12-CT-021 12/24, 3/24 and 9/25 Name of Passthrough Entity: None Criteria In accordance with the Supportive Services for Veteran Families ("SSVF") program guide and 38 CFR Part 62.36(a), SSVF requires recertification at least every three months except for Veteran families receiving a Shallow subsidy described in 38 CFR Part 62.34(a)(8) who are recertified only at the end of the Shallow Subsidy period. Condition Instances were identified where participants were not recertified within the required timeframe. As a result, the program did not consistently comply with federally established recertification requirements. Cause The condition resulted from participant recertification due dates not being adequately monitored, and the absence of effective controls to track and ensure timely completion of required recertifications. Effect or Potential Effect Failure to perform timely recertifications increases the risk that participants may continue to receive services without confirmation of ongoing eligibility or need. This may result in noncompliance with program requirements and limits the program's ability to appropriately assess participants' housing barriers, current housing status, and continued eligibility for SSVF assistance. Questioned Costs None Context 3 of 16 participants tested were not properly recertified. Schedule of Findings and Questioned Costs December 31, 2024 Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend that management implement formal procedures and monitoring controls to ensure that participant recertifications are completed within required timeframes. This process should include tracking mechanisms (e.g., logs or system alerts) and documentation of follow-up efforts when participants do not respond timely. Views of Responsible Officials Management will attempt to schedule Veteran appointments every sixty days, allowing more time for Veterans to meet with their assigned case manager and ensure timely completion of recertifications in compliance with the 90-day requirement. All communications will be documented in Veteran case files.