Audit 50172

Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Criteria: Organizations operating the Low-Income Home Energy Assistance are required to maintain sufficient internal controls to ensure compliance with eligibility requirement. Context: A sample of 60 clients with total benefits of $72,222 were selected for testing for the year. The testing found two files with incorrect benefit payment amounts totaling $556. Effect: The assistance payments on behalf of the two clients noted above are not made in accordance with program regulations. Cause: Greater Lawrence Community Action Council, Inc.?s internal controls were not operating effectively to prevent or detect incorrect assistance payments made on behalf of the clients participating in the program. Auditor's Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. View of Responsible Officials and Planned Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.

Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Criteria: Organizations operating the Low-Income Home Energy Assistance are required to maintain sufficient internal controls to ensure compliance with eligibility requirement. Context: A sample of 60 clients with total benefits of $72,222 were selected for testing for the year. The testing found two files with incorrect benefit payment amounts totaling $556. Effect: The assistance payments on behalf of the two clients noted above are not made in accordance with program regulations. Cause: Greater Lawrence Community Action Council, Inc.?s internal controls were not operating effectively to prevent or detect incorrect assistance payments made on behalf of the clients participating in the program. Auditor's Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. View of Responsible Officials and Planned Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.

Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Criteria: Organizations operating the Low-Income Home Energy Assistance are required to maintain sufficient internal controls to ensure compliance with eligibility requirement. Context: A sample of 60 clients with total benefits of $72,222 were selected for testing for the year. The testing found two files with incorrect benefit payment amounts totaling $556. Effect: The assistance payments on behalf of the two clients noted above are not made in accordance with program regulations. Cause: Greater Lawrence Community Action Council, Inc.?s internal controls were not operating effectively to prevent or detect incorrect assistance payments made on behalf of the clients participating in the program. Auditor's Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. View of Responsible Officials and Planned Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.

Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Criteria: Organizations operating the Low-Income Home Energy Assistance are required to maintain sufficient internal controls to ensure compliance with eligibility requirement. Context: A sample of 60 clients with total benefits of $72,222 were selected for testing for the year. The testing found two files with incorrect benefit payment amounts totaling $556. Effect: The assistance payments on behalf of the two clients noted above are not made in accordance with program regulations. Cause: Greater Lawrence Community Action Council, Inc.?s internal controls were not operating effectively to prevent or detect incorrect assistance payments made on behalf of the clients participating in the program. Auditor's Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. View of Responsible Officials and Planned Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.