Finding 1055497 (2023-002)

Federal Agency: Department of Health and Human Services Federal Program Title: Transitional Living for Homeless Youth Federal Assistance Listing Number: 93.550 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 9/30/23-9/29/24 and 9/30/22-9/29/23 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization must have support for the internal control over client eligibility. Condition: During the audit, it was discovered that the Organization did not have proper reviewer signoff on support for client eligibility. Questioned Costs: N/A Context: Federal Regulations require that clients meet certain eligibility requirements in order to receive services. Proper reviewer signoff for eligibility is necessary to ensure compliance with program requirements. Cause: The Organization did not have adequate controls in place to ensure that proper documentation and support for eligibility was obtained and reviewed by a qualified individual. Effect: The Organization may not have sufficient evidence to support client eligibility, which could result in noncompliance with program requirements. Repeat Finding: No Recommendation: It is recommended that the Organization implement controls to ensure that proper documentation and support for eligibility is obtained and reviewed by a qualified individual. Views of Responsible Officials: There is no disagreement with the audit finding.