Finding Text
Finding: Item 2022-001 – Eligibility: Eligibility for Individuals
Federal Program – Healthy Start Initiative
Assistance Listing Number – 93.926
Material Weakness
Criteria: The federal program specifies the criteria for determining the individuals or groups of individuals that can participate in the program.
Condition/context: Community Service Council of Greater Tulsa, Inc. (the Council) did not have internal controls established for an independent review that the participants accepted into the program met the qualifying criteria. Eligibility may be determined by Council employees or by certain health care facilities.
Cause: The Council did not perform an independent review of source data to verify participant eligibility.
Effect: Lack of controls in place over acceptance of participants into the program increases the possibility that errors will be made when deciding who is eligible and the accuracy of data input into the system for tracking participants.
Questioned cost: Not applicable.
Recommendation: We recommend the Council establish a control requiring participants to certify the accuracy of information. Additionally, the Council should have an independent review of source data to verify participants are eligible and the accuracy of data entered into the system for tracking, and such review must be documented.
View of responsible officials: Management’s response is reported in “Corrective Action Plan” at the end of this report.