Finding 10934 (2023-005)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-01-31
Audit: 14751
Auditor: Armanino

AI Summary

  • Core Issue: There is a material weakness in internal controls, as re-certification for two participants was not completed, risking non-compliance with federal eligibility regulations.
  • Impacted Requirements: The organization must ensure that all participants are re-certified annually to maintain eligibility for grant funding.
  • Recommended Follow-Up: Establish clear procedures and oversight for re-certification, with quarterly reviews by the Quality Improvement department to ensure compliance.

Finding Text

Type of Finding: Material Weakness in Internal Control over Compliance of Major Programs and Noncompliance within the Major Programs •Criteria: Caritas Family Solutions is responsible to implement an internal control system and process for re-certifications be performed as part of the required annual process to ensure that participants remain eligible for the grant. •Condition: During the audit, it was observed that re-certification was not performed for two participants as part of the required annual process to verify their ongoing eligibility. •Cause: The failure to perform re-certification may be attributed to a lack of established procedures, oversight, or a misunderstanding of the re-certification requirements. This could result in individuals who are not eligible to receive funds under the major program. •Effect: The absence of re-certification for eligible participants may lead to non-compliance with federal eligibility regulations, raising concerns about the proper allocation of grant resources. •Recommendation: The Organization should promptly establish and enforce clear procedures and oversight for conducting re-certification as part of the required annual process to ensure ongoing eligibility for all participants. •Responsible Party: Gary Huelsmann, Chief Executive Officer •Management Response and Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. A SCSEP Employment Specialist will meet with participants to complete the recertification application and gather the necessary documentation. The recertification application and documentation will be forwarded to the PM for review and approval. The PM will review the form, sign, and date it after confirming that all information is accurate and complete. If there are inaccuracies and/or missing information, the form will be returned to the ES who will follow up with the host site to obtain the missing information or correct the inaccuracy. Steps 1 and 2 will be repeated. The QI department will conduct quarterly file reviews to determine if processes are being followed. Re-certification was modified during the pandemic out of an abundance of caution for the participants in the program. Those who had access to the internet were asked to email their documentation, and those who didn’t were asked to mail theirs. A drive through recertification process was implemented when COVID restrictions eased, and participants were asked to remain in their vehicles while SCSEP employment specialists obtained their recertification documentation. Many participants do not have transportation and were not able to participate in the drive through. The most recent, pre-pandemic certification information for participants was used for those who were not able to attend the drive through or virtual recertification processes. CWI did not end COVID protocols until Q4 of PY2022 (April 1, 2023). Alternative recertification methods were used to comply with the protocols. With the end of the COVID protocols and restrictions, we have reinstituted the in-person/face-to-face recertification process required by the funder. •Anticipated Completion Date: Implemented in September 2023, but the process will be ongoing while the program is funded.

Corrective Action Plan

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. o A SCSEP Employment Specialist will meet with participants to complete the recertification application and gather the necessary documentation. o The recertification application and documentation will be forwarded to the PM for review and approval. o The PM will review the form, sign, and date it after confirming that all information is accurate and complete. o If there are inaccuracies and/or missing information, the form will be returned to the ES who will follow up with the host site to obtain the missing information or correct the inaccuracy. o Steps 1 and 2 will be repeated. o The QI department will conduct quarterly file reviews to determine if processes are being followed. Re-certification was modified during the pandemic out of an abundance of caution for the participants in the program. Those who had access to the internet were asked to email their documentation, and those who didn’t were asked to mail theirs. A drive through recertification process was implemented when COVID restrictions eased, and participants were asked to remain in their vehicles while SCSEP employment specialists obtained their recertification documentation. Many participants do not have transportation and were not able to participate in the drive through. The most recent, pre-pandemic certification information for participants was used for those who were not able to attend the drive through or virtual recertification processes. CWI did not end COVID protocols until Q4 of PY2022 (April 1, 2023). Alternative recertification methods were used to comply with the protocols. With the end of the COVID protocols and restrictions, we have reinstituted the in-person/face-to-face recertification process required by the funder. • Anticipated Completion Date: Implemented in September 2023, but the process will be ongoing while the program is funded.

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility Material Weakness

Other Findings in this Audit

  • 10930 2023-001
    Material Weakness
  • 10931 2023-002
    Material Weakness
  • 10932 2023-003
    Significant Deficiency
  • 10933 2023-004
    Material Weakness
  • 10935 2023-006
    -
  • 10936 2023-007
    -
  • 10937 2023-008
    Significant Deficiency
  • 10938 2023-009
    Material Weakness
  • 587372 2023-001
    Material Weakness
  • 587373 2023-002
    Material Weakness
  • 587374 2023-003
    Significant Deficiency
  • 587375 2023-004
    Material Weakness
  • 587376 2023-005
    Material Weakness
  • 587377 2023-006
    -
  • 587378 2023-007
    -
  • 587379 2023-008
    Significant Deficiency
  • 587380 2023-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
17.235 Senior Community Service Employment Program $104,027
97.024 Emergency Food and Shelter National Board Program $14,443