Finding 1130914 (2022-009)

Significant Deficiency 2022-09 Federal ALN Number 94.011 – Supporting Documents for Eligibility Requirements Criteria: According to Section 200.303 of the Uniform Guidance, a non federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. EENH must document their policies and procedures in determining eligibility and must have controls in place to ensure compliance with their policies and procedures and prevent fraud. Condition: During the 94.011 eligibility testing, two (2) samples have incomplete eligibility documentation. Cause of Condition: Management failed to obtain or retain the complete eligibility documentation. Possible Effect of Condition: Incomplete eligibility documentation creates a challenge in promptly verifying eligibility, thereby posing a risk of improper disbursements to individuals who do not meet the eligibility criteria. Questioned Cost: Not Quantifiable Recommendation: We recommend that management verify all documentation is completed and retained for each applicant as prescribed by EENH eligibility checklist