Finding Text
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 Organization) 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 Organization employees or by certain health care facilities.
Cause: The Organization 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 Costs: Not applicable
Identification as a repeat finding: Yes
Recommendation: We recommend the Organization establish a control requiring participants to certify the
accuracy of information. Additionally, the Organization 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.
Views of responsible officials and planned corrective actions: Management’s response is reported in “Corrective
Action Plan” at the end of this report. The Healthy Start Program transitioned to another local non-profit October
31, 2023. The Council will no longer have direct control over their corrective action plan.