Finding 1155349 (2024-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-09-25

AI Summary

  • Core Issue: Seven client files lacked signed enrollment packages, leading to one ineligible participant being served.
  • Impacted Requirements: Eligibility criteria state participants must be aged 18-24 and involved in the justice system; failure to verify this resulted in noncompliance.
  • Recommended Follow-Up: Develop a thorough review process for intake forms to ensure eligibility is verified and monitored regularly.

Finding Text

MATERIAL WEAKNESS AND NONCOMPLIANCE WITH LAWS AND REGULATIONS 2024-001 ELIGIBILITY Federal Agency: Department of Labor Federal Program: Reentry Employment Opportunities Assistance Listing Number: 17.270 Federal Award Numbers and Year: CWI-23-012 March 1,2023-December 31,2025. Questioned Costs: None Reported Condition: During our review of participant intake forms for the GO1 program, we determined that 7 out of the 7 client files tested lacked signed and dated enrollment packages to verify eligibility. Of the 7 tested, 6 were able to be verified as under the maximum eligible age as of the end of the year using alternative documentation. One client tested was determined to be over the age of eligibity at the end of the year. Criteria: Participants must meet eligibility requirements according to the terms of the grant which include that a client must be between the ages of 18 and 24, involved in the justice system, and associated with violent crime. Cause: Prescribed procedures and processes were not followed due to staff turnover and lack of monitoring. Effect: An ineligible participant was served under the grant. Identification of Repeat Findings: This is not a repeat finding. Recommendation: We recommend that the Organization develop, document, and implement a review process that ensures all participant intake forms are completed and reviewed for correct eligibility determinations, and that eligibility is monitored on a regular basis to ensure that clients who age out of the grant are properly removed. View of Responsible Officials and Planned Corrective Actions: Management identified the employee responsible for the errors and self-reported the errors to the funder. The Organization has implemented a multi-step review process to ensure that only eligible individuals are served.

Corrective Action Plan

2024-001 ELIGIBILITY Intake forms were not completed for the WIOA program. One client tested during the audit was determined to be over the age of eligibility at the end of the year. Recommendation: The Organization should develop, document, and implement a review process that ensures all participant intake forms are completed and reviewed for correct eligibility determinations, and that eligibility is monitored on a regular basis to ensure that clients who age out of the grant are properly removed. Action Taken: The employee that took these actions was terminated once a thorough investigation was completed. This employee marked individuals as eligible even though they were not. The Organization self-reported to the funder and work with the funder to the funder’s satisfaction. This was finalized by the end of September 2024. Additionally, to ensure that all clients are eligible, the Organization, after the problem discussed above instituted a multiple step process to ensure eligibility. If someone is potentially eligible, the Organization reaches out to a third party to confirm eligibility, the case manager will sign off on the eligibility, and then the case manager’s boss will also review and sign off on the eligibility. Finally, the client is then submitted to the grantor for a final review. Contact Person: Shire Kuch Effective Date: 30 September 2024

Categories

Eligibility Subrecipient Monitoring Material Weakness

Other Findings in this Audit

  • 1155350 2024-002
    Material Weakness Repeat
  • 1155351 2024-002
    Material Weakness Repeat
  • 1155352 2024-002
    Material Weakness Repeat
  • 1155353 2024-002
    Material Weakness Repeat
  • 1155354 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
17.259 Wioa Youth Activities $900,357
93.994 Maternal and Child Health Services Block Grant to the States $858,632
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $252,617
84.425 Education Stabilization Fund $164,376
17.258 Wioa Adult Program $112,690
17.270 Reentry Employment Opportunities $95,597
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $46,367
93.778 Medical Assistance Program $34,473
84.027 Special Education Grants to States $11,169
17.235 Senior Community Service Employment Program $10,966
17.805 Homeless Veterans’ Reintegration Program $7,000
14.218 Community Development Block Grants/entitlement Grants $5,400