Finding 1157575 (2024-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: Two applicants were incorrectly deemed eligible for benefits under the Community Service Block Grant, violating the eligibility criteria.
  • Impacted Requirements: This finding highlights noncompliance with the Eligibility Compliance Requirement due to errors in eligibility calculations.
  • Recommended Follow-Up: Community Action Partnership of Lake County should implement a thorough review process for eligibility determinations before approval.

Finding Text

Criteria: Only individual households that fall under the 200% Poverty Guideline based on family size would be eligible to receive benefits from the Community Service Block Grant. Condition: During our Eligibility Compliance testing, we noted two incorrect eligibility calculations out of our sample of forty applicants. We consider this Single Audit finding to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Statistical sampling was not used when making sample selections. Questioned Costs: $2,600 Effect: Community Action Partnership of Lake County incorrectly determined two individuals were within the 200% Poverty Guideline and provided them assistance instead of determining they were not eligible. Cause: Community Action Partnership of Lake County controls did not detect the incorrect eligibility determination. Recommendation: We recommend Community Action Partnership of Lake County closely review each eligibility determination prior to approving eligibility for each of their applicants. Views of Responsible Officials: Management agrees with this finding and response is included in Corrective Action Plan.

Corrective Action Plan

2024-001: Eligibility – Community Service Block Grant - Assistance Listing #s 93.569 - Grant Period - Year Ended December 31, 2024 Criteria: Only individual households that fall under the 200% Poverty Guideline based on family size would be eligible to receive benefits from the Community Service Block Grant. Condition: During our Eligibility Compliance testing, we noted two incorrect eligibility calculations out of our sample of forty applicants. We consider this Single Audit finding to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan: Additional review of eligibility will be performed by management to assure proper eligibility going forward. The program Director will also be conducting additional training with the program staff on calculating income and required documentation. Responsible Person for Corrective Action Plan: Darlene Johnson, Deputy Director Implementation Date of Corrective Action Plan: November 1, 2025

Categories

Questioned Costs Eligibility

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant $1.14M
81.042 Weatherization Assistance for Low-Income Persons $452,733
93.568 Low-Income Home Energy Assistance $108,044