Finding Text
Finding 2023-004, Eligibility (Assistance Listing 93.567 and 93.576) Criteria: 2 CFR § 200.300 requires that the Federal Organization or pass-through entity must manage and administer the Federal award in a manner so as to ensure that Federal programs are implemented in full accordance with the U.S. Constitution, applicable Federal statutes and regulations. Condition and Context: The Organization’s maintains files for the documentation of program eligibility however those documents do not include evidence of review or approval by the Organization’s staff. In addition, 37 out of 60 samples didn’t include the signature of the interpreter which also served as case manager. There was no indication of who was handling the case unless the enrollment form was signed by the interpreter. Cause: Internal controls over the documentation of program eligibility were not operating effectively or designed properly. Effect: The review and approval performed on program eligibility was not documented. Identification as a repeat finding: No. Questioned costs: None. Recommendation: We recommend that the Organization institute a policy that provides for the documentation of the review of eligibility documents.