Finding Text
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2024-004 Significant Deficiency in Internal Controls over Compliance –Eligibility Agency: U.S. Department of Health and Human Services Program(s) and Federal Award Identification Number(s): Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes AL 93.047 New or Repeat: New Criteria: Per the Special Programs for the Aging, Title VI, Part A, Grants to Indian Tribes compliance supplement, eligible participants include Indians who are 60 years of age and older, and in the case of nutrition services, their spouses. Tribes also have authority to define Indians under 60 years of age as “older Indian” making them eligible for services. Condition: Regarding AL 93.047, support for one of the 40 participants tested could not provide evidence to show that they were eligible. Cause: Management oversite of eligible participants was ineffective. Effective: CCS was not in compliance with federal requirements related to the beneficiary eligibility requirements. Questioned costs: None. Perspective: Support for one of the 40 participants tested could not provide evidence to show that they were eligible.. Recommendation: To ensure compliance with the Uniform Guidance, CCS should ensure that participation forms are thoroughly reviewed. View of responsible officials: Management concurs with this finding. See corrective action plan