Finding 1165049 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-16
Audit: 375165
Organization: The Access Agency, INC (CT)

AI Summary

  • Core Issue: An individual received benefits despite having an income above the eligibility threshold due to an incorrect calculation.
  • Impacted Requirements: Eligibility criteria for the Low Income Home Energy Assistance program were not properly reviewed, leading to misclassification.
  • Recommended Follow-Up: Implement additional controls to ensure accurate review of case files and prevent future miscalculations.

Finding Text

Finding #2025-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Home Energy Assistance Federal Assistance Listing: 93.568 Criteria - The eligibility requirements for the program are for households in which one or more individuals are receiving Temporary Assistance for Needy Families (TANF), Supplemental Security Income (SSI), Supplemental Nutrition Assistance Program (SNAP) benefits, or certain needs-tested veteran’s benefits; or households with incomes which do not exceed the greater of 201% of the federal poverty guidelines, or 60% of the state median income. Amount of the household size and total gross income determines the benefit level (1-3) a household receives. Condition - The Organization paid benefits for an individual whose income was over the threshold of 125% of the federal poverty guidelines (level 1) but below 200% of the federal poverty guidelines (level 2). The income was documented but ultimately incorrectly calculated. Questioned Costs - $150 of benefits were paid and should not have been. Context - Of the 10,038 applicants, we examined 60 and determined that two individual’s income determination was incorrect. Effect - One individual received more benefits for which they were eligible for. Cause - A proper review of the eligibility requirements was not properly performed resulting in an error in the income calculation for the two individuals. Recommendation - Management should consider additional controls ensure a proper review of case files for any miscalculations or misclassification of applicants. Views of Responsible Officials and Planned Corrective Action - Management Concurs with the finding. See separate corrective action plan.

Corrective Action Plan

Below you will find our corrective action plan to address the one finding in our FY 2025 Federal Single Audit, which received an unmodified opinion from our auditor Audit Finding #: 2025-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Home Energy Assistance (LIHEAP) Federal Assistance Listing (CFDA#): 93.568 Description: During the audited year July 2024 – June 2025, Access paid benefits for one individual whose income was over the threshold of 60% of the CT state median income. The income was documented, but incorrectly calculated. Statement of Concurrence: Access management concurs with the audit finding: Corrective Action: Access has put in place written procedures as follows: ○Access will provide additional training support and resources to staff to ensure that all LIHEAPapplications are certified in an accurate manner. ○Access will expand its internal file audit process to continue maintining a master log of all filesreviewed and also note any major findings so a timely response can be made.

Categories

Eligibility

Programs in Audit

ALN Program Name Expenditures
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $7.04M
93.569 COMMUNITY SERVICES BLOCK GRANT $770,195
10.558 CHILD AND ADULT CARE FOOD PROGRAM $762,360
93.667 SOCIAL SERVICES BLOCK GRANT $460,000
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $175,000
14.267 CONTINUUM OF CARE PROGRAM $121,920
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $15,379
21.019 CORONAVIRUS RELIEF FUND $13,000
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1,020