Finding 1167404 (2025-001)

2025-001: Applicant Provided the Incorrect Amount of LIHEAP Award. Assistance Listing Number: 93.568 Name of Federal Agency: Department of Health and Human Services Program Title: LIHEAP Compliance Requirement: Eligibility Pass-through Entity: Florida Department of Commerce Federal Grant/Contract Number and Grant Year E1991 2023 Finding Type: Significant Deficiency in Internal Control Questioned Costs: $3,577 Condition: Application for assistance under the LIHEAP program was approved for an amount which did not agree to the amount applicable for the applicant’s income and age per the Low-Income Home Energy Assistance Program Payment Matrix as provided by the Florida Department of Commerce. Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. The required eligibility determinations should be performed and the individual determined to be eligible in accordance with the compliance requirements of the program and the HHS Poverty Guidelines and State Medium Income Estimates. Cause: Human error in the calculation of the amount the individual was eligible for under the program that was not caught during the review and approval process. Effect: Providing incorrect funding to applicants may result in the loss of funding under the program. Prevalence: For a sample of 25 individuals provided LIHEAP benefits during fiscal year 2025, one participant was found to have been given an incorrect amount based on the Matrix provided by the Florida Department of Commerce resulting in an additional amount awarded of $100. Not a repeat finding and not found to be a systemic issue. Recommendation: Continued review of the calculations for amounts to be provided for applicants to ensure they meet the amounts determined under the Matrix provided by the Florida Department of Commerce.