Finding 1181696 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-03-20

AI Summary

  • Core Issue: One out of five applicant files lacked sufficient income verification, risking eligibility compliance.
  • Impacted Requirements: Documentation must support program eligibility determinations as per OMB Compliance Supplement.
  • Recommended Follow-Up: Enhance training for staff on collecting and retaining all necessary income documentation consistently.

Finding Text

Criteria - In accordance with the OMB Compliance Supplement for Low Income Home and Energy Assistance (Assistance Listing #93.568), subrecipients must obtain and retain documentation to support program eligibility determinations, including verification of applicant income. Condition - In a sampling of five applicant files, it was noted that one file did not contain sufficient income verification documentation and one file contained only partial documentation to support eligibility determinations. Cause - Incomplete recordkeeping appears to result from personnel turnover in the program. Complete income documentation obtained during the application process was not retained in the applicant file. Effect of Condition - Failure to maintain complete income verification records may increase the risk that ineligible individuals receive program benefits and may result in noncompliance with federal requirements. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Applicant files were available for inspection, two of five files inspected contained partial income verification. Recommendation - Strengthen training and expectations of personnel involved in the eligibility determination to ensure all required income documentation is consistently collected and retained in each applicant file. Views of Responsible Officials and Planned Corrective Actions - The Agency acknowledges and is aware of this information in regards to the two files. Program departments are responsible for complete eligibility verification and documentation. Program personnel are trained and will continue to follow its policies and procedures to maintain complete eligibility documentation for future periods.

Corrective Action Plan

Name of auditee: Niagara Community Action Program, Inc. TIN: 16-0919885 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2024 - October 31, 2025 CAP prepared by: Paul Wilson pwilson@niagaracap.org Finding 2025-001 Corrective Action Plan The Agency acknowledges and is aware of this information in regards to the two files. Program departments are responsible for complete eligibility verification and documentation. Program personnel are trained and will continue to follow its policies and procedures to maintain complete eligibility documentation for future periods.

Categories

Eligibility Subrecipient Monitoring

Other Findings in this Audit

  • 1181695 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $253,951
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $237,150
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $199,796
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $35,178
93.569 COMMUNITY SERVICES BLOCK GRANT $12,476
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $9,092