Finding 1181968 (2022-104)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2026-03-23

AI Summary

  • Core Issue: ITCN failed to provide required nutrition education and assess nutritional risk for participants in FAL 10.557, and charged inconsistent co-payments under FAL 93.575.
  • Impacted Requirements: Violations of 7 CFR §246.11 and §246.7 for nutrition education and risk assessment, and 45 CFR §98.45(b)(5) for sliding fee scale compliance.
  • Recommended Follow-Up: ITCN should ensure all participants receive proper nutrition education and adjust co-payments to align with the established sliding scale.

Finding Text

Condition and Context: For FAL 10.557, the program guidelines require each agency to provide nutrition education to each participant and document nutritional risk of each participant. For FAL 93.575, the program guidelines require ITCN to create a sliding scale of copayments and establish a payment rate schedule for parents. Context Condition For FAL 10.557: 2 out of 40 participants tested Documentation was not available to evidence that a participant had received the required nutrition education. 1 out of 40 participants tested Documentation was not available to evidence that the participant had nutritional risk For FAL 93.575: 2 out of 40 participants tested Participants were charged a co-payment which was inconsistent with the sliding scale policy. Criteria: 7 CFR §246.11, Nutrition education, requires agencies to provide nutrition education, including breastfeeding promotion and support, as a benefit of the program at no cost to the participant. 7 CFR §246.7, Nutritional Risk, requires a competent professional authority to determine that an applicant is at nutritional risk. 45 CFR §98.45(b)(5), Equal access, requires the agency to create a sliding fee scale that is affordable and does not exceed 7 percent of income for all families. Cause and Effect: The cause is due to lack of resources and oversight at ITCN’s offices. The effect is potentially providing benefits to participants that are not eligible under the WIC and CCDF guidelines. Recommendation: We recommend that ITCN adhere to its policy of providing nutritional education to each participant. We also recommend that ITCN charges participants the correct amount according to the sliding scale of fees. Management’s Response: ITCN’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.

Corrective Action Plan

Condition and context: For FAL 10.557, the program guidelines require each agency to provide nutrition education to each participant and document nutritional risk of each participant. For FAL 93.575, the program guidelines require ITCN to create a sliding scale of copayments and establish a payment rate schedule for parents. Recommendation: The auditors recommended that ITCN adhere to its policy of providing nutritional education to each participant. The auditors also recommended that ITCN charges participants the correct amount according to the sliding scale of fees. Contact Name: Deserea Quintana, Executive Director Corrective Action Planned: Staffing stabilized in WIC/CCDF. Since Aug 2023, the WIC Director implemented daily chart audits, staff training and guides, and policy updates to ensure nutrition education and risk documentation. System improvements are being evaluated to better tag services by appointment type. CCDF sliding fee scale and payment rate schedule were updated and re-issued. The staff will verify correct application at eligibility determination. Anticipated Completion Date: Ongoing, the next internal compliance review will be in March 2026.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1181957 2022-101
    Material Weakness Repeat
  • 1181958 2022-101
    Material Weakness Repeat
  • 1181959 2022-101
    Material Weakness Repeat
  • 1181960 2022-101
    Material Weakness Repeat
  • 1181961 2022-102
    Material Weakness Repeat
  • 1181962 2022-102
    Material Weakness Repeat
  • 1181963 2022-102
    Material Weakness Repeat
  • 1181964 2022-102
    Material Weakness Repeat
  • 1181965 2022-103
    Material Weakness Repeat
  • 1181966 2022-103
    Material Weakness Repeat
  • 1181967 2022-104
    Material Weakness Repeat
  • 1181969 2022-105
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $5.78M
93.600 HEAD START $2.25M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $857,482
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $797,889
93.047 SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS $616,985
16.841 VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM $384,493
17.265 NATIVE AMERICAN EMPLOYMENT AND TRAINING $320,227
11.029 TRIBAL BROADBAND CONNECTIVITY PROGRAM $288,819
93.054 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE VI, PART C, GRANTS TO INDIAN TRIBES AND NATIVE HAWAIIANS $230,319
15.029 TRIBAL COURTS $155,448
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $125,314
16.587 VIOLENCE AGAINST WOMEN DISCRETIONARY GRANTS FOR INDIAN TRIBAL GOVERNMENTS $99,977
10.558 CHILD AND ADULT CARE FOOD PROGRAM $81,884
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $15,741
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $14,147
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $3,919
93.071 MEDICARE ENROLLMENT ASSISTANCE PROGRAM $3,793