Finding 1191798 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-30

AI Summary

  • Core Issue: There is a significant breakdown in internal controls over the quality assurance process for weatherization projects, leading to improper approvals of units.
  • Impacted Requirements: Quality control inspections must be conducted by certified inspectors, ensuring compliance with state standards before reporting and invoicing.
  • Recommended Follow-Up: Strengthen QCI responsibilities, enhance documentation standards, increase supervisory reviews, and provide ongoing training for QCI personnel.

Finding Text

U.S. Department of Energy U.S. Department of Health and Human Services State of Vermont Agency of Human Services Material Weakness in internal control over compliance 2025-001: Compliance Finding – Special Tests and Provisions Weatherization Assistance for Low-Income Persons (ALN 81.042) and Low-Income Home Energy Assistance (ALN 93.568) Condition: A critical component of the analysis of internal controls over compliance is the quality control inspection form. During the assessment of Weatherization eligibility, the Quality Control Inspector (QCI) is a hallmark control serving as evidence of the job being ready for billing. Several jobs subject to monitoring by the Office of Economic Opportunity (OEO) were cited as having been improperly passed through the quality control process. Quality assurance visits by OEO identified multiple issues that should not have been passed through to finalization. These issues were of a nature that should have been identified and corrected prior to final approval had a proper QCI been performed. Despite these deficiencies, the units were approved and reported as complete. This indicates a breakdown in internal controls over the quality assurance process rather than an isolated error. Criteria or specific requirement: Each weatherization project will have a separate quality control inspection performed by an employee who is certified by the Building Performance Institute (BPI) as a QCI. Only homes that pass this QCI may be reported and invoiced to the State. A quality control inspection cannot be performed by a person who supervises the crew or by someone who has worked on the project. Quality control inspections performed by the QCI person, must at minimum include a final blower door test, final combustion appliance safety tests, final inspection of installed work and assurance that all work was done in compliance with the state of Vermont Weatherization Program Standards. If all is acceptable, the QCI shall acquire signature of client on QCI form. Cause: Lack of oversight by management - ineffective implementation of QCI procedures, including inadequate verification of work completion and insufficient supervisory review of QCI approvals. Questioned costs: No questioned costs were identified. Effect: The Organization approved and reported weatherization units that did not meet program requirements at the time of sign-off. This increases the risk that: noncompliant units are included in production reports, health and safety issues remain unaddressed, or costs associated with improperly approved units could be subject to disallowance upon monitoring or further review. Recommendation: We understand that ongoing cultural shifts have occurred in the weatherization department after the issues being identified by OEO. We recommend that the Organization reinforce QCI responsibilities and documentation standards to ensure that inspections are complete and in compliance with all federal and state requirements. In addition, the Organization can implement additional supervisory review of files before QCI is completed. As part of conversations with management, there was an increased emphasis on training – by providing refresher training to all QCI personnel throughout the year, this helps to ensure all requirements are met.

Corrective Action Plan

Weatherization Assistance Program (ALN 81.042) Low-Income Home Energy Assistance (ALN 93.568) U.S. Department of Energy U.S. Department of Health and Human Services State of Vermont Agency of Human Services Finding 2025-001 Compliance Finding - Special Tests and Provisions Material Weakness in Internal Control Over Compliance Views of Responsible Officials Management acknowledges the deficiency identified in the Quality Control Inspection (QCI) process. While questioned costs were not identified, we recognize that the breakdown in controls represents a material weakness requiring immediate and sustained corrective action. Since the Office of Economic Opportunity (OEO) monitoring review, the Organization has undergone structural and cultural changes within the Weatherization Department. Leadership has taken decisive steps to reinforce compliance expectations, supervisory accountability, and documentation integrity. Corrective Action Plan 1. Immediate Structural Oversight Enhancement • Will Eberle (Weatherization Director) is designated as the primary responsible official for QCI program compliance. • Scott Hall (Weatherization Associate Director and Quality Control Lead) is responsible for direct oversight of all QCI staff and inspection standards. • Chris Locarno (Business Manager) will provide executive-level oversight and ensure crossdepartmental accountability and reporting to senior leadership and the Board. Effective immediately: • No weatherization unit may be reported or invoiced until: o QCI documentation is fully complete, o All required test results (blower door, combustion safety, final inspection) are included, o Client signature is present, o Secondary supervisory review is completed. 2. Secondary File Review Control A new Two-Tier Review Process has been implemented: Tier 1 - QCI Review (Performed by Certified BPI QCI) • Full compliance with Vermont Weatherization Program Standards • Documentation of all required final tests • Verification that QCI was not performed by supervising crew members or project participant Tier 2 - Supervisory File Review • Conducted by Scott Hall • Random sampling at minimum 25% of completed units monthly • Monthly summary report submitted to Will Eberle • Quarterly compliance summary reviewed with Chris Locarno No unit will be considered production-complete until Tier 2 review confirms documentation sufficiency. 3. Mandatory QCI Refresher Training • All QC I-certified staff will complete refresher training on: o DOE and HHS requirements o Vermont Weatherization Program Standards o Documentation standards o Independence requirements • Training will occur semi-annually at minimum. • Scott Hall will document attendance and maintain training logs. • Chris Locarno will verify annual compliance training completion as part of management review. Additionally, peer case reviews will be incorporated quarterly to reinforce quality standards. 4. Cultural and Performance Accountability • QCI compliance metrics will be incorporated into staff performance evaluations. • Repeated documentation failures will result in retraining or removal of QCI approval authority. • Monthly compliance meetings led by Scott Hall will include trend review and corrective tracking. 5. Monitoring & Reporting Timeline Action Two-tier review implemented, Will Eberle, Completed Refresher training session, Scott Hall, Within 60 Days Executive compliance review structure , Chris Locarno, Completed Quarterly internal audit sampling, Scott Hall / Will Eberle, Ongoing Responsible Person: Scott Hall Date of Completion: April 1, 2026

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1191790 2025-001
    Material Weakness Repeat
  • 1191791 2025-001
    Material Weakness Repeat
  • 1191792 2025-001
    Material Weakness Repeat
  • 1191793 2025-001
    Material Weakness Repeat
  • 1191794 2025-001
    Material Weakness Repeat
  • 1191795 2025-001
    Material Weakness Repeat
  • 1191796 2025-001
    Material Weakness Repeat
  • 1191797 2025-001
    Material Weakness Repeat
  • 1191799 2025-002
    Material Weakness Repeat
  • 1191800 2025-003
    Material Weakness Repeat
  • 1191801 2025-003
    Material Weakness Repeat
  • 1191802 2025-003
    Material Weakness Repeat
  • 1191803 2025-003
    Material Weakness Repeat
  • 1191804 2025-003
    Material Weakness Repeat
  • 1191805 2025-003
    Material Weakness Repeat
  • 1191806 2025-003
    Material Weakness Repeat
  • 1191807 2025-003
    Material Weakness Repeat
  • 1191808 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.56M
93.569 COMMUNITY SERVICES BLOCK GRANT $696,215
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $292,405
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $276,181
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $142,076
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $111,958
10.558 CHILD AND ADULT CARE FOOD PROGRAM $89,151
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $51,000
14.267 CONTINUUM OF CARE PROGRAM $45,662
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $10,567
93.600 HEAD START $10,245
10.182 PANDEMIC RELIEF ACTIVITIES: LOCAL FOOD PURCHASE AGREEMENTS WITH STATES, TRIBES, AND LOCAL GOVERNMENTS $6,500
93.570 COMMUNITY SERVICES BLOCK GRANT DISCRETIONARY AWARDS $4,410
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $2,947