Finding Text
Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Homeless Challenge Grant Assistance Listing Number: 93.558 Federal Award Identification Number and Year: IP004 - 2025 Pass-Through Agency: Palm Beach County Board of County Commissioners Award Period: July 1, 2024 – June 30, 2025 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria: Eligibility determinations must be reviewed by an individual other than the preparer to ensure that only eligible participants are served in accordance with the grant agreement. Condition: During our testing, we noted that the Organization did not have adequate internal controls to ensure eligibility intake forms were reviewed by an individual other than the preparer. Questioned costs: None. Context: Of the eight eligibility intake forms selected for testing, four were not reviewed by an individual other than the preparer. The review of intake forms is the sole key control over participant eligibility for this program. Cause: The Organization lacked a review process requiring eligibility determinations to be reviewed by someone independent of the preparer. Effect: Without an independent review of eligibility determinations, the Organization could allow ineligible participants into the program, resulting in noncompliance with grant requirements and potential disallowed costs. Repeat finding: No Recommendation: Eligibility intake forms should be reviewed by an individual other than the preparer to ensure that only eligible participants are served under the Homeless Challenge Grant. Views of responsible officials: There is no disagreement with the audit finding.