Finding 1214776 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-05-15

AI Summary

  • Core Issue: A significant deficiency in internal controls was identified due to a missed income review for a Foster Grandparent participant, risking ineligible participation.
  • Impacted Requirements: Eligibility for stipends requires annual income reviews to ensure participants meet the income guidelines set by the Department of Health and Human Services.
  • Recommended Follow-Up: Implement a system to ensure timely eligibility verifications for all participants to comply with grant requirements and avoid future issues.

Finding Text

Federal Agency: Corporation for National and Community Service (CNCS) Federal Program Name: Foster Grandparent Federal Assistance Listing Number: 94.011 Federal Award Identification Number(s) and Year(s): 23SFEMN001-2025 Award Period: July 1, 2023 – June 30, 2026 Type of Finding: Significant Deficiency in Internal Control over Major Federal Programs and Other Matters Criteria or Specific Requirement: To be eligible to be paid a stipend, Foster Grandparents and Senior Companions must be at least 55 years old and meet income guidelines. Income eligibility is based on the applicant’s total annual income (including the total annual income of the applicant’s spouse), less allowable medical expenses. To be income-eligible, an applicant’s income must fall at or below 200 percent of the poverty level as annually established by the Department of Health and Human Services for the state in which he or she resides. Condition: During our testing of program participant eligibility, the organization notified us an annual income review for one participant was not completed during 2025. Questioned Costs: $3,131 Context: One of the twenty two program participants sampled did not have an income review performed in one of the years subsequent to the participant's enrollment, but prior to termination. Cause: Management was aware of the eligibility verification requirements, but did not perform the income review for this specific participant during this specific year. Effect: Potential for an ineligible person to participate in the program and receive federal funding stipends. Repeat Finding: This is not a repeat finding. Recommendation: The organization should ensure proper eligibility verifications are performed for all current and potential program participants to ensure all program participants are eligible. Views of Responsible Officials and Planned Corrective Action: There is no disagreement with the finding. The Area Supervisor worked with the participant to obtain the missing information. The Organization will ensure moving forward that eligibility verifications are performed for all participants in a timely manner as specified by the grant requirements.

Corrective Action Plan

Foster Grandparent Program – Assistance Listing No. 94.011 Recommendation: The organization should ensure proper eligibility verifications are performed for all current and potential program participants to ensure all program participants are eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure moving forward that eligibility verifications are performed for all participants in a timely manner as specified by the grant requirements. Name(s) of the contact person(s) responsible for corrective action: Andrew Johannes, CFO Planned completion date for corrective action plan: 12/31/2026

Categories

Eligibility Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $845,381
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $585,326
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $194,571
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $161,323
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $36,251