Finding 1219026 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-26

AI Summary

  • Core Issue: A case was misclassified under the wrong grant, lacking necessary eligibility documentation in the DAD system.
  • Impacted Requirements: Compliance with state requirements for maintaining complete client files and obtaining required documentation for grant eligibility.
  • Recommended Follow-Up: Strengthen review procedures for accurate grant coding and documentation, with quarterly audits of client files to ensure compliance.

Finding Text

Condition: An instance in which a case was incorrectly coded to the grant under audit. Upon further review, the case file did not contain sufficient supporting documentation in the DAD system to substantiate eligibility under the audited grant. Although the misclassification to the incorrect grant code was identified, required eligibility documentation supporting the case’s inclusion under any applicable grant was not maintained in the system. Criteria: Eligibility for participation in the program requires the Organization to maintain complete and accurate client files in accordance with state requirements. The state provides a prescribed list of documentation that must be obtained and retained prior to determining eligibility and disbursing federal commodities. Cause: The Organization has established procedures intended to ensure the completeness of case files, including a process to verify receipt of all required documentation during the application and approval process. However, in this instance, the established procedures were not effectively followed, resulting in improper grant coding and incomplete documentation within the DAD system. Effect: Case files cannot be considered complete or compliant with program requirements when required eligibility documentation is missing or when cases are improperly coded to a grant for which eligibility cannot be supported. As a result, there is an increased risk that program benefits may be provided to ineligible individuals or charged to an incorrect funding source. Recommendation: We recommend that the Organization strengthen its review procedures to ensure cases are accurately coded to the appropriate grant and all required eligibility documentation is obtained, reviewed, and maintained in the DAD system. Additionally, we recommend that periodic (at least quarterly) reviews of client files be performed to verify ongoing compliance with state documentation and grant eligibility requirements and that missing documentation be obtained and retained where applicable. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and plans to enhance its review of case files to ensure that each file contains the required eligibility documentation and is properly coded to the appropriate grant. Management also plans to reinforce procedures to prevent similar issues in the future.

Corrective Action Plan

Name of Responsible Official: Polly Tribble, Executive Director Anticipated Completion Date: September 30, 2026 Disability Rights Mississippi Response Disability Rights Mississippi (DRMS) acknowledges the audit finding and has reviewed the circumstances that resulted in the identified deficiency. The finding was attributable to a case being incorrectly assigned to a grant and the absence of required eligibility documentation in the DAD case management system. Although policies and procedures were in place to ensure proper eligibility documentation and grant coding, those procedures were not followed in this instance. Management believes this finding was isolated in nature; however, the corrective actions outlined below are intended to further strengthen controls and prevent similar occurrences in the future. To address this finding, DRMS will implement the following corrective actions: 1. Review and Update Procedures • Existing eligibility verification and grant coding procedures will be reviewed and revised as necessary to clarify documentation requirements and grant assignment responsibilities. • Written guidance will be provided to staff outlining required eligibility documentation for each program and funding source. 2. Staff Training • All legal advocacy, monitoring, and investigations staff will receive refresher training on eligibility determination requirements, documentation standards, and proper grant coding procedures. • Supervisors will reinforce expectations regarding complete and accurate case documentation. 27 ~i■ DISABILITY ~~l~I IRIIGIHITS I MISSISSIPPI 3. Enhanced Supervisory Review • Supervisors will review newly opened cases to verify that required eligibility documentation has been obtained and uploaded into the DAD system prior to final case approval. • Designated funding sources in DAD will be reviewed to ensure cases are charged to the appropriate grant. 4. Quarterly Quality Assurance Reviews • Beginning in FY 2026, management will conduct quarterly reviews of a sample of case files from each program. • Reviews will assess the presence of required eligibility documentation, accuracy of funding source coding in DAD, and compliance with applicable program requirements. • Any deficiencies identified will be corrected promptly, and recurring issues will be addressed through additional training and process improvements. 5. Monitoring and Documentation • Results of quarterly reviews will be documented and maintained for management oversight. • Corrective actions resulting from identified deficiencies will be tracked to ensure timely resolution and ongoing compliance. DRMS is committed to maintaining compliance with applicable grant requirements and to ensuring that case documentation, eligibility determinations, and grant assignments are completed accurately and consistently. The corrective actions described above are designed to enhance monitoring and oversight, reinforce staff accountability, and reduce the likelihood of future documentation or coding deficiencies.

Categories

Eligibility

Programs in Audit

ALN Program Name Expenditures
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $504,862
96.009 SOCIAL SECURITY STATE GRANTS FOR WORK INCENTIVES ASSISTANCE TO DISABLED BENEFICIARIES $480,036
93.138 PROTECTION AND ADVOCACY FOR INDIVIDUALS WITH MENTAL ILLNESS $475,182
84.240 PROGRAM OF PROTECTION AND ADVOCACY OF INDIVIDUAL RIGHTS $240,451
93.618 VOTING ACCESS FOR INDIVIDUALS WITH DISABILITIES-GRANTS FOR PROTECTION AND ADVOCACY SYSTEMS $182,973
93.843 ACL ASSISTIVE TECHNOLOGY STATE GRANTS FOR PROTECTION AND ADVOCACY $66,442
93.873 STATE GRANTS FOR PROTECTION AND ADVOCACY SERVICES $47,020