Finding 1222936 (2025-005)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-07-06
Audit: 406443
Organization: Help Usa, Inc. and Affiliates (NY)

AI Summary

  • Core Issue: There are significant deficiencies in internal controls regarding participant eligibility recertifications.
  • Impacted Requirements: Eligibility determinations must be supported by proper records and recertifications should occur every 90 days.
  • Recommended Follow-Up: Management should establish procedures to ensure timely completion of participant recertifications.

Finding Text

2025-005: Eligibility ALN 64.033 U.S. Department of Veteran Affairs - Significant Deficiency in Internal Control Criteria: Uniform Guidance requires that eligibility determinations for participants in federal award programs be supported by records maintained under a system of internal controls that provides reasonable assurance of participant eligibility. Participants should be recertified every 90 days. Condition: Inconsistencies in recordkeeping resulted in delayed or missed recertifications for 5 of 40 participants tested. The sample was not statistically valid. Cause: Management did not complete participant recertifications within the required 90-day period due to lack of education on the importance of timely submission. Effect: Participants continued to be documented as eligible to receive benefits during the fiscal year without timely recertification. Questioned Costs: None. Recommendation: We recommend management implement procedures to ensure participant recertifications are completed within 90 days. Views of Responsible Officials: Management acknowledges the finding. For details on actions taken, refer to the Corrective Action Plan.

Corrective Action Plan

Management has implemented a comprehensive continuing education program for employees who work on the SSVF program. Monthly internal audits are conducted by the Program leadership team to monitor compliance with funder guidelines.

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1222931 2025-004
    Material Weakness Repeat
  • 1222932 2025-004
    Material Weakness Repeat
  • 1222933 2025-005
    Material Weakness Repeat
  • 1222934 2025-005
    Material Weakness Repeat
  • 1222935 2025-005
    Material Weakness Repeat
  • 1222937 2025-006
    Material Weakness Repeat
  • 1222938 2025-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
64.024 VA HOMELESS PROVIDERS GRANT AND PER DIEM PROGRAM $1.68M
93.600 HEAD START $554,068
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $414,446
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $218,999
93.667 SOCIAL SERVICES BLOCK GRANT $135,699
16.575 CRIME VICTIM ASSISTANCE $126,596
64.033 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $105,247
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $50,396
64.033 VA SUPPORTIVE SERVICES FOR VETERAN FAMILIES PROGRAM $48,890
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $44,890
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $28,542
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $8,153
10.558 CHILD AND ADULT CARE FOOD PROGRAM $2,317
14.267 CONTINUUM OF CARE PROGRAM $2,140