Finding 1223590 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-07-13

AI Summary

  • Core Issue: MDC enrolled participants in the Educational Opportunity Centers program without verifying their eligibility due to incomplete enrollment forms.
  • Impacted Requirements: Non-compliance with 34 CFR 644.32(a)(1) and 34 CFR 644.32(c) regarding participant eligibility determination and record-keeping.
  • Recommended Follow-Up: Implement stronger internal controls for eligibility verification, require program manager oversight, and provide training for staff on handling enrollment forms.

Finding Text

2025-001 Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Education ALN: 84.047 Criteria Per 34 CFR 644.32(a)(1), grantees shall determine the eligibility of each participant in the project at the time the individual is selected to participate. Per 34 CFR 644.32(c), grantees must also maintain a record of how the grantee determined that the participant was eligible to participate in the program under 34 CFR 644.3. Condition During our testing of 40 Educational Opportunity Centers ("EOC") participants, we found that MDC enrolled 4 individuals who had incomplete program information. We noted that each individual had left portions of the enrollment form blank. MDC was unable to produce any follow-up communication with the program participant to verify eligibility before they were enrolled in the program. As a result, MDC was unable to support all participants enrolled in EOC met the program eligibility requirements. Questioned costs Not determinable. Cause MDC lacked sufficient internal control over the review process of enrollment forms to ensure participants were eligible to be enrolled in EOC. Effect MDC’s failure to properly review and verify individual’s eligibility could result in services being provided to participants who do not meet the EOC eligibility requirements. Recommendation We recommend that MDC design and implement adequate internal control over its eligibility intake and determination process. MDC should require a program manager to verify a participant’s intake form for eligibility requirements, prior to enrolling them in its programs. MDC should also develop a protocol for how employees can respond and resolve incomplete enrollment forms. Training should be provided to all staff responsible for reviewing program eligibility forms.

Corrective Action Plan

See pdf of corrective action plan

Categories

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1223591 2025-002
    Material Weakness Repeat
  • 1223592 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $2.65M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $1.82M
84.066 TRIO EDUCATIONAL OPPORTUNITY CENTERS $726,752
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $412,158
14.267 CONTINUUM OF CARE PROGRAM $271,031
84.047 TRIO UPWARD BOUND $242,939
93.569 COMMUNITY SERVICES BLOCK GRANT $226,757
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $151,498
81.999 Low-Income Energy Efficiency $151,278
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $55,000