Finding 1229435 (2025-004)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-09-11

AI Summary

  • Core Issue: 16 out of 51 participant files lacked necessary supporting documentation for eligibility.
  • Impacted Requirements: Internal controls must ensure all documentation is collected and maintained before benefits are granted.
  • Recommended Follow-Up: Implement stronger internal control procedures to ensure all eligibility documentation is readily available in participant files.

Finding Text

Federal Program: Youth Homelessness Demonstration Program (14.276). Criteria: Internal controls should be in place to ensure that all supporting documentation is received and maintained in the participant files before benefits are provided to ensure eligibility. Condition: During our eligibility testing, we noted that 16 of 51 participants tested did not have supporting documentation. Four participant files could not be located, ten participant files did not have supporting documentation for date of birth, and three participant files did not have supporting documentation of the three categories of homelessness. All errors noted were from files administered by subrecipients. All were identified by the Organization and rectified after the fiscal year end. Cause: The Organization was utilizing subrecipients during the fiscal year June 30, 2025 to determine eligibility of participants. When the Organization took over these files, some of the subrecipient's information that was maintained in HMIS for these participants was locked and could no longer be accessed while some of the information was not received or could not be located. Effect: Benefits could be provided to people that are not eligible to participate in the program. Questioned Costs: None. Context: Total expenditures for the year ended June 30, 2025 for the program were $2,486,473. Repeat Finding: No. Recommendation: The Organization should establish internal control procedures to ensure that all proper documentation to support eligibility for participation in the program is maintained and readily available in the participant file. Views of Responsible Officials: We have established better internal controls with new program directors in place. Additionally, determination is made within the Organization along with files being maintained onsite.

Corrective Action Plan

Finding Type: Noncompliance and Internal Control. Name of Contact Person: Mr. Ryan Essex, Executive Director, (573) 650-3747. Recommendation: The Organization should establish internal control procedures to ensure that all proper documentation to support eligibility for participation in the program is maintained and readily available in the participant file. Corrective Action: The Organization has established better internal controls with new program directors in place. Additionally, determination is made within the Organization along with files being maintained onsite. Proposed Completion Date: Immediately.

Categories

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1229433 2025-002
    Material Weakness Repeat
  • 1229434 2025-003
    Material Weakness Repeat
  • 1229436 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.276 YOUTH HOMELESSNESS DEMONSTRATION PROGRAM $2.49M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $708,826
17.274 YOUTHBUILD $576,483
93.667 SOCIAL SERVICES BLOCK GRANT $339,836
14.267 CONTINUUM OF CARE PROGRAM $271,902
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $255,388
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $177,386
17.280 WORKFORCE INVESTMENT ACT (WIA) DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS $172,195
17.805 HOMELESS VETERANS REINTEGRATION PROJECT $160,950
93.556 Marylee Allen Promoting Safe and Stable Families $151,845
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $92,659
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $53,576
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $47,707
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $43,118
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $36,824
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $15,162
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $7,000
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $4,039
93.564 CHILD SUPPORT ENFORCEMENT RESEARCH $2,830