Finding Text
Finding 2025-004: Information on the Federal Program: Assistance Listing Number 93.568 - Low-Income Home Energy Assistance Program (LIHEAP) and 81.042 Weatherization Assistance Program Compliance Requirements: Reporting. Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance. Criteria: The Office of Economic Opportunity (OEO) requires monthly Financial Status Reports (FSRs) to be submitted by the 15th day of the month following the reporting period in accordance with LIHEAP and Weatherization reporting requirements. Condition: During our review of compliance with reporting requirements under LIHEAP and weatherization, we noted that monthly FSRs were submitted late to OEO for multiple months during the fiscal year. Cause: Management did not have sufficient procedures in place to ensure timely preparation, review, and submission of monthly FSRs across all LIHEAP funding sources. Effect or Potential Effect: Late submission of required financial reports results in noncompliance with pass-through reporting requirements and may increase oversight or monitoring by the pass-through entity. Context: For Fund 200 LIHEAP, 350 LWAP, 300 Weatherization DOE, and 360 Weatherization BIL, there were multiple months that were submitted late. OEO requires FSRs to be submitted by the 15th of the month following the reporting period; however, these reports were submitted after the required deadline. Repeat Finding: Repeat finding or 2024-005. Recommendation: We recommend management implement procedures to track reporting deadlines for all LIHEAP funding sources and ensure monthly FSRs are prepared, reviewed, and submitted timely in accordance with OEO requirements. Views of Responsible Official: Management concurs that all required reports must be submitted by established deadlines, including when a delay is only one day.