FAC Explorer

Finding 25137 (2022-001)

-
Requirement
E
Questioned Costs
$1
Year
2022
Accepted
2023-09-26
Audit: 22624
Organization: Community Action Resource & Development, Inc. (OK)
Auditor: Finley & Cook PLLC

AI Summary

  • Core Issue: One participant received CSBG CARES Act funding despite exceeding the income eligibility threshold.
  • Impacted Requirements: Eligibility must be based on income not exceeding 200% of HHS poverty guidelines.
  • Recommended Follow-Up: Implement procedures to ensure accurate calculation of income eligibility thresholds for all participants.

Finding Text

SECTION II?FINANCIAL STATEMENT FINDINGS None noted. SECTION III?FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2022-001?CSBG CARES Act Eligibility Requirements Program Affected: CSBG CARES Act Funding ALN 93.569 Criteria: CSBG CARES Act Funding ALN 93.569 requires the auditee to determine eligibility based on a participant?s income not exceeding 200% of the HHS poverty guidelines based on the number of individuals in the household. Condition: From our sample of 40 participants tested, we noted that CARD had provided benefits to one participant whose income exceeded the eligibility threshold. Cause: Management did not correctly calculate the income eligibility threshold for one participant. Effect: CSBG CARES Act grant funds were provided to a participant who was not eligible. Questioned Costs: Known and likely questioned costs did not exceed $25,000. Recommendation: Management should implement procedures to ensure income eligibility thresholds are calculated in accordance with the grant?s compliance requirements. Management?s Response: See accompanying Corrective Action Plan.

Corrective Action Plan

September 14, 2023 Corrective Action Notice Community Action Resource & Development, Inc. FISCAL YEAR END DATE: 12/31/22 The audit citation of a staff incident wherein net rather than gross income was utilized is most regrettable and an obvious error. Appropriately, the staff person was notified and the error was corrected. Retraining and relevant corrective action was taken. All persons who figure income eligibility received training and notifications regarding this failure to follow instructions. I and my staff feel certain that no further incidences of this outcome will happen in the future. Measures have also been placed on persons reviewing files and entering data for reporting purposes will double check the income eligibility to ensure correctness. Please know that our good intentions and continued efforts to accomplish clean and reliable audits is paramount.

Categories

Questioned Costs Eligibility

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $563,181
10.558 Child and Adult Care Food Program $290,243
93.569 Community Services Block Grant $280,079
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $94,822
93.568 Low-Income Home Energy Assistance $63,021
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $27,245
81.042 Weatherization Assistance for Low-Income Persons $17,518
14.239 Home Investment Partnerships Program $15,426
14.231 Emergency Solutions Grant Program $15,317
93.053 Nutrition Services Incentive Program $14,665
14.235 Supportive Housing Program $10,483