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.