Finding 34570 (2022-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-14
Audit: 32532
Organization: Catholic Charities, Inc. (DE)

AI Summary

  • Core Issue: Noncompliance found in 73 client files, including missing lease agreements and incorrect income reporting.
  • Impacted Requirements: Essential documentation for Low Income Home Energy Assistance was incomplete, leading to incorrect benefit amounts.
  • Recommended Follow-Up: Charities should enhance internal controls to ensure all required documentation is collected and benefits are accurately calculated.

Finding Text

Condition: We tested 73 client files and identified the following instances of noncompliance: - Two client files did not contain a current lease agreement. - One client file did not contain a zero income declaration form for a household member that did not have any income. - One client?s application reported an incorrect annual income amount. Household income was understated, resulting in the household receiving a higher benefit amount than they were entitled to based on their income and household size. - One client?s application reported an incorrect number of household members. The number of household members were overstated, resulting in the household receiving a higher benefit amount than they were entitled to based on their income and household size. Criteria: - The program requirements of the Low Income Home Energy Assistance contract administered by the Delaware Department of Health and Social Services indicate that each client file must contain the following documentation: o Application signed by the applicant o Social Security Card or documentation of all social security numbers of all occupants aged 6 months and over in the household o United States Citizen or Qualified Alien verification o Delaware residency verification o Address verification o Recent copy of electricity bill o Lease agreement, if a renter o Income documentation for all household members aged 18 and over if not attending school, including Zero Income Declaration forms, if applicable - Federal assistance to eligible low-income households is determined based upon a benefit matrix established by the State of Delaware each program year. Internal controls should be in place to ensure eligible households are awarded the correct benefit amount based on income level, household size, and fuel source. Cause: Oversight of program compliance requirements regarding file documentation and human error in determining energy assistance benefits. Effect: Three client files did not contain all the required documentation, and incorrect assistance benefit amounts were awarded to two households. Recommendation: We also recommend Charities review its internal controls and implement procedures to ensure that complete and accurate documentation is maintained for each program participant, and to ensure that program recipients are awarded the proper amount of assistance benefits based on their income, household size, and fuel type.

Corrective Action Plan

Corrective Action Plan: 1. In the instances of missing required documentation: Intake supervisors and workers will need to assure current copies of client leases and income verification documents are on file. Intake supervisors will continue to conduct random sampling case reviews quarterly, reporting noted infractions and the correction of noted chart infractions. a. Intake workers will receive directions on the required documents and the functions of the documents that must be current and maintained in the client file. b. The intake worker will assure the reason given for zero income is accurately documented on the Zero Income form and in the client?s file. 2. In the instances of incorrect recording of client income and household size: Intake supervisors and workers will engage in quarterly in-service training to address household income verification, calculation, and verification of the household size to assure appropriate award of program benefits. a. The guidelines for the calculations of income for program 2023 benefits guidelines will be reviewed with Intake Supervisors to assure training of the sites Intake Worker. b. The Intake Supervisor will be required to verify the income calculations and the household size in relation to the awarded benefit as part of the quarterly case review. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: March 2023

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 34569 2022-001
    Significant Deficiency Repeat
  • 34571 2022-003
    Significant Deficiency
  • 611011 2022-001
    Significant Deficiency Repeat
  • 611012 2022-002
    Significant Deficiency
  • 611013 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance Program $8.41M
10.558 Child and Adult Care Food Program $2.28M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $340,021
93.550 Transitional Living for Homeless Youth $187,500
14.231 Emergency Solutions Grants Program $76,254
93.676 Unaccompanied Alien Children Program $72,546
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $60,695
14.228 Community Development Block Grants/state's Program $60,557
93.788 Opiod Str $45,000
97.024 Emergency Food and Shelter National Board Program $33,350
14.218 Community Development Block Grants/entitlement Grants $32,009
21.023 Emergency Rental Assistance Program $18,000