Finding 384973 (2023-002)

-
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-03-26
Audit: 298014
Auditor: Bdo USA PC

AI Summary

  • Core Issue: An individual under 16 years old received services from the Adult Education program, violating eligibility requirements.
  • Impacted Requirements: Compliance supplement for ALN 84.002 mandates that participants must be at least 16 years old.
  • Recommended Follow-Up: Implement clearer policies and a verification process to ensure all enrolled individuals meet age eligibility before receiving services.

Finding Text

Finding Number: 2023-002 – Eligibility Information on Federal Program: U.S. Department of Education ALN: 84.002 ALN Name: Adult Education – Basic Grants to States Context: It was identified that one sampled individual who received services under the program did not meet the age requirement stipulated by program guidelines. Criteria: According to the compliance supplement for ALN 84.002, eligible individuals must be at least 16 years of age to qualify for the program. Condition: A sampled individual received program services despite being below the specified age requirement outlined in the compliance supplement. Cause: There was an oversight of the eligibility criteria during the enrollment process. Effect or Potential Effect: Expenses of $21 were improperly charged to the program for the services provided to this individual. Questioned Costs: $21 based on the samples tested Recommendation: We recommend that the Library implement policies and procedures to ensure that staff involved in the enrollment process have a clear understanding of the eligibility criteria. Additionally, the Library should implement a documentation and verification process to confirm enrolled individuals meet the specified eligibility criteria prior to receiving program services. Views of Responsible Officials: The Library agrees with the finding. The Library continues to take steps to improve this process. See the Library’s further response to this finding as described in the accompanying management's planned corrective actions, Appendix A.

Corrective Action Plan

Finding Number: 2023-002 – Eligibility Planned Corrective Action: We agree with the finding. It should be noted that this individual received only 30 minutes of services. Nonetheless, to prevent future occurrences, we have established a peer-review process where student records are reviewed by a program coordinator or manager to ascertain compliance with the grant requirements. We have also scheduled a series of trainings for staff in addition to the ones offered by the state to keep staff up-to-date on guidelines and changes to the grants. Person Responsible: Stephen Mack, Chief Financial Officer Expected Completion Date: Immediately

Categories

Questioned Costs Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.002 Adult Education - Basic Grants to States $2.15M
45.309 Museum Grants for African American History and Culture $227,593
45.310 Grants to States $149,080
93.569 Community Services Block Grant $118,615
32.009 Emergency Connectivity Fund Program $107,790
21.016 Equitable Sharing $43,816
45.169 Promotion of the Humanities_office of Digital Humanities $17,969
45.312 National Leadership Grants $13,509
45.313 Laura Bush 21st Century Librarian Program $6,773