Finding 387428 (2023-009)

Condition: Out of thirty participants tested, auditor determined three of the participants had their annual income calculated incorrectly. All three would have otherwise not been eligible for aid based on federal poverty guidelines. Criteria: One of the criteria established under the Uniform Guidance for the Community Services Block Grant is for the Organization to establish adequate controls to ensure the Eligibility requirements for the Uniform Guidance are followed. Cause: Some grant coordinators did not have sufficient understanding and training to properly calculate and document eligibility for the CSBG program. Effects: As a result, certain ineligible participants were allowed to enroll in the program. Recommendation: The auditor recommends that additional sufficient understanding and training be obtained by the grant coordinators to ensure eligibility requirements for the Uniform Guidance are followed. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and is working to establish a clear understanding of the grant eligibility requirements with the grant coordinators to ensure eligibility requirements for the Uniform Guidance are followed.