Finding 393750 (2022-006)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-04-18

AI Summary

  • Core Issue: The Agency failed to properly document and implement eligibility controls, leading to increased risk of approving ineligible funding.
  • Impacted Requirements: Compliance with CFDA 93.569 guidelines for determining eligibility was not met in several instances.
  • Recommended Follow-Up: Implement additional safeguards, including routine monitoring and cross-training, to address risks during high-pressure situations.

Finding Text

Criteria: In accordance with the requirements of the Program outlined in CFDA 93.569, the official guidelines as revised annually by HHS shall be used to determine eligibility. Condition: The test of the Agency's controls over compliance with eligibility compliance requirements resulted in four of 25 samples where the controls were not documented and as such could not be determined to be in place. The test of the Agency's controls over compliance with eligibility compliance requirements resulted in two of 25 samples where the controls did not detect errors in the determination of income for eligibility. Questioned Costs: N/A Effect: The Agency's risk for approving ineligible funding for individual assistance is increased. Cause: Pressures from COVID-19 resulted in controls being performed by others during an absence of qualified personnel and other communication issues. These pressures caused certain procedures in the process to be over-looked, improperly documented, or performed by someone without the requisite knowledge or training. Recommendation: The Agency should implement procedures to ensure that when pressures arise that create additional risk for error and/or noncompliance, additional safeguards are put in place including routine monitoring and cross training. Management's Response: See the Management's Response to Findings section for management' s detailed response to item 2022-006.

Corrective Action Plan

Capital Area Community Action Agency administers three Community Service Block Grants funded program. The 200% income eligibiloty criteria applied to all but the Disaster Recovery Supplemental Funds that stayed at 125%. A Florida Department of Economic Opportunity monitoring of the grants during this period did not find any eligibility compliance issues. Given this audit finding, staff will conduct a re-train ing of all CSBG staff to review income eligibility determinations and documentation necessary for the files.

Categories

Eligibility Subrecipient Monitoring

Other Findings in this Audit

  • 393745 2022-001
    Material Weakness
  • 393746 2022-002
    Significant Deficiency
  • 393747 2022-003
    Significant Deficiency
  • 393748 2022-004
    Significant Deficiency Repeat
  • 393749 2022-005
    Significant Deficiency Repeat
  • 970187 2022-001
    Material Weakness
  • 970188 2022-002
    Significant Deficiency
  • 970189 2022-003
    Significant Deficiency
  • 970190 2022-004
    Significant Deficiency Repeat
  • 970191 2022-005
    Significant Deficiency Repeat
  • 970192 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $1.46M
10.558 Child and Adult Care Food Program $259,573
81.042 Weatherization Assistance for Low-Income Persons $154,138
93.600 Head Start $149,013
97.024 Emergency Food and Shelter National Board Program $600
93.569 Community Services Block Grant $591