FAC Explorer

Finding 400550 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-06-11
Audit: 308573
Organization: Action for Eastern Montana (MT)
Auditor: Carver Florek & James Cpa's

AI Summary

  • Core Issue: Certain applicants received preferential treatment contrary to eligibility requirements.
  • Impacted Requirements: This violates 42 USC 8624(b)(5), which mandates selection based on energy costs and household needs.
  • Recommended Follow-Up: Implement policies and procedures to enhance monitoring and prevent preferential treatment.

Finding Text

2023-001 Preferential Treatment of Applications Criteria: Eligible applicants must be selected on a higher priority level based on home energy costs and needs in relation to income and household size. (42 USC 8624(b)(5)). Condition/Context: During our testing we found that the Organization provided certain applicants with preferential treatment and did not follow the requirements of 42 USC 8624(b)(5). Cause: Program staff were engaging in preferential treatment, which was unknown to others in the Organization. Recommendation: We recommend that the Organization implements policies and procedures to increase monitoring of this program in an effort to ensure preferential treatment for such applicants is prevented. Views of responsible officials and planned corrective actions: Please see the last page of this report for managements response to this finding.

Corrective Action Plan

Management Response: Action now has an internal policy for determining Program Eligibility for Employees and Family Members. 1. Any employee or employee's family member wanting to apply for Action's LIHEAP Program will submit a request from the employee to the CEO. 2. Once the CEO approves the CEO will then advise the Energy Programs Director of the request and approval. 3. The employee will then fill out the application and submit the application to the LIHEAP Technician. 4. Once the application is processed the CEO will meet the Energy Programs Director, the LIHEAP Lead, and the LIHEAP Technician to determine eligibility. 5. Once the application is determined eligible the process will follow the normal route in the LIHEAP Data System. Planned Implementation Date of Corrective Action: January 19,2024. Person Responsible for Corrective Action: Chief Executive Officer, Clint Wynne, Box 1309, Glendive, MT 59330, 406-345-2123.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 976992 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $2.74M
93.568 Low-Income Home Energy Assistance $1.08M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $466,761
93.569 Community Services Block Grant $404,533
17.259 Wia Youth Activities $319,427
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $236,094
81.042 Weatherization Assistance for Low-Income Persons $196,348
94.016 Senior Companion Program $185,829
93.747 Elder Abuse Prevention Interventions Program $138,408
14.879 Mainstream Vouchers $108,821
10.558 Child and Adult Care Food Program $103,722
93.575 Child Care and Development Block Grant $94,371
93.053 Nutrition Services Incentive Program $83,456
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $59,072
93.052 National Family Caregiver Support, Title Iii, Part E $37,382
93.324 State Health Insurance Assistance Program $31,623
10.565 Commodity Supplemental Food Program $21,587
21.023 Emergency Rental Assistance Program $18,336
93.499 Low Income Household Water Assistance Program $7,159
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $3,212
32.011 Emergency Rental Assistance $1,113
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $647