Finding 46449 (2022-001)

-
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-01-25

AI Summary

  • Core Issue: Eligibility documentation for program participants was not properly completed due to a lack of resources.
  • Impacted Requirements: Internal controls for participant eligibility were weak, with 14 out of 17 files lacking complete checklists.
  • Recommended Follow-Up: Implement the use of checklists in participant files to ensure thorough review and retention of information.

Finding Text

2022-001 ? Eligibility Criteria: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Condition: The internal control procedure in place for eligibility of participants in the program was not documented. Cause: Denver Indian Center, Inc. and Subsidiary experienced a staff shortage and due to the limited resources, the internal control procedure in place for eligibility of participants in the program was not performed. Effect: Weakness in internal control over eligibility to participate in the program. Questioned Costs: None noted. Perspective Information: Systemic. A random sample of seventeen participant files was selected. Fourteen of the files did not contain complete checklists. Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the participant files to ensure all information is retained and/or reviewed as the internal control over eligibility. View of Responsible Officials: Denver Indian Center, Inc. and Subsidiary agrees with the finding and recommendation.

Corrective Action Plan

Finding 2022-001 ? Eligibility Audit Finding: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Audit Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the participant files to ensure all information is retained and/or reviewed as the internal control over eligibility. Management?s Response and Corrective Action Plan: Per the recommendation of the auditor, all staff have been trained and checklists will be used to verify eligibility. We are also currently reviewing previous cohorts to correct the oversight. Contact and Completion Date: Steve ReVello (steve@denverindiancenter.org), Co-Executive Director, and David Wright (david@denverindian.org), HFP Manager, are the contacts responsible for the correction action. The expected completion date of the remedy is March 31, 2023.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
17.265 Native American Employment and Training $723,389
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $472,335