Finding 479055 (2023-002)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-07-22

AI Summary

  • Core Issue: The Organization lacks proper reviewer signoff for client eligibility documentation.
  • Impacted Requirements: Compliance with federal regulations on client eligibility for services is at risk.
  • Recommended Follow-Up: Implement controls to ensure eligibility documentation is reviewed and signed off by qualified individuals.

Finding Text

Federal Agency: Department of Health and Human Services Federal Program Title: Transitional Living for Homeless Youth Federal Assistance Listing Number: 93.550 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 9/30/23-9/29/24 and 9/30/22-9/29/23 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The Organization must have support for the internal control over client eligibility. Condition: During the audit, it was discovered that the Organization did not have proper reviewer signoff on support for client eligibility. Questioned Costs: N/A Context: Federal Regulations require that clients meet certain eligibility requirements in order to receive services. Proper reviewer signoff for eligibility is necessary to ensure compliance with program requirements. Cause: The Organization did not have adequate controls in place to ensure that proper documentation and support for eligibility was obtained and reviewed by a qualified individual. Effect: The Organization may not have sufficient evidence to support client eligibility, which could result in noncompliance with program requirements. Repeat Finding: No Recommendation: It is recommended that the Organization implement controls to ensure that proper documentation and support for eligibility is obtained and reviewed by a qualified individual. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Transitional Living for Homeless Youth – Assistance Listing No. 93.550 Recommendation: It is recommended that the Organization implement controls to ensure that proper documentation and support for eligibility is obtained and reviewed by a qualified individual. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Program Director will conduct Weekly Document Reviews for new and ongoing clients and will also verify eligibility as staff submit weekly request forms for clients to receive services. Weekly Review Schedule: • The Program Director will conduct a review of all documentation once a week. Verification Process: • During the review, the Program Director will verify that all required documents for eligibility is being completed accurately, processed, and documented. Documentation of Review: • The results of this review will be documented on each client’s initial intake form and in Apricot. • The Program Director will sign the intake form to indicate verification and completion of the review and will also document this in Apricot. • By adhering to this procedure, we ensure that all documentation is thoroughly checked and validated on a consistent basis, maintaining the integrity and accuracy of our eligibility process. Name(s) of the contact person(s) responsible for corrective action: Elena Guerra, EYS Program Director. Planned completion date for corrective action plan: ongoing

Categories

Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 479054 2023-001
    Significant Deficiency
  • 479056 2023-003
    Material Weakness
  • 1055496 2023-001
    Significant Deficiency
  • 1055497 2023-002
    Material Weakness
  • 1055498 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.550 Transitional Living for Homeless Youth $291,450
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $271,784
93.623 Basic Center Grant $215,531
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $151,212
16.575 Crime Victim Assistance $136,357
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $86,560
14.235 Supportive Housing Program $86,012
21.019 Coronavirus Relief Fund $18,344
97.024 Emergency Food and Shelter National Board Program $4,089
21.027 Coronavirus State and Local Fiscal Recovery Funds $4,050