Finding Text
Finding 2023-001 (Scope Limitation – E. Eligibility)
Identification of the federal program:
Federal Agency: United States Department of Agriculture
Assistance Listing No.: 10.557 – Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)
Pass-through Entity and Award Periods: Indiana Department of Health – October 1, 2022 through September 30, 2023 and October 1, 2023 through September 30, 2024
Criteria or specific requirement (including statutory, regulatory or other citation): Applicants for WIC Program benefits are screened at WIC clinic sites to determine their WIC eligibility. To be a certified eligible, they must meet various eligibility criteria as outlined in 7 CFR sections 246.7(c), (d), (e), (g), and (l). When an applicant meets all eligibility criteria, he/she is determined by WIC clinic staff to be eligible for program benefits. Certification periods are assigned to each participant based on categorical status for women, infants, and children (7 CFR section 246.7(g)). A WIC local agency assigns each eligible person a priority classification according to the classification system described in 7 CFR section 246.7(e)(4). A person’s priority assignment reflects the severity of his/her nutritional risk. If the local agency cannot immediately place the person on the program for lack of an available caseload slot, the person is placed on a waiting list. Caseload vacancies are filled from the waiting list in priority classification order. State agencies are expected to target program outreach and caseload management efforts toward persons at greatest nutritional risk (i.e., those in the highest priority classifications).
Condition: Indiana University Health, Inc. and Subsidiaries screen applicants for eligibility by following the State of Indiana guidelines as provided through the INWIC system used to enter, track, and store information about applicants. Based on guidance from the Department of Agriculture, states were encouraged to move to a paperless system. The State of Indiana has followed that guidance and does not require participating entities to retain copies of an applicant’s proof of residence, income, etc. regarding eligibility. Therefore, we were not able to test internal controls over compliance or compliance over the eligibility compliance requirement and have issued a qualified opinion based on the scope limitation.
Cause: Indiana University Health, Inc. and Subsidiaries follow a paperless system as supported by the State of Indiana and the U.S. Department of Agriculture.
Effect or potential effect: A scope limitation qualified opinion was issued for Assistance Listing No. 10.557 as we were unable to obtain sufficient documentation supporting the compliance of Indiana University Health, Inc. and Subsidiaries regarding eligibility.
Questioned costs: None.
Context: Federal expenditures reported in the schedule of expenditures of federal award for Assistance Listing No. 10.557 totaled $1,733,429 for the year ended December 31, 2023.
Identification as a repeat finding, if applicable: This is a repeat of finding 2020-001.
Recommendation: Not practical.
Views of responsible officials: As Indiana University Health, Inc. and Subsidiaries follows the state of Indiana’s paperless system, as described above, which is also supported by 7 CFR 24, no further corrective action will be taken.