FAC Explorer

Finding 497230 (2022-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-09-17
Audit: 319820
Organization: Community Service Council of Greater Tulsa, Inc. (OK)
Auditor: Hogantaylor LLP

AI Summary

  • Core Issue: The Council lacks controls to independently verify that participants meet eligibility criteria for the Healthy Start Initiative.
  • Impacted Requirements: The absence of an independent review increases the risk of errors in determining eligibility and data accuracy.
  • Recommended Follow-Up: Implement a control for participant certification and conduct independent reviews of eligibility data, ensuring documentation of the process.

Finding Text

Finding: Item 2022-001 – Eligibility: Eligibility for Individuals Federal Program – Healthy Start Initiative Assistance Listing Number – 93.926 Material Weakness Criteria: The federal program specifies the criteria for determining the individuals or groups of individuals that can participate in the program. Condition/context: Community Service Council of Greater Tulsa, Inc. (the Council) did not have internal controls established for an independent review that the participants accepted into the program met the qualifying criteria. Eligibility may be determined by Council employees or by certain health care facilities. Cause: The Council did not perform an independent review of source data to verify participant eligibility. Effect: Lack of controls in place over acceptance of participants into the program increases the possibility that errors will be made when deciding who is eligible and the accuracy of data input into the system for tracking participants. Questioned cost: Not applicable. Recommendation: We recommend the Council establish a control requiring participants to certify the accuracy of information. Additionally, the Council should have an independent review of source data to verify participants are eligible and the accuracy of data entered into the system for tracking, and such review must be documented. View of responsible officials: Management’s response is reported in “Corrective Action Plan” at the end of this report.

Corrective Action Plan

Item 2022-001 – Eligibility: Eligibility for Individuals Federal Program – Healthy Start Initiative Assistance Listing Number – 93.926 Material Weakness Condition: The Council did not have internal controls established for an independent review that the participants accepted into the program met the qualifying criteria. Eligibility may be determined by the Council employees or by certain health care facilities. Corrective Action: The Healthy Start Program does monitor clients closely for eligibility according to their residential zip code (the primary criteria for eligibility.) and verified perinatal status. The Fatherhood Program, requires participants have a partner who participated in the Healthy Start program. Beginning October 1, 2022, the Program Coordinator for Healthy Start reviewed the eligibility documentation to verify status but did not sign documentation for this verification. The Healthy Start Program transitioned to another local non-profit October 31, 2023.

Categories

Eligibility Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 497231 2022-002
    Material Weakness
  • 497232 2022-002
    Material Weakness
  • 497233 2022-002
    Material Weakness
  • 1073672 2022-001
    Material Weakness Repeat
  • 1073673 2022-002
    Material Weakness
  • 1073674 2022-002
    Material Weakness
  • 1073675 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
64.033 Va Supportive Services for Veteran Families Program $2.37M
93.926 Healthy Start Initiative $1.17M
10.558 Child and Adult Care Food Program $230,576
64.055 Alliance for Innovation on Maternal Health Community Care Initiative $103,417
93.575 Child Care and Development Block Grant $89,587
93.110 Maternal and Child Health Federal Consolidated Programs $39,549
21.027 Coronavirus State and Local Fiscal Recovery Funds $26,679