FAC Explorer

Finding 504140 (2024-001)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2024-10-30
Audit: 326587
Organization: Western South Dakota Community Action, Inc. (SD)
Auditor: Casey Peterson LTD

AI Summary

  • Core Issue: Missing evidence of review and approval for intake or recertification forms in the Community Services Block Grant.
  • Impacted Requirements: Internal controls are needed to prevent ineligible individuals from receiving services.
  • Recommended Follow-Up: Establish a process to ensure all forms are reviewed and approved to maintain eligibility standards.

Finding Text

Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Cause: The Organization has experienced turnover in the Community Services Block Grant Direct Service Workers. Effect: Participants could have received Community Services Block Grant funding when they were not eligible to receive funding. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.

Corrective Action Plan

Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. Management’s Response: Sandy Miller, Community Services Coordinator, met with her staff on October 16th, 2024, for a training session on completing agency intakes. It was reiterated that all intakes must be completed in full and signed and dated by all parties. Documents will be re-examined when the information is inputted into CAP60 (agency data tracking system). When intakes are attached to any documentation that requires payment, the Business Office (i.e. Administrative Assistant and/or Business Manager), will again be looking at all documentation and making sure all information and documentation is complete. If there are any questions regarding this plan, please contact Laurie Theilmann, Business Manager, at (605) 6348-1460 or laurie@wsdca.org.

Categories

Eligibility

Other Findings in this Audit

  • 1080582 2024-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $2.07M
93.568 Low-Income Home Energy Assistance $452,094
81.042 Weatherization Assistance for Low-Income Persons $296,617
93.324 State Health Insurance Assistance Program $72,759
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $67,476
93.071 Medicare Enrollment Assistance Program $61,197
93.569 Community Services Block Grant $40,407
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated Exchanges $34,596
14.218 Community Development Block Grants/entitlement Grants $19,765
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $10,310