Finding 52254 (2022-002)

Significant Deficiency
Requirement
ABCEFHILMN
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 49180
Organization: Friends for Life Corporation (TN)

AI Summary

  • Core Issue: An ineligible individual received services charged to the grant due to a lack of eligibility review.
  • Impacted Requirements: Compliance with the eligibility criteria outlined in the Compliance Supplement and 24 CFR section 574.3 was not met.
  • Recommended Follow-Up: Ensure all service requests are reviewed for eligibility by the appropriate personnel before services are provided.

Finding Text

Condition: During our test of internal controls over eligibility, we noted an ineligible individual received services that were charged to the grant. Criteria: The Compliance Supplement states, ?A person eligible for assistance under this program means a person with HIV or AIDS who is a low-income individual and the person?s family, including persons important to their care or well-being, as defined in 24 CFR section 574.3.? Cause: Program personnel did not review and determine the individual?s eligibility under this particular grant prior to providing services. Effect: Expenses were charged and reimbursed under the grant for items that did not qualify due to the individual being ineligible. Context: A sample of 40 participants was selected for eligibility testing. Of those 40 selected, one was determined to be ineligible. Recommendation: Documentation for all individuals requesting services should be reviewed by appropriate personnel to determine eligibility prior to providing services. Management?s Response: We agree with the recommendation. See management?s corrective action plan.

Corrective Action Plan

Corrective Action: This resulted due to different TGA for different programs. The items noted were covered under different programs but were not reviewed as to the appropriate TGA for the utilized program involved. They have instituted an internal program audit function to review provided services monthly in order to insure proper TGA and other qualifications are noted as appropriate for the services provided and individuals serviced. Responsible for Corrective Action: Mia Cotton, Chief Programs Officer Anticipated Completion Date for Corrective Action: June 30, 2023

Categories

Eligibility

Other Findings in this Audit

  • 52255 2022-003
    Significant Deficiency
  • 52256 2022-002
    Significant Deficiency
  • 52257 2022-003
    Significant Deficiency
  • 628696 2022-002
    Significant Deficiency
  • 628697 2022-003
    Significant Deficiency
  • 628698 2022-002
    Significant Deficiency
  • 628699 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.241 Housing Opportunities for Persons with Aids $1.37M
93.914 Hiv Emergency Relief Project Grants $1.19M
14.267 Continuum of Care Program $712,759
93.917 Hiv Care Formula Grants $683,211
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $454,084
93.917 Hiv Care Formula Grants - Covid-19 $243,109
93.940 Hiv Prevention Activities_health Department Based $157,348
14.218 Community Development Block Grants/entitlement Grants - Covid $139,348
93.307 Minority Health and Health Disparities Research $118,633
14.241 Housing Opportunities for Persons with Aids - Covid $81,486
14.218 Community Development Block Grants/entitlement Grants $15,780