Finding Text
Federal Program Information:
Funding Agency: The Corporation for National and Community Service
Title: Foster Grandparent/Senior Companion Cluster
Assistance Listing Number: 94.011, 94.016
Federal Award Identification number 22SFHFK002, 22SCHFL001
Award Year: 2023 Condition: Based on audit procedures performed, it was determined there were instances that review and
approval in internal controls related to the annual income verification had not been documented. The
Organization lacks controls over compliance for eligibility for volunteers for annual income verification
that would ensure review and approval of eligibility of program volunteers on an annual basis.
Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal
entity must: (a) Establish and maintain effective internal controls over Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in compliance with
Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls
should be in compliance with guidance in “Standards for Internal Control in the Federal Government”
issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,”
issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 45 CFR Part 2551 Subpart D and 45 CFR Part 2552 Subpart D, participants in the Senior
Companion/Foster Grandparent Cluster must meet certain income eligibility guidelines, which are
updated annually.
Questioned costs: No questioned costs.
Effect: The Organization could spend federal award monies on stipends provided to ineligible volunteers
that would not be detected by controls that are not operating.
Cause: The Organization’s staff did not follow eligibility review procedures to ensure the annual review of
income eligibility is completed and reviewed. Auditor’s Recommendation: The Auditor recommends the Organization provide training for all program
staff for eligibility review procedures and the requirements of document retention and documentation of
review and approval.
Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective
Action Plan beginning on page 47.