Finding 539532 (2024-004)

Program(s) Affected AL #93.558 Temporary Assistance for Needy Families, and CFS-23-8314 Homeless Youth Services, U.S. Department of Health and Human Services, pass-through Maine Department of Health and Human Services, agreement period July 1, 2022 – June 30, 2024. Criteria While this contract has low barrier eligibility criteria, the state requires the following documentation: the participant must be entered in HMIS within 72 hours of placement into the shelter, a service plan must be developed within 30 days of intake, and the NavSEA tool must be completed within 15 days of placement in the shelter. Furthermore, the Organization is responsible for designing, implementing, and maintaining effective internal control over financial reporting that provides reasonable assurance that the internal controls will prevent misstatements, intentional or unintentional, from occurring, or detect and correct misstatements on a timely basis. Condition and Context For contract CFS-23-8314, out of a nonstatistical sample of nine selected for testing, we identified: There was no auditable evidence to test whether the participants were entered into HMIS within 72 hours. Four participants did not have a service plan developed within 30 days. The client was unable to provide the NavSEA for three participants. The service plan for one participant did not have documented review. Questioned Costs N/A Cause and Effect There are insufficient procedures for ensuring timely and adequate documentation. If contract requirements are not met, funding could be restricted or reduced. Repeat Finding? Yes, Finding 2023-004. Recommendation We recommend the Organization redesign processes to be sure all documentation is maintained for each participant and auditable evidence is retained for verification in line with the contract requirements. Views of Responsible Officials and Planned Corrective Actions Management agrees with finding. See attached Planned Corrective Actions.