FAC Explorer

Finding 570637 (2024-005)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-07-08
Audit: 361664
Organization: The Mirror, Inc. (KS)
Auditor: Regier Carr & Monroe

AI Summary

  • Core Issue: The Work for Success program lacks proper internal controls over participant eligibility.
  • Impacted Requirements: There is no documentation showing that a manager reviews each application, risking ineligible payments.
  • Recommended Follow-Up: Establish written policies for a review process and ensure documentation of each eligibility review.

Finding Text

Eligibility: Internal Control and Proper Documentation U.S. Department of Health and Human Services No. 93.558 – Temporary Assistance for Needy Families Grant Period Year Ended June 30, 2024 Criteria: The Work for Success program lacks internal controls over eligibility. Condition and Context: There was no documentation of a manager’s review of each participant’s application to the program. Cause: The Organization stated that the manager reviews each application and interviews the client. There is no evidence of this being done. Effect: Participants could be paid with grant funds that are not eligible for the program. Recommendation: We recommend the Organization develop written policies establishing a review process for the Work for Success program for eligibility and document each review process. Management Response: Policies are being implemented to ensure there is a review process and documentation of the process, see corrective action plan.

Corrective Action Plan

Plan: • Implement a policy to ensure appropriate review process and documentation for each application is obtained. • Implement internal control that management signs off on all applications, verifying that appropriate documentation is present and noting what funding the applicant qualifies for. Implementation Date: Beginning of Fiscal Year 26- July 1, 2025 Responsible Party: Melissa Goodman, VP of Reentry Services will oversee the manager of the Work for Success program and ensure that these internal controls are taking place.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 570633 2024-001
    Material Weakness
  • 570634 2024-002
    Material Weakness
  • 570635 2024-003
    Material Weakness
  • 570636 2024-004
    Material Weakness
  • 570638 2024-006
    Material Weakness
  • 1147075 2024-001
    Material Weakness
  • 1147076 2024-002
    Material Weakness
  • 1147077 2024-003
    Material Weakness
  • 1147078 2024-004
    Material Weakness
  • 1147079 2024-005
    Material Weakness
  • 1147080 2024-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $585,586
93.276 Drug-Free Communities Support Program Grants $143,053
21.027 Coronavirus State and Local Fiscal Recovery Funds $138,904
93.959 Block Grants for Prevention and Treatment of Substance Abuse $48,745
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $37,425