Finding 571494 (2024-003)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-07-17
Audit: 362446
Auditor: Resj PC

AI Summary

  • Core Issue: One participant's eligibility documentation was missing, risking noncompliance with program requirements.
  • Impacted Requirements: Internal controls must ensure all participants meet the financial assistance criteria.
  • Recommended Follow-Up: Implement procedures to guarantee that eligibility documentation is consistently available for all participants.

Finding Text

Finding No. 2024-003 - Eligbility of Participating Individuals - Criteria – Individuals participating in the program are required to be needy and in need of financial assistance. Condition – Internal controls should be in place to ensure the Organization is in compliance with the requirements of the program. During our testing, it was noted that documentation to support the eligibility criteria for one individual was not available. Context/cause – Procedures were not in place to ensure documentation to support the eligibility for all program participants was available. Effect – Noncompliance with eligibility requirements may result in an ineligible individual participating in the program. Questioned Costs – Undermined. Recommendation – We recommend the Organization implement procedures to ensure documentation to support the eligibility for all program participants is available. Auditee’s Response – The Organization agrees with this finding and has implemented procedures to ensure documentation to support the eligibility of program participants is available.

Corrective Action Plan

The Organization will implement additional procedures to ensure that documentation to support the eligibility of all program participants. These procedures will be implemented by the end of fiscal year ending June 30, 2025.

Categories

Questioned Costs Eligibility

Other Findings in this Audit

  • 1147936 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $1.73M
93.667 Social Services Block Grant $145,200
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,753