FAC Explorer

Finding 571940 (2024-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-07-25
Audit: 363024
Organization: Waldo Community Action Partners (ME)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Two out of forty eligibility cases lacked proper income verification documentation.
  • Impacted Requirements: Clients must be income eligible to receive services, as per program guidelines.
  • Recommended Follow-Up: Ensure staff receive training on application processing and documentation requirements.

Finding Text

Finding Number 2024-002: Internal Control Over Eligibility Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control Over Compliance and non-material noncompliance Description: Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant – Award numbers CFS-24-7007 and CFS-25-7007 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Eligibility Condition: Out of a sample of forty (40) eligibility selections, there were two (2) that did not have documentation supporting income verification. Criteria: Clients must be income eligible to receive services within the program. The application requires income to be indicated and supporting documentation provided for income verification. Cause: The applications had been accepted and processed without proper support. The staff hadn’t received the necessary training to accept and process applications. Effect: Ineligible clients could have been provided with services, resulting in potentially questioned costs. There were delays in providing services to clients. Recommendation: We recommend staff acquire the necessary training to accept and process applications in accordance with established guidelines. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Corrective Action Plan

2024-002 - Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan Staff has undergone extensive training on eligibility determination since mid-June. All forms and applications have been updated with specific language related to needed documentation, and a portable scanner has been purchased so documents can be scanned wherever clients are engaged. After application review, there will be additional communication regarding appointment confirmation as well as a reminder of documentation required when clients arrive. Person(s) Responsible: Monica Pettengill, Development Director Timing for Implementation: July 1, 2025 LeeAnn Horowitz, Chief Financial Officer" Corrective Action Plan for Current Year Findings 2024-001- Internal Control over Payroll Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan DONNA M. KELLEY, LCSW President & CEO Waldo CAP was finally able to hire an additional Human Resources staff member in May of 2025, who will complement our current payroll review process by adding a second layer to ensure not only the accuracy of the Wage Change of Status form (among other enhanced review duties) but to also ensure the completeness of the form including required signatures. Person(s) Responsible: Katie Bagley, Human Resources Director Timing for Implementation: August 1, 2025 2024-002 - Internal Control over Eligibility Major Program: AL#93.569 - Community Service Block Grant Corrective Action Plan Staff has undergone extensive training on eligibility determination since mid-June. All forms and applications have been updated with specific language related to needed documentation, and a portable scanner has been purchased so documents can be scanned wherever clients are engaged. After application review, there will be additional communication regarding appointment confirmation as well as a reminder of documentation required when clients arrive. Person(s) Responsible: Monica Pettengill, Development Director Timing for Implementation: July 1, 2025 LeeAnn Horowitz, Chief Financial Officer P.O. Box 130, 9 Field Street, Belfast, ME 04915 I Phone: (207) 338-6809 I Fax: (207) 338-6812 I www.waldocap.org

Categories

Eligibility Significant Deficiency

Other Findings in this Audit

  • 571939 2024-001
    Significant Deficiency
  • 1148381 2024-001
    Significant Deficiency
  • 1148382 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $2.46M
93.568 Low-Income Home Energy Assistance $800,950
20.509 Formula Grants for Rural Areas and Tribal Transit Program $267,488
93.569 Community Services Block Grant $171,833
81.042 Weatherization Assistance for Low-Income Persons $146,481
10.558 Child and Adult Care Food Program $143,864
93.667 Social Services Block Grant $88,580
93.558 Temporary Assistance for Needy Families $86,869
21.026 Homeowner Assistance Fund $69,122
14.231 Emergency Solutions Grant Program $63,868
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $57,194
93.590 Community-Based Child Abuse Prevention Grants $36,000
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $14,896
93.647 Social Services Research and Demonstration $11,041
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $3,447
10.766 Community Facilities Loans and Grants $893