Finding Text
2024-001 – Scope Limitation – E. Eligibility
Identification of the federal program:
Federal Agency: U.S. Department of Agriculture
Assistance Listing No.: 10.557 – Special Supplemental Nutrition Program for Women, Infants,
and Children (WIC)
Pass-through Entity and Award Periods: Indiana Department of Health – October 1, 2023
through September 30, 2024, and October 1, 2024 through September 30, 2025
Criteria or specific requirement (including statutory, regulatory, or other citation): Applicants
for WIC program benefits are screened at WIC clinic sites to determine their WIC eligibility. To
be certified as eligible, they must meet various eligibility criteria as outlined in 7 CFR sections
246.7(c), (d), (e), (g), and (l). When an applicant meets all eligibility criteria, he/she is
determined by WIC clinic staff to be eligible for program benefits. Certification periods are
assigned to each participant based on categorical status for women, infants, and children (7
CFR section 246.7(g)). A WIC local agency assigns each eligible person a priority classification
according to the classification system described in 7 CFR section 246.7(e)(4). A person’s
priority assignment reflects the severity of his/her nutritional risk. If the local agency cannot
immediately place the person on the program for lack of an available caseload slot, the person
is placed on a waiting list. Caseload vacancies are filled from the waiting list in priority
classification order. State agencies are expected to target program outreach and caseload
management efforts toward persons at greatest nutritional risk (i.e., those in the highest
priority classifications).
Condition: Indiana University Health, Inc. and Subsidiaries screen applicants for eligibility by
following the State of Indiana guidelines as provided through the INWIC system used to enter,
track, and store information about applicants. Based on guidance from the Department of
Agriculture, states were encouraged to move to a paperless system. The State of Indiana has
followed that guidance and does not require participating entities to retain copies of an
applicant’s proof of residence, income, etc. regarding eligibility. Therefore, we were not able
to test internal controls over compliance or compliance over the eligibility compliance
requirement and have issued a qualified opinion based on the scope limitation.
Cause: Indiana University Health, Inc. and Subsidiaries follow a paperless system as
supported by the State of Indiana and the U.S. Department of Agriculture.
Effect or potential effect: A scope limitation qualified opinion was issued for Assistance Listing
No. 10.557, as we were unable to obtain sufficient documentation supporting the compliance
of Indiana University Health, Inc. and Subsidiaries regarding eligibility.
Questioned costs: None.
Context: Federal expenditures reported in the schedule of expenditures of federal awards for
Assistance Listing No. 10.557 totaled $1,699,733 for the year ended December 31, 2024.
Identification as a repeat finding, if applicable: This is a repeat of finding 2023-001.
Recommendation: Not practical.
Views of responsible officials: As Indiana University Health, Inc. and Subsidiaries follow the
State of Indiana’s paperless system, as described above, which is also supported by 7 CFR
246, no further corrective action will be taken.