Finding Text
2022 – 008 Eligibility
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Low-Income Home Energy Assistance Program (LIHEAP)
Assistance Listing Number: 93.568
Federal Award Identification Number and Year: 2102ILE5C6 03/22/2021
Pass-Through Agency: Illinois Department of Commerce and Economic Opportunity
Pass-Through Number: 21-274038
Award Period: July 1, 2021 through September 30, 2022
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include that participant file documentation and applications be reviewed for eligibility and this review should be documented.
Condition: Participant files documents and application was reviewed by the intake coordinator for eligibility requirements but this review was not documented.
Questioned costs: None
Context: 1 of 60 tested did not have the application that was documented as reviewed by the intake coordinator.
Cause: Management oversight.
Effect: Lack of proper review over eligibility requirements could lead to ineligible participants receiving benefits.
Repeat Finding: No
Recommendation: We recommend the County strengthen internal controls over the review process of participant applications. A review process over the eligibility requirements should occur and be documented, to ensure eligibility requirements are being met.
Views of responsible officials: There is no disagreement with the audit finding.