Finding 584734 (2023-001)

Finding 2023.001: Eligibility Documentation Grantor: U.S. Department of Health and Human Services Federal Program Names: Community Services Block Grant COVID-19 Community Services Block Grant Federal Assistance Listing Number: 93.569 Criteria Organizations are required to follow the official guidelines as revised annually by U.S. Department of Health and Human Services under the authority of 42 U.S.C. 9902(2) to determine eligibility. The Organization should be implementing and monitoring procedures to properly determine, calculate and review in-take forms for eligible clients in accordance with the official poverty guidelines, as revised annually by DHHS. Condition The Organization did not always have the proper documentation to ensure in-take forms were reviewed for proper eligibility based on the official guidelines. Cause The Organization did not have adequate internal controls in place to effectively ensure that all income levels were properly calculated based on approved documentation. Context A test of 25 eligible clients was performed and resulted in five instances of eligibility internal controls not being properly documented. Our sample was a statistically valid sample. Questioned Costs None. Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding No. Recommendation The Organization should establish a system of internal controls to ensure that all eligible client in-take forms and supporting documentation is appropriate and properly documented. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.