Finding 622891 (2022-001)

-
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-01-25

AI Summary

  • Core Issue: Eligibility documentation for program participants was not properly completed due to a lack of resources.
  • Impacted Requirements: Internal controls for participant eligibility were weak, with 14 out of 17 files lacking complete checklists.
  • Recommended Follow-Up: Implement the use of checklists in participant files to ensure thorough review and retention of information.

Finding Text

2022-001 ? Eligibility Criteria: Documentation of review and approval of the participant information should be completed prior to awarding eligibility to participate in the program. Condition: The internal control procedure in place for eligibility of participants in the program was not documented. Cause: Denver Indian Center, Inc. and Subsidiary experienced a staff shortage and due to the limited resources, the internal control procedure in place for eligibility of participants in the program was not performed. Effect: Weakness in internal control over eligibility to participate in the program. Questioned Costs: None noted. Perspective Information: Systemic. A random sample of seventeen participant files was selected. Fourteen of the files did not contain complete checklists. Recommendation: We recommend Denver Indian Center, Inc. and Subsidiary use the checklists in the participant files to ensure all information is retained and/or reviewed as the internal control over eligibility. View of Responsible Officials: Denver Indian Center, Inc. and Subsidiary agrees with the finding and recommendation.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
17.265 Native American Employment and Training $723,389
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $472,335