Finding 8745 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-01-17

AI Summary

  • Core Issue: Two participants received meals funded by the Home-Delivered Meal Grant Program without proper annual eligibility re-assessment.
  • Impacted Requirements: Compliance with Texas Administrative Code rules on eligibility and recordkeeping for home-delivered meals.
  • Recommended Follow-Up: Provide training for staff on eligibility monitoring and ensure funding sources are adjusted until re-assessments are completed.

Finding Text

Finding #2023-001 – Significant Deficiency and Other Noncompliance. Applicable Federal Program: Department of the Treasury, Passed through Texas Department of Agriculture, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #: 21.027, Contract #: HDM2022007-129-131, Contract year: 02/22-01/23. Applicable State Program: Texas Department of Agriculture, Home-Delivered Meal Grant Program, Contract #’s: HDM2022007-129-131 and HDM2023062-098-099, Contract years: 02/22-01/23 and 02/23-01/24. Criteria: Eligibility – The Texas Administrative Code – Home-Delivered Meal Grant Program, Title 4 Agriculture, Part 1 Department of Agriculture, Chapter 1 General Procedures, Subchapter O Home-Delivered Meal Grant Program, Rule §1.959 Eligibility of Persons Served, requires that each Grantee using grant for the preparation or delivery of a Home-delivered meal must document that persons receiving a meal funded are Homebound Elderly persons or Homebound persons with a Disability as defined in §1.951. Additionally, Rule §1.961 Recordkeeping and Record Retention, requires (a) Grantees to maintain documentation as required by the Department to verify that individuals who receive meals paid for or delivered in part with grant funds received qualify as a Homebound Elderly person or Homebound person with a Disability. Interfaith Ministries’ policies and procedures require an annual re-assessment of the continued eligibility of participants served meals funded under the Home-Delivered Meal Grant Program. If an annual re-assessment has not been performed, the meals provided to the participant should be funded by other funders. Condition and context: During our testing of 60 participants for proper eligibility, we noted 2 participants were not re-assessed for eligibility by their annual anniversary and continued to receive meals funded under the Home-Delivered Meal Grant Program. Cause: Interfaith Ministries’ staff did not follow policies and procedures to change the funding source until the annual re-assessment could be performed. Effect: The two participants continued to receive approximately 79 meals funded by the Home-Delivered Meal Grant Program after the expiration of the annual eligibility date. Recommendation: Provide additional training to personnel responsible for determining eligibility for monitoring the annual reassessment and changing the funder until the reassessment can be performed. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2023-001 – Significant Deficiency and Other Noncompliance. Recommendation: Provide additional training to personnel responsible for determining eligibility for monitoring the annual reassessment and changing the funder until the reassessment can be performed. Planned corrective action: Interfaith Ministries will provide the recommended additional training to all staff responsible for assessment and billing activities to ensure that existing control policies and procedures are consistently followed. Interfaith Ministries will also strengthen the existing processes by adding additional ongoing management reviews to identify any errors in assessment or billing data. Responsible officer: Ali Al Sudani, Chief Programs Officer. Estimated completion date: October 2023.

Categories

Subrecipient Monitoring Eligibility Significant Deficiency

Other Findings in this Audit

  • 585187 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.566 Refugee and Entrant Assistance_state Administered Programs $27.40M
93.576 Refugee and Entrant Assistance_discretionary Grants $2.51M
19.510 U.s. Refugee Admissions Program $1.93M
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $1.12M
93.667 Social Services Block Grant $940,008
21.027 Coronavirus State and Local Fiscal Recovery Funds $696,231
97.024 Emergency Food and Shelter National Board Program $314,267
94.006 Americorps $249,982
14.218 Community Development Block Grants/entitlement Grants $247,573
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $209,941
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $70,557
10.569 Emergency Food Assistance Program (food Commodities) $45,822
97.067 Homeland Security Grant Program $24,000