Finding 942959 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2024-02-07

AI Summary

  • Core Issue: Three recipients lacked proper eligibility documentation, violating 2 CFR 200 requirements.
  • Impacted Requirements: Documentation must be retained for three years to verify recipient eligibility for payments.
  • Recommended Follow-Up: Review and enhance procedures to ensure all eligibility documentation is collected and maintained consistently.

Finding Text

Finding 2022-001: U.S. Department of Health and Human Services - Community Services Block Grant - Assistance Listing No. 93.569. Eligibility, Significant Deficiency Criteria: 2 CFR 200 requires proper eligibility documentation on recipients to be received and retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. Condition: Proper documentation was not maintained for three recipients tested. Effect: Inability to test the recipients income to see if they were eligible for payments. Questioned Costs: None. Cause: During our testing of eligibility, we noted three out of the twenty-five recipients tested did not have proper documentation proving they were eligible to receive payments. Recommendation: We recommend that the Organization review its procedures to ensure proper documentation is received and maintained on recipient files to ensure eligibility. Response: Documentation is now in place to ensure the eligibility for current and future clients. A system is in place to track the documentation. During FY2022, the agency had turnovers in the Case Manager department in which procedures were missed and/or not documented. Files are reviewed quarterly to ensure proper due diligence by the Program Director and/or their designee.

Categories

Subrecipient Monitoring Eligibility Significant Deficiency

Other Findings in this Audit

  • 366517 2022-001
    Significant Deficiency
  • 366518 2022-002
    Significant Deficiency Repeat
  • 942960 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant $1.04M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $235,681
21.023 Emergency Rental Assistance Program $189,485
64.024 Va Homeless Providers Grant and Per Diem Program $141,067
93.052 National Family Caregiver Support, Title Iii, Part E $68,660
93.788 Opioid Str $7,398
21.027 Coronavirus State and Local Fiscal Recovery Funds $6,194