Finding 947035 (2021-014)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2021
Accepted
2024-02-26
Audit: 292271
Organization: Kickapoo Tribe in Kansas (KS)

AI Summary

  • Core Issue: The Department failed to verify eligibility for services, lacking documentation for all 40 sampled cases.
  • Impacted Requirements: Federal regulations mandate that grantees must verify and maintain records of participant eligibility.
  • Recommended Follow-Up: Review and strengthen processes for documenting eligibility to ensure compliance, regardless of staff familiarity with participants.

Finding Text

Program Information: See the audit finding for chart/table Criteria or specific requirement: Federal regulations require that grantees verify eligibility before providing services, and maintain records documenting such eligibility. Condition/Context: The Department was unable to provide support for 40 of 40 samples. [X] Compliance Finding [ ] Significant Deficiency [X] Material Weakness Cause: Lack of record retention and the inability to locate information for prior years due to staff turnover. Effect: Individuals that are not eligible for services may have received services. Questioned Costs: Due to lack of sufficient documentation, we were unable to determine questioned costs. Repeat Finding: No. Recommendation: All programs with eligibility requirements should reexamine processes and controls over participant eligibility to ensure all documentation is obtained and retained for all participants, regardless of whether the program staff are familiar with the program participant or not. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.

Categories

Eligibility Material Weakness Significant Deficiency

Other Findings in this Audit

  • 370583 2021-010
    Material Weakness Repeat
  • 370584 2021-011
    Material Weakness Repeat
  • 370585 2021-007
    Material Weakness Repeat
  • 370586 2021-009
    Material Weakness Repeat
  • 370587 2021-011
    Material Weakness Repeat
  • 370588 2021-013
    Material Weakness Repeat
  • 370589 2021-007
    Material Weakness Repeat
  • 370590 2021-011
    Material Weakness Repeat
  • 370591 2021-012
    Material Weakness Repeat
  • 370592 2021-013
    Material Weakness Repeat
  • 370593 2021-014
    Material Weakness
  • 370594 2021-007
    Material Weakness Repeat
  • 370595 2021-008
    Material Weakness Repeat
  • 370596 2021-009
    Material Weakness Repeat
  • 370597 2021-010
    Material Weakness Repeat
  • 370598 2021-011
    Material Weakness Repeat
  • 370599 2021-009
    Material Weakness
  • 370600 2021-011
    Material Weakness
  • 370601 2021-013
    Material Weakness
  • 370602 2021-015
    Material Weakness
  • 947025 2021-010
    Material Weakness Repeat
  • 947026 2021-011
    Material Weakness Repeat
  • 947027 2021-007
    Material Weakness Repeat
  • 947028 2021-009
    Material Weakness Repeat
  • 947029 2021-011
    Material Weakness Repeat
  • 947030 2021-013
    Material Weakness Repeat
  • 947031 2021-007
    Material Weakness Repeat
  • 947032 2021-011
    Material Weakness Repeat
  • 947033 2021-012
    Material Weakness Repeat
  • 947034 2021-013
    Material Weakness Repeat
  • 947036 2021-007
    Material Weakness Repeat
  • 947037 2021-008
    Material Weakness Repeat
  • 947038 2021-009
    Material Weakness Repeat
  • 947039 2021-010
    Material Weakness Repeat
  • 947040 2021-011
    Material Weakness Repeat
  • 947041 2021-009
    Material Weakness
  • 947042 2021-011
    Material Weakness
  • 947043 2021-013
    Material Weakness
  • 947044 2021-015
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - State and Local Fiscal Recovery Funds $3.77M
93.441 Tribal Health Clinic $1.62M
93.600 Head Start $929,293
15.033 Road Maintenance $771,916
21.019 Covid-19 - Coronavirus Relief Fund $746,753
15.021 Consolidated Tribal Government Program $733,305
15.030 Indian Law Enforcement $508,618
93.243 Substance Abuse and Mental Health Services Administration $370,483
66.605 Ppg $237,331
93.563 Child Support Enforcement $229,743
93.575 Child Care and Development Block Grant $209,921
93.047 Title Vi Part A $146,623
93.590 Child Abuse & Neglect Discretionary Project $120,834
93.762 Tribal Practice & Wellness in Indian Country $119,318
93.558 Temporary Assistance for Needy Families $88,315
93.788 Kickapoo Opioid Response Project $73,521
10.567 Food Distribution $71,765
66.038 Clean Air $64,306
66.817 Tribal Response Program $61,448
16.841 Edward Byrne Memorial Justice Assistance Grant Program $60,679
93.596 Child Care and Development Block Grant $58,984
93.674 Ks Srs Social Services $57,215
15.025 Services to Indian Children, Elderly and Families $56,864
93.054 Title Vi Part C $51,731
93.991 Preventive Health (cdc) $48,959
93.237 Special Diabetes $33,526
15.144 Indian Child Welfare $30,486
15.034 Agriculture on Indian Lands $30,320
15.037 Water Resources on Indian Lands $20,534
93.594 Native Employment Works Program $18,725
93.933 Trails to Diabetes Prevention Program $17,673
84.181 Special Education - Grants for Infants & Families $10,269
93.053 Nutrition Services Incentive Program $9,101
93.074 Public Health Emergency Preparedness $6,196
20.205 Highway Planning and Construction (federal Aid Highway Program) $5,241
93.645 Child Welfare Services $2,840
93.556 Promoting Safe and Stable Families $350
15.031 Wildland Fire Management $159