Finding 947640 (2023-002)

NON-MATERIAL NON-COMPLIANCE MATERIAL WEAKNESS Criteria: In accordance with 2 CFR 200, management should have an adequate system of internal control procedures in place to ensure that casefiles include all required documentation. In accordance with EP-300 Energy Programs section 300.02 and EP-400 Crisis Intervention Programs section 400.05, documentation must be maintained to support eligibility determinations, including the application signature page or documentation of telephonic signature. Condition: The County Department of Social Services failed to obtain the applicant’s signature, including an online or telephonic signature, on three of the DSS-8178 Energy Programs Applications. Upon further review, the applicants were ultimately eligible. Context: Of the 6,005 benefit payments valued at $2,657,536, we examined 60 payment records ($26,341 value) and determined that three casefiles (5%) did not include a client’s signature authorizing the application. The applicants were deemed eligible. Effect: Casefile did not include documentation of a signed application form, which could allow benefits to be provided to individuals who are not eligible. Cause: Caseworker failed to obtain a signed application form. Questioned Costs: None. The finding represents an internal control issue; therefore, no questioned costs are applicable. Recommendation: Additional training should be provided to ensure caseworkers are aware of documentation requirements. Name of Contact Person: Candice Gobble, DSS Director Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Please refer to the Corrective Action Plan.