Finding Text
Major Program: 93.568 - Low Income Home Energy Assistance (Grantor - Department of Health and
Social Services)
Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance
Compliance Requirements: Reporting and Cash Management
Condition: The 2023 program year heating funds reconciliation report was not completed and submitted to
the State of Delaware in a timely manner.
Criteria: Charities receives advanced funding from the State of Delaware to make payments to energy
vendors on behalf of eligible program participants. In some instances, a participant’s approved benefit amount
may exceed the amount of funds actually utilized by the energy vendor. At the end of each heating season,
Charities must perform a reconciliation of unused heating benefits, request the return of unutilized benefits
from the energy vendors, and refund the State of Delaware by June 15th.
Cause: Turnover in program staff and lack of established procedures to reconcile DEAP payment vouchers
with the corresponding funding invoices.
Effect: Unused heating benefits were not refunded to the State of Delaware by June 15, 2023.
Recommendation: We suggest that Charities implement procedures to ensure the final heating funds
reconciliation report is completed accurately and any related refund is remitted to the State of Delaware in
accordance with the established timeline.