Finding Text
Information on the Federal Program: Assistance Listing Number 10.561— State Administrative Matching Grants for Supplemental Nutrition Assistance Program, United States Department of Agriculture. Pass-Through Entity: Colorado Department of Human Services. Compliance Requirements: Allowable Cost and Activities. Type of Finding: Material Noncompliance and Significant Deficiency
Criteria: Program requirements state that each program participants file should follow the record retention policies contained in the grant agreementand required under 2 CFR §200.333, to support conclusion on program eligibility.
Condition: For the year ended June 30, 2023, we identified one program participant file that was not retained, and were unable to confirm if program participant was eligible, and services provided were supported in file.
Cause: Program staff upon termination misplaced file, and it was unable to be tracked down during audit.
Effect or Potential Effect: As a result, we were not able to verify program eligibility or if services provided were supported and allowable under the program for missing file.
Questioned Costs: None.
Context: Of the sixty participant files tested, we identified one that was not retained and available to review.
Recommendation: The entity program staff and management should ensure record retention policies are enforced.
Views of Responsible : We agree with the auditor’s finding that there was no documentation available to substantiate eligibility, however we believe our actions meet the requirements of the program. While we understand that documentation should be maintained, we do believe that the services provided were in compliance with applicable standards.