Finding 969400 (2023-004)

2023-004– Noncompliance and Significant Deficiency in Internal Control Over Eligibility Criteria: The grant agreement requires the County to comply with the following eligibility criteria when determining eligibility for inmates: 1) incarceration for 4 consecutive days, 2) undocumented status, and 3) conviction of a felony or two misdemeanors. Condition: Harris County did not retain and could not provide evidence indicating that 1 of 40 inmate selections met the third eligibility requirement. Cause: The Sheriff’s Department was not able to provide sufficient eligibility documentation because the criminal databases the Sheriff’s Department uses to support eligibility determinations are on a live basis. Thus, for 1 out of 40 selections, the eligibility information could not be provided to evidence conviction of a felony or two misdemeanors. Effect: Ineligible inmates could be included in the data submitted to the granting agency and potentially impact funding received. Context: We were not able to receive evidence of eligibility for 1 of 40 inmate selections to support either a felony or two misdemeanors. However, there is not a direct correlation between the number of inmates served, the total costs incurred by the County, and the funding received. Thus, an amount for questioned costs cannot be determined. Recommendation: Harris County should implement procedures to ensure the Sheriff’s department maintains the supporting records for each inmate to demonstrate that the eligibility requirements were met. Views of Responsible Officials: See Corrective Action Plan County Contact Person(s): Michael Lanham, Director of Finance Harris County Sheriff’s Office