Finding 975523 (2023-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-05-31

AI Summary

  • Core Issue: Four out of 40 home visit notes lacked written supervisor approval, risking improper billing for the grant.
  • Impacted Requirements: The organization must maintain internal controls to ensure home visits are verified and billed correctly.
  • Recommended Follow-Up: Supervisors should review and approve home visit records within 30 days to prevent lockdown issues.

Finding Text

SIGNIFICANT DEFICIENCY 2023-001 ACTIVITIES ALLOWED Federal Agency: Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Federal Award Numbers and Years: 46329; October 1, 2020 - September 30, 2024 Condition: Out of a sample of 40 home visit notes, 4 lacked evidence of written supervisor approval. Criteria: The grant is billed per family served based on completing various activities, including home visits. The Organization is required to maintain a system of internal control to ensure that home visits occur and that the grant is correctly billed for families receiving services. Cause: In October 2023, the online system used to capture program activities and monthly billing began locking down home visit notes thirty days after the visit date. In the 4 instances identified in the sample, supervisors did not note their approval of the home visit in the system before the lockdown occurred. Effect: Due to incomplete supervisory approval of home visit notes, there is a risk that the grant could be billed without proper verification that a home visit occurred. Recommendation: We recommend that qualified personnel review the record of the home visit within 30 days so that evidence of the approval is captured before lockdown occurs. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have taken place.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 399081 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $777,807
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $94,417
16.575 Crime Victim Assistance $17,938
21.027 Coronavirus State and Local Fiscal Recovery Funds $6,667