Finding 976986 (2023-001)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-06-11

AI Summary

  • Core Issue: Significant deficiency in internal controls led to incorrect funding for program participants due to outdated family size information.
  • Impacted Requirements: Eligibility criteria were not met, resulting in two participants receiving $300 more than they were eligible for.
  • Recommended Follow-Up: Implement a review process to ensure the Fuelware System is updated promptly when family size changes occur.

Finding Text

Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Low-Income Home Energy Assistance Assistance Listing Number: 93.568 Pass-Through Agency: Connecticut Department of Social Services Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: EligibilityCondition: During eligibility testing, two program participants were identified that had changes in family size that had not been updated within the Fuelware System and as a result, these participants received more funding than they were eligible for. Questioned costs: $300 Context: CLA tested 68 program participants for eligibility with one expected deviation. Two participants were discovered as not being paid the correct amount based on application information. Cause: CAAWC did not have proper procedures in place to ensure that the Fuelware System was updated when there was a change in application information as it related to family size. Effect: Excess funding was provided to certain participants of the program. Recommendation: We recommend that the organization implement additional review process over the Fuelware System information when changes are made to family size to ensure the system is updated correctly. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Questioned Costs Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 400539 2023-001
    Significant Deficiency
  • 400540 2023-001
    Significant Deficiency
  • 400541 2023-001
    Significant Deficiency
  • 400542 2023-001
    Significant Deficiency
  • 400543 2023-001
    Significant Deficiency
  • 400544 2023-001
    Significant Deficiency
  • 400545 2023-001
    Significant Deficiency
  • 400546 2023-001
    Significant Deficiency
  • 400547 2023-001
    Significant Deficiency
  • 400548 2023-001
    Significant Deficiency
  • 400549 2023-001
    Significant Deficiency
  • 976981 2023-001
    Significant Deficiency
  • 976982 2023-001
    Significant Deficiency
  • 976983 2023-001
    Significant Deficiency
  • 976984 2023-001
    Significant Deficiency
  • 976985 2023-001
    Significant Deficiency
  • 976987 2023-001
    Significant Deficiency
  • 976988 2023-001
    Significant Deficiency
  • 976989 2023-001
    Significant Deficiency
  • 976990 2023-001
    Significant Deficiency
  • 976991 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $2.12M
10.558 Child and Adult Care Food Program $111,553
21.027 Coronavirus State and Local Fiscal Recovery Funds $104,186
93.667 Social Services Block Grant $51,569
93.575 Child Care and Development Block Grant $49,329
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $44,667
97.024 Emergency Food and Shelter National Board Program $7,000
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $5,160
93.569 Community Services Block Grant $5,000
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $369