EIN: 510065685
UEI: LYAFSMJ18MG6
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 10, 2026 (19 days from today).
What is a management decision? →We tested 16 provider files and identified billing errors within three provider files for the December 2024 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called “reimbursement rates.” “Type” refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, “category” refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers. Effect: The December 2024 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Show full finding ▾Hide full finding ▴Major Program: 10.558 - Child and Adult Care Food Program (Grantor - Department of Agriculture) Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Compliance Requirement: Eligibility Condition: We tested 16 provider files and identified billing errors within three provider files for the December 2024 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called “reimbursement rates.” “Type” refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, “category” refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers. Effect: The December 2024 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Corrective Action Plan: Catholic Charities Program Manager conducted the CACFP annual staff training on 12/17/2025 with all CACFP staff present. The annual audit was discussed. Each staff member will review all claims for accuracy before entering the claim into the State's online website for reimbursement. Program Manager, Joanne Varnes, will conduct case record reviews of the providers’ files/claims to ensure participants are reimbursed at the correct rate, days, and number of meals served. Contact Person Responsible for Corrective Action: Joanne Varnes, CACFP Program Manager Anticipated Completion Date of Corrective Action: December 17, 2025
2024-001
FAC accepted this audit on March 12, 2025 — management decision was due September 12, 2025.
We tested 18 provider files and identified billing errors within two provider files for the December 2023 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called “reimbursement rates.” “Type” refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, “category” refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers. Effect: The December 2023 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Show full finding ▾Hide full finding ▴Major Program: 10.558 - Child and Adult Care Food Program (Grantor - Department of Agriculture) Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Compliance Requirement: Eligibility Condition: We tested 18 provider files and identified billing errors within two provider files for the December 2023 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called “reimbursement rates.” “Type” refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, “category” refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers. Effect: The December 2023 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes conducted an annual CACFP training with all staff on 12/18/2024. Staff present: Pam Altemus, Tammy Ketterer, Desiree Downs and Joanne Varnes. The annual audit was discussed. Each staff member will review the claims for accuracy before entering into the State's online website for reimbursement. Program Manager, Joanne Varnes will conduct case record reviews of all providers' files/ claims to ensure participants are reimbursed at the correct rates, days, and number of meals served. Contact Person Responsible for Corrective Action: Joanne Varnes, CACFP Program Manager Anticipated Completion Date of Corrective Action: Immediately
2023-001
We tested 68 client files and identified the following instances of noncompliance: • One client’s annualized income was miscalculated, resulting in the household receiving a higher benefit amount than they were entitled to based on their actual income and household size. • One client file did not contain a copy of a recent heating bill. • The file of supporting documentation could not be located for one of our 68 sample items. Criteria: • The program requirements of the Low Income Home Energy Assistance contract administered by the Delaware Department of Health and Social Services indicate that each client file must contain the following documentation: o Application signed by the applicant o Social Security Card or documentation of all social security numbers of all occupants aged six months and over in the household o United States Citizen or Qualified Alien verification o Delaware residency verification o Address verification o Recent copy of electricity/fuel bill o Lease agreement, if a renter o Income documentation for all household members aged 18 and over if not attending school, including Zero Income Declaration forms, if applicable Cause: Oversight of program compliance requirements regarding file documentation and human error in determining energy assistance benefits. Effect: Two client files did not contain all the required documentation, and incorrect assistance benefit amounts were awarded to one household. Recommendation: We recommend Charities review its internal controls and implement procedures to ensure that complete and accurate documentation is maintained for each program participant, and to ensure that program recipients are awarded the proper amount of assistance benefits based on their income, household size, and fuel type.
Show full finding ▾Hide full finding ▴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: Eligibility Condition: We tested 68 client files and identified the following instances of noncompliance: • One client’s annualized income was miscalculated, resulting in the household receiving a higher benefit amount than they were entitled to based on their actual income and household size. • One client file did not contain a copy of a recent heating bill. • The file of supporting documentation could not be located for one of our 68 sample items. Criteria: • The program requirements of the Low Income Home Energy Assistance contract administered by the Delaware Department of Health and Social Services indicate that each client file must contain the following documentation: o Application signed by the applicant o Social Security Card or documentation of all social security numbers of all occupants aged six months and over in the household o United States Citizen or Qualified Alien verification o Delaware residency verification o Address verification o Recent copy of electricity/fuel bill o Lease agreement, if a renter o Income documentation for all household members aged 18 and over if not attending school, including Zero Income Declaration forms, if applicable Cause: Oversight of program compliance requirements regarding file documentation and human error in determining energy assistance benefits. Effect: Two client files did not contain all the required documentation, and incorrect assistance benefit amounts were awarded to one household. Recommendation: We recommend Charities review its internal controls and implement procedures to ensure that complete and accurate documentation is maintained for each program participant, and to ensure that program recipients are awarded the proper amount of assistance benefits based on their income, household size, and fuel type.
Corrective Action Plan: - Instance #1: Monthly case worker review of files and ongoing staff training on income calculations. - Instance #2: Monthly case worker review of files and ongoing staff training on ensuring all the necessary, most updated documentation is received before processing an application. - Instance #3: Staff training in file management and archiving. A new file will be created for the client. Contact Person Responsible for Corrective Action: Vickie Artis, DEAP Assistant Program Manager Anticipated Completion Date of Corrective Action: February 26, 2025
FAC accepted this audit on March 20, 2024 — management decision was due September 20, 2024.
We tested 18 provider files and identified six billing errors within the March 2023 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called “reimbursement rates.” “Type” refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, “category” refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers. Effect: The March 2023 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Show full finding ▾Hide full finding ▴Major Program: 10.558 - Child and Adult Care Food Program (Grantor - Department of Agriculture) Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Compliance Requirement: Eligibility Condition: We tested 18 provider files and identified six billing errors within the March 2023 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called “reimbursement rates.” “Type” refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, “category” refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers. Effect: The March 2023 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Major Program: 10.558 - Child and Adult Care Food Program (Grantor - Department of Agriculture) Condition: We tested 18 provider files and identified two billing errors within the May 2022 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes, conducted a training on December 19, 2023 with all staff involved in the CACFP that included income eligibility/enrollment categorization and meal count accuracy. Catholic Charities staff will review each income form/enrollment and double check that children’s reimbursement rate is properly categorized based on their family’s income. Staff members will review each claim before it is entered for reimbursement to ensure the claim is accurate. Program Manager, Joanne Varnes, will oversee this process and conduct case record reviews quarterly for all providers under Catholic Charities Sponsorship. Contact Person Responsible for Corrective Action: Samantha Wallace, Interim Executive Director Anticipated Completion Date of Corrective Action: Immediately
2022-001
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.
Show full finding ▾Hide full finding ▴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.
Major Program: 93.568 - Low Income Home Energy Assistance (Grantor - Department of Health and Social Services) Condition: The 2023 program year heating funds reconciliation report was not completed and submitted to the State of Delaware in a timely manner. Corrective Action Plan: Charities DEAP program has revised and implemented reconciliation procedures to ensure the program year 2023 heating reconciliation benefit report is completed on April 6, 2024. The final reconciliation report for the 2023 heating benefit refund will be remitted to the State of Delaware Office of Community Services (OCS) in accordance with the established guidelines by April 14, 2024. Process of completion is performed manually: 1. The collection of delivered and non-delivered fuel vendors’ unexpended benefits reports has been obtained from the non-delivered vendors. Completed November 2023. 2. Inter-Agency households’ report of benefits returned to the State of Delaware OCS for the heating season 2023 by the county and by invoice number is in process of being manually completed. 3. The documents noted in procedures 1 and 2 must reconcile with the DEAP billing supervisor report of heating benefits issued - funded and refunded by the vendors. The agency finance unit reporting of paid benefits vs refunded benefits must be compared to the noted reports to verify all report totals equal. 4. The unused benefit report noting the total amount to be returned to the State OCS, is completed once the agency finance unit verification of totals reported in procedures 2 and 3 are accurate for the 2022-2023 heating reconciliation. The program year 2023 reconciliation report will be completed according to OCS’s format and submitted along with the check from the agency for the total amount of the refund. Contact Person Responsible for Corrective Action: Samantha Wallace, Interim Executive Director Anticipated Completion Date of Corrective Action: April 6, 2024
2022-003
FAC accepted this audit on March 14, 2023 — management decision was due September 14, 2023.
We tested 19 provider files and identified two billing errors within the May 2022 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called ?reimbursement rates.? ?Type? refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, ?category? refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers. Effect: The May 2022 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Show full finding ▾Hide full finding ▴Condition: We tested 19 provider files and identified two billing errors within the May 2022 claim submissions. For each instance of error, the number of meals served was incorrectly determined and submitted for reimbursement. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called ?reimbursement rates.? ?Type? refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, ?category? refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers. Effect: The May 2022 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes, conducted a training on December 15, 2022 with all staff involved in the CACFP that included income eligibility/enrollment categorization and meal count accuracy. Catholic Charities staff will review each income form/enrollment and double check that children?s reimbursement rate is properly categorized based on their family?s income. Staff members will review each claim before it is entered for reimbursement to ensure the claim is accurate. Program Manager, Joanne Varnes, will oversee this process and conduct case record reviews quarterly for all providers under Catholic Charities Sponsorship. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: Immediately
2021-001
We tested 73 client files and identified the following instances of noncompliance: - Two client files did not contain a current lease agreement. - One client file did not contain a zero income declaration form for a household member that did not have any income. - One client?s application reported an incorrect annual income amount. Household income was understated, resulting in the household receiving a higher benefit amount than they were entitled to based on their income and household size. - One client?s application reported an incorrect number of household members. The number of household members were overstated, resulting in the household receiving a higher benefit amount than they were entitled to based on their income and household size. Criteria: - The program requirements of the Low Income Home Energy Assistance contract administered by the Delaware Department of Health and Social Services indicate that each client file must contain the following documentation: o Application signed by the applicant o Social Security Card or documentation of all social security numbers of all occupants aged 6 months and over in the household o United States Citizen or Qualified Alien verification o Delaware residency verification o Address verification o Recent copy of electricity bill o Lease agreement, if a renter o Income documentation for all household members aged 18 and over if not attending school, including Zero Income Declaration forms, if applicable - Federal assistance to eligible low-income households is determined based upon a benefit matrix established by the State of Delaware each program year. Internal controls should be in place to ensure eligible households are awarded the correct benefit amount based on income level, household size, and fuel source. Cause: Oversight of program compliance requirements regarding file documentation and human error in determining energy assistance benefits. Effect: Three client files did not contain all the required documentation, and incorrect assistance benefit amounts were awarded to two households. Recommendation: We also recommend Charities review its internal controls and implement procedures to ensure that complete and accurate documentation is maintained for each program participant, and to ensure that program recipients are awarded the proper amount of assistance benefits based on their income, household size, and fuel type.
Show full finding ▾Hide full finding ▴Condition: We tested 73 client files and identified the following instances of noncompliance: - Two client files did not contain a current lease agreement. - One client file did not contain a zero income declaration form for a household member that did not have any income. - One client?s application reported an incorrect annual income amount. Household income was understated, resulting in the household receiving a higher benefit amount than they were entitled to based on their income and household size. - One client?s application reported an incorrect number of household members. The number of household members were overstated, resulting in the household receiving a higher benefit amount than they were entitled to based on their income and household size. Criteria: - The program requirements of the Low Income Home Energy Assistance contract administered by the Delaware Department of Health and Social Services indicate that each client file must contain the following documentation: o Application signed by the applicant o Social Security Card or documentation of all social security numbers of all occupants aged 6 months and over in the household o United States Citizen or Qualified Alien verification o Delaware residency verification o Address verification o Recent copy of electricity bill o Lease agreement, if a renter o Income documentation for all household members aged 18 and over if not attending school, including Zero Income Declaration forms, if applicable - Federal assistance to eligible low-income households is determined based upon a benefit matrix established by the State of Delaware each program year. Internal controls should be in place to ensure eligible households are awarded the correct benefit amount based on income level, household size, and fuel source. Cause: Oversight of program compliance requirements regarding file documentation and human error in determining energy assistance benefits. Effect: Three client files did not contain all the required documentation, and incorrect assistance benefit amounts were awarded to two households. Recommendation: We also recommend Charities review its internal controls and implement procedures to ensure that complete and accurate documentation is maintained for each program participant, and to ensure that program recipients are awarded the proper amount of assistance benefits based on their income, household size, and fuel type.
Corrective Action Plan: 1. In the instances of missing required documentation: Intake supervisors and workers will need to assure current copies of client leases and income verification documents are on file. Intake supervisors will continue to conduct random sampling case reviews quarterly, reporting noted infractions and the correction of noted chart infractions. a. Intake workers will receive directions on the required documents and the functions of the documents that must be current and maintained in the client file. b. The intake worker will assure the reason given for zero income is accurately documented on the Zero Income form and in the client?s file. 2. In the instances of incorrect recording of client income and household size: Intake supervisors and workers will engage in quarterly in-service training to address household income verification, calculation, and verification of the household size to assure appropriate award of program benefits. a. The guidelines for the calculations of income for program 2023 benefits guidelines will be reviewed with Intake Supervisors to assure training of the sites Intake Worker. b. The Intake Supervisor will be required to verify the income calculations and the household size in relation to the awarded benefit as part of the quarterly case review. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: March 2023
The 2022 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, 2022. 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.
Show full finding ▾Hide full finding ▴Condition: The 2022 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, 2022. 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.
Corrective Action Plan: Charities DEAP program has revised and implemented reconciliation procedures to ensure the program year 2022 heating reconciliation benefit report is completed on April 6, 2023. The final reconciliation report for the 2022 heating benefit refund will be remitted to the State of Delaware Office of Community Services (OCS) in accordance with the established guidelines by April 14, 2023. Process of completion is performed manually: 1. The collection of delivered and non-delivered fuel vendors? unexpended benefits reports has been obtained from the non-delivered vendors. Completed November 2022 2. Inter-Agency households? report of benefits returned to the State of Delaware OCS for the heating season 2022 by the county and by invoice number is in process of being manually completed. 3. The documents noted in procedures 1 and 2 must reconcile with the DEAP billing supervisor report of heating benefits issued - funded and refunded by the vendors. The agency finance unit reporting of paid benefits vs refunded benefits must be compared to the noted reports to verify all report totals equal. 4. The unused benefit report noting the total amount to be returned to the State OCS, is completed once the agency finance unit verification of totals reported in procedures 2 and 3 are accurate for the 2021-2022 heating reconciliation. The program year 2022 reconciliation report will be completed according to OCS?s format and submitted along with the check from the agency for the total amount of the refund. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: April 6, 2023
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
We tested 20 provider files and identified four billing errors within the April 2021 claim submissions. For three instances of error, the number of meals served was incorrectly determined and submitted for reimbursement. For one instance of error, a child was incorrectly categorized in the ?free? category; however, this child was not income eligible, and the reimbursement should have utilized the ?paid? category price rate. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called ?reimbursement rates.? ?Type? refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, ?category? refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers and in determining the proper meal reimbursement rate. Effect: The April 2021 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Show full finding ▾Hide full finding ▴Condition: We tested 20 provider files and identified four billing errors within the April 2021 claim submissions. For three instances of error, the number of meals served was incorrectly determined and submitted for reimbursement. For one instance of error, a child was incorrectly categorized in the ?free? category; however, this child was not income eligible, and the reimbursement should have utilized the ?paid? category price rate. Criteria: Federal assistance to institutions takes the form of cash reimbursement for meals served. An institution's entitlement to cash reimbursement is computed by multiplying the number of meals served, by category and type, by prescribed per-unit payment rates called ?reimbursement rates.? ?Type? refers to the kind of meal service for which the institution seeks reimbursement (breakfast, lunch, snack, or supper). For meals served in centers, ?category? refers to the economic need of the child or adult to whom a meal is served; such meals are categorized as paid, reduced, or free. Meals served in day care homes are categorized by the tiering structure (Tier I or II). Under this formula, an institution's entitlement to funding is a function of the categories and types of services provided. An institution establishes its entitlement to reimbursement payments by submitting claims for reimbursement. Cause: Human error in summarizing the meals served by providers and in determining the proper meal reimbursement rate. Effect: The April 2021 claims contained immaterial billing errors. Recommendation: We suggest that Charities review its controls and implement procedures to ensure accurate claims are being submitted for reimbursement.
Corrective Action Plan: Catholic Charities will ensure that all income eligibility forms/enrollments will be correctly categorized when forms are submitted by providers. During a monitoring visit, a complete review of each provider case file will be done including income eligibility/enrollments categorization. Program Manager will oversee this process and conduct case record reviews quarterly for all providers under Catholic Charites sponsorship. Catholic Charities staff will make sure that accurate meal counts are submitted for claim reimbursements by double checking each claim for accuracy before a claim is entered into the States website for reimbursement. All monitors were trained on meal count, claim reimbursement and enrollment policies by Program Manager. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: Immediately
We tested 31 client files and identified the following instances of noncompliance: ? In one client file a previously employed case manager falsified required supporting documentation and benefited from the financial assistance. ? One client file did not contain documentation of homeless or at risk of homelessness status. ? One client received financial assistance for a security deposit that exceeded 1 months? rent. Criteria: ? Per Title 2 U.S. Code of Federal Organizations (CFR) Part 200, organizations are required to establish and maintain effective internal controls to ensure federal funds are managed in a way that is compliant with the terms and conditions of the federal award. The requirements of Title 24 U.S. CFR Part 576, Emergency Solutions Grant Program, indicate that participants must meet certain eligibility criteria in order to receive financial assistance, and accurate supporting documentation must be maintained. ? Per Title 24 U.S. CFR Part 576, Emergency Solutions Grant Program, the records maintained for each recipient that receives homelessness prevention assistance must include the evidence relied upon to establish and verify the individual?s homeless or at risk of homelessness status. ? The program requirements of the Emergency Solutions Grants contract administered by the Delaware State Housing Authority indicate that financial assistance given to program participants for security deposits cannot exceed 1 months? rent. Cause: An oversight of program compliance requirements and lack of effective internal control. Effect: Charities was not in compliance with the requirements of the Emergency Solutions Grant Program established by the Department of Housing and Urban Development and the Delaware State Housing Authority. In the first instance of noncompliance, a previously employed case manager received the benefit of the assistance provided. Recommendation: We recommend Charities evaluate the potential for additional unidentified instances of noncompliance that may have occurred during the employment of the aforementioned separated case manager. We also recommend Charities review its internal controls and implement procedures to ensure that complete and accurate documentation is maintained for each program participant, and that financial assistance awarded does not exceed program limits.
Show full finding ▾Hide full finding ▴Condition: We tested 31 client files and identified the following instances of noncompliance: ? In one client file a previously employed case manager falsified required supporting documentation and benefited from the financial assistance. ? One client file did not contain documentation of homeless or at risk of homelessness status. ? One client received financial assistance for a security deposit that exceeded 1 months? rent. Criteria: ? Per Title 2 U.S. Code of Federal Organizations (CFR) Part 200, organizations are required to establish and maintain effective internal controls to ensure federal funds are managed in a way that is compliant with the terms and conditions of the federal award. The requirements of Title 24 U.S. CFR Part 576, Emergency Solutions Grant Program, indicate that participants must meet certain eligibility criteria in order to receive financial assistance, and accurate supporting documentation must be maintained. ? Per Title 24 U.S. CFR Part 576, Emergency Solutions Grant Program, the records maintained for each recipient that receives homelessness prevention assistance must include the evidence relied upon to establish and verify the individual?s homeless or at risk of homelessness status. ? The program requirements of the Emergency Solutions Grants contract administered by the Delaware State Housing Authority indicate that financial assistance given to program participants for security deposits cannot exceed 1 months? rent. Cause: An oversight of program compliance requirements and lack of effective internal control. Effect: Charities was not in compliance with the requirements of the Emergency Solutions Grant Program established by the Department of Housing and Urban Development and the Delaware State Housing Authority. In the first instance of noncompliance, a previously employed case manager received the benefit of the assistance provided. Recommendation: We recommend Charities evaluate the potential for additional unidentified instances of noncompliance that may have occurred during the employment of the aforementioned separated case manager. We also recommend Charities review its internal controls and implement procedures to ensure that complete and accurate documentation is maintained for each program participant, and that financial assistance awarded does not exceed program limits.
Corrective Action Plan: 1) Review and assess the integrity of randomly selected client case files that were under the purview of the separated case manager. 2) Require all case managers to attend an annual ethical standards of case management training. 3) Create a Documentation Checklist to be attached to each client file and completed by each Case Manager in order to ensure each case file includes all required documentation. Case Managers should initial and provide the date next to each item completed on the Checklist. 4) Schedule routine staff training sessions to review ESG grant requirements including, but not limited to, documentation, eligibility, and financial assistance policies. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: May 2, 2022
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
We tested 68 benefit recipient files and identified 2 instances of error during the eligibility determination process which resulted in an error in the amount of energy assistance benefits awarded. In the first instance, earned wages from the 2019 program year application were erroneously included in the 2020 program year eligibility determination. Household income was overstated in the online database, resulting in a lower benefit amount provided to the recipient. In the second instance, a fuel source coding issue in the online database resulted in a household receiving a lower benefit than they were entitled to based on their income and household size. Criteria: Federal assistance to eligible low-income households is determined based upon a benefit matrix established by the State of Delaware each program year. Internal controls should be in place to ensure eligible households are awarded the correct benefit amount based on income level, household size, and fuel source. Cause: Human error in determining energy assistance benefits. Effect: Incorrect assistance benefit amounts were awarded to two households. Recommendation: We suggest that Charities review its controls and implement procedures to ensure program recipients are awarded the proper amount of assistance benefits based on their income, household size, and fuel type.
Show full finding ▾Hide full finding ▴Condition: We tested 68 benefit recipient files and identified 2 instances of error during the eligibility determination process which resulted in an error in the amount of energy assistance benefits awarded. In the first instance, earned wages from the 2019 program year application were erroneously included in the 2020 program year eligibility determination. Household income was overstated in the online database, resulting in a lower benefit amount provided to the recipient. In the second instance, a fuel source coding issue in the online database resulted in a household receiving a lower benefit than they were entitled to based on their income and household size. Criteria: Federal assistance to eligible low-income households is determined based upon a benefit matrix established by the State of Delaware each program year. Internal controls should be in place to ensure eligible households are awarded the correct benefit amount based on income level, household size, and fuel source. Cause: Human error in determining energy assistance benefits. Effect: Incorrect assistance benefit amounts were awarded to two households. Recommendation: We suggest that Charities review its controls and implement procedures to ensure program recipients are awarded the proper amount of assistance benefits based on their income, household size, and fuel type.
Finding Reference Number: 2020-001 Major Program: 93.568 - Low Income Home Energy Assistance (Grantor - Department of Housing and Urban Development) Corrective Action Plan: First Instance: Catholic Charities will review the program income calculation requirements with all staff annually to ensure eligible households are awarded the correct benefit amount based upon income level, household size, and fuel source. Case record reviews will be conducted quarterly to ensure program income calculations are accurate. Second Instance: Catholic Charites utilizes an online database that is created and maintained by the State of Delaware ASSIST program. Catholic Charites cannot update or modify the online database. However, program staff attend ongoing interactive communication with the State of Delaware Maintenance workgroup and will continue to identify online program defects. Catholic Charities staff will comply with updates and workaround solutions to meet programmatic guidelines as become available. Catholic Charites staff will attend regularly scheduled IT Maintenance meetings as invited to and/or required by the contractor. Contact Person Responsible for Corrective Action: Fritz Jones, Director of Program Operations Anticipated Completion Date of Corrective Action: First Instance: The annual staff training will be scheduled in June 2021. Case record reviews will continue quarterly, as indicated by the agency schedule. Second Instance: The DEAP staff participate in bi-weekly LIHEAP IT maintenance planning meetings on the second and fourth Thursday of each month. We will continue to attend and give input for software upgrades. We will continue to provide testing of new software as staffing and the opportunity is afforded to the agency.
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
GSA_MIGRATION
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2017-002
GSA_MIGRATION
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GSA_MIGRATION
2017-004
FAC accepted this audit on March 27, 2018 — management decision was due September 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
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GSA_MIGRATION
2016-002
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2016-003
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2016-004
FAC accepted this audit on February 12, 2017 — management decision was due August 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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2015-002
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