2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-002. Special Tests and Provisions United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition: In our testing, there were instances in which comparable rents for the area were not documented and maintained in tenant files, to provide documentation of compliance with the criteria. Cause: The Organization did not have an adequate control in place for the review by a supervisor of every tenant file to ensure that the permanent documentation to conclude that reasonable rent was being charged. The Organizations has a control in place, instead, which required review of a selection of tenant files. Effect: The Organization could potentially not be in compliance with the requirement to ensure that grant funds to pay rent were used for reasonable rent in relation to comparable rent in the area. Questioned Costs: None reported. Context: During a review of tenant files, it was noted that documentation regarding comparable rentals was not included within the file. The Organization did maintain for reference the FY 2022 and FY 2023 Nassau-Suffolk, NY HUD Metro FMR Areas FMRs for All Bedroom Sizes, and also used this to assess reasonable rent. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The Organization should implement procedures for supervisor review of documents and approval of tenant files to ensure all proper documentation to support reasonable rent is maintained. Views of Responsible Officials of Auditee: The Organization agrees with the finding and will put proper procedures in place to ensure written documentation is maintained in tenant files, to support that the grant funds to pay rent were used for reasonable rent in relation to comparable rent in the area.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-001. Written Policies United States Department of Justice, Passed through New York State, Office of Victim Services: Crime Victim Assistance Assistance Listing No. 16.575 United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: 2 CFR ?200.303 of the Uniform Guidance requires non-federal entities receiving federal awards to establish and maintain internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Under the Uniform Guidance federal awards recipients must maintain updated written documentation of internal control policies and procedures, which include but are not limited to procurement policies that adhere to state and local law, as well as federal regulations and statutes; procedures for documenting how costs are to be allocated to federal awards, documenting actual time and effort for payroll costs charged to federal awards; cash management procedures to minimize the time elapsed between the receipts and disbursements of federal funds; and how to safeguard personally identifiable information. Condition: The Organization did not yet complete written policies and procedures relative to Federal Awards to conform to Uniform Guidance requirements. Cause: Staffing constraints limited the Organization?s ability to complete policies and procedures to comply with the requirements of the Uniform Guidance. Effect: Not having implemented the updated policies and procedures weaken the internal controls over the Federal award and could increase the risk of noncompliance with Federal statutes and regulations. Questioned Costs: None reported. Context: During inquiries of Organization personnel regarding procedures, it was noted that Organization policies had not been updated to include changes as a result of the implementation of the Uniform Guidance. The lack of updated policies did not result in any questioned costs or improper reimbursements. Identification of a Repeat Finding: This is a repeat finding from the previous year?s audit, item # 2021-001, related to the Crime Victim Assistance grant. That same finding is related to the Crime Victim Assistance and the Continuum of Care Program awards, identified above. Recommendation: The Organization should complete the written policies and procedures to comply with the Uniform Guidance requirements. Views of Responsible Officials of Auditee: The Organization agrees with the finding and in 2023, the Organization completed written policies and procedures that comply with the Uniform Guidance requirements.
2022-002. Special Tests and Provisions United States Department of Housing and Urban Development: Continuum of Care Program Assistance Listing No. 14.267 Criteria: Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition: In our testing, there were instances in which comparable rents for the area were not documented and maintained in tenant files, to provide documentation of compliance with the criteria. Cause: The Organization did not have an adequate control in place for the review by a supervisor of every tenant file to ensure that the permanent documentation to conclude that reasonable rent was being charged. The Organizations has a control in place, instead, which required review of a selection of tenant files. Effect: The Organization could potentially not be in compliance with the requirement to ensure that grant funds to pay rent were used for reasonable rent in relation to comparable rent in the area. Questioned Costs: None reported. Context: During a review of tenant files, it was noted that documentation regarding comparable rentals was not included within the file. The Organization did maintain for reference the FY 2022 and FY 2023 Nassau-Suffolk, NY HUD Metro FMR Areas FMRs for All Bedroom Sizes, and also used this to assess reasonable rent. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The Organization should implement procedures for supervisor review of documents and approval of tenant files to ensure all proper documentation to support reasonable rent is maintained. Views of Responsible Officials of Auditee: The Organization agrees with the finding and will put proper procedures in place to ensure written documentation is maintained in tenant files, to support that the grant funds to pay rent were used for reasonable rent in relation to comparable rent in the area.