2023‐001 — Compliance over Matching – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Matching
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation only matched 7.34% of the total applicable expenses
for the year which was less than the required 25%.
Criteria: Barrett Foundation must match all applicable grant funds, with no less than 25 percent of cash or in-kind
contributions from other sources (24 CFR section 578.73(a)).
Effect: Barrett Foundation under matched the required amount for the Continuum of Care program.
Questioned Costs: None
Cause: Barrett Foundation did not establish a sufficient system of internal control to ensure that they were in
compliance with the required match for the fiscal year.
Auditors’ Recommendation: We recommend that Barrett Foundation establish a system of internal controls to ensure
that they provide at least 25% of both cash and in-kind contributions for all applicable programs under the
Continuum of Care program.
Management’s Response: In FY23, Barrett Foundation transitioned from in-house financial services to an outside
accounting firm. The transition allowed Barrett Foundation to create an internal structure to meet the needs of new
programs. We recognize that while progress has been made, some issues continue to need attention. We are working
diligently with our community partners to meet their matching requirements and expect to not experience this issue
in FY24. Additionally, we are currently updating Barrett Foundation's Finance Policies in which we are establishing
policies to address contracts that require match.
2023‐001 — Compliance over Matching – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Matching
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation only matched 7.34% of the total applicable expenses
for the year which was less than the required 25%.
Criteria: Barrett Foundation must match all applicable grant funds, with no less than 25 percent of cash or in-kind
contributions from other sources (24 CFR section 578.73(a)).
Effect: Barrett Foundation under matched the required amount for the Continuum of Care program.
Questioned Costs: None
Cause: Barrett Foundation did not establish a sufficient system of internal control to ensure that they were in
compliance with the required match for the fiscal year.
Auditors’ Recommendation: We recommend that Barrett Foundation establish a system of internal controls to ensure
that they provide at least 25% of both cash and in-kind contributions for all applicable programs under the
Continuum of Care program.
Management’s Response: In FY23, Barrett Foundation transitioned from in-house financial services to an outside
accounting firm. The transition allowed Barrett Foundation to create an internal structure to meet the needs of new
programs. We recognize that while progress has been made, some issues continue to need attention. We are working
diligently with our community partners to meet their matching requirements and expect to not experience this issue
in FY24. Additionally, we are currently updating Barrett Foundation's Finance Policies in which we are establishing
policies to address contracts that require match.
2023‐001 — Compliance over Matching – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Matching
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation only matched 7.34% of the total applicable expenses
for the year which was less than the required 25%.
Criteria: Barrett Foundation must match all applicable grant funds, with no less than 25 percent of cash or in-kind
contributions from other sources (24 CFR section 578.73(a)).
Effect: Barrett Foundation under matched the required amount for the Continuum of Care program.
Questioned Costs: None
Cause: Barrett Foundation did not establish a sufficient system of internal control to ensure that they were in
compliance with the required match for the fiscal year.
Auditors’ Recommendation: We recommend that Barrett Foundation establish a system of internal controls to ensure
that they provide at least 25% of both cash and in-kind contributions for all applicable programs under the
Continuum of Care program.
Management’s Response: In FY23, Barrett Foundation transitioned from in-house financial services to an outside
accounting firm. The transition allowed Barrett Foundation to create an internal structure to meet the needs of new
programs. We recognize that while progress has been made, some issues continue to need attention. We are working
diligently with our community partners to meet their matching requirements and expect to not experience this issue
in FY24. Additionally, we are currently updating Barrett Foundation's Finance Policies in which we are establishing
policies to address contracts that require match.
2023‐002 — Controls over Compliance –Rent Reasonableness – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Special Tests and Provisions
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation had one of three tenants sampled who did not have
evidence that the rent reasonableness form was reviewed or approved.
Criteria: Barrett Foundation has a policy that its process over the rent reasonableness requirement is for one
employee to fill out a rent reasonableness form and the supervisor to review and approve it before any rent payments
are made on behalf of the client.
Effect: Barrett Foundation did not have evidence that it followed its policy over the rent reasonableness requirement.
Questioned Costs: None
Cause: Barrett Foundation did not file the signed version of the rent reasonableness form and only had the unsigned
version to show for the audit. This was due to turnover and certain documents not being filed correctly.
Auditors’ Recommendation: We recommend that Barrett Foundation ensure that all signed documents are scanned
into the Foundation’s server to show evidence that all policies and procedures were followed.
Management’s Response: In FY23, Barrett Foundation experienced significant staffing shortages which resulted in
Rent Reasonableness forms not being reviewed or signed. During FY24, Barrett Foundation audited all case files to
address incomplete documentation. We also updated our standard operating procedures to indicate that rent
reasonableness forms are completed annually as well as when a participant enters the programs, moves to a different
unit, if there is a rent increase and that supervisors review and sign the form. Additionally, supervisors will begin
conducting monthly random audits of client files to ensure that all required documentation is completed.
2023‐002 — Controls over Compliance –Rent Reasonableness – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Special Tests and Provisions
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation had one of three tenants sampled who did not have
evidence that the rent reasonableness form was reviewed or approved.
Criteria: Barrett Foundation has a policy that its process over the rent reasonableness requirement is for one
employee to fill out a rent reasonableness form and the supervisor to review and approve it before any rent payments
are made on behalf of the client.
Effect: Barrett Foundation did not have evidence that it followed its policy over the rent reasonableness requirement.
Questioned Costs: None
Cause: Barrett Foundation did not file the signed version of the rent reasonableness form and only had the unsigned
version to show for the audit. This was due to turnover and certain documents not being filed correctly.
Auditors’ Recommendation: We recommend that Barrett Foundation ensure that all signed documents are scanned
into the Foundation’s server to show evidence that all policies and procedures were followed.
Management’s Response: In FY23, Barrett Foundation experienced significant staffing shortages which resulted in
Rent Reasonableness forms not being reviewed or signed. During FY24, Barrett Foundation audited all case files to
address incomplete documentation. We also updated our standard operating procedures to indicate that rent
reasonableness forms are completed annually as well as when a participant enters the programs, moves to a different
unit, if there is a rent increase and that supervisors review and sign the form. Additionally, supervisors will begin
conducting monthly random audits of client files to ensure that all required documentation is completed.
2023‐002 — Controls over Compliance –Rent Reasonableness – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Special Tests and Provisions
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation had one of three tenants sampled who did not have
evidence that the rent reasonableness form was reviewed or approved.
Criteria: Barrett Foundation has a policy that its process over the rent reasonableness requirement is for one
employee to fill out a rent reasonableness form and the supervisor to review and approve it before any rent payments
are made on behalf of the client.
Effect: Barrett Foundation did not have evidence that it followed its policy over the rent reasonableness requirement.
Questioned Costs: None
Cause: Barrett Foundation did not file the signed version of the rent reasonableness form and only had the unsigned
version to show for the audit. This was due to turnover and certain documents not being filed correctly.
Auditors’ Recommendation: We recommend that Barrett Foundation ensure that all signed documents are scanned
into the Foundation’s server to show evidence that all policies and procedures were followed.
Management’s Response: In FY23, Barrett Foundation experienced significant staffing shortages which resulted in
Rent Reasonableness forms not being reviewed or signed. During FY24, Barrett Foundation audited all case files to
address incomplete documentation. We also updated our standard operating procedures to indicate that rent
reasonableness forms are completed annually as well as when a participant enters the programs, moves to a different
unit, if there is a rent increase and that supervisors review and sign the form. Additionally, supervisors will begin
conducting monthly random audits of client files to ensure that all required documentation is completed.
2023‐001 — Compliance over Matching – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Matching
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation only matched 7.34% of the total applicable expenses
for the year which was less than the required 25%.
Criteria: Barrett Foundation must match all applicable grant funds, with no less than 25 percent of cash or in-kind
contributions from other sources (24 CFR section 578.73(a)).
Effect: Barrett Foundation under matched the required amount for the Continuum of Care program.
Questioned Costs: None
Cause: Barrett Foundation did not establish a sufficient system of internal control to ensure that they were in
compliance with the required match for the fiscal year.
Auditors’ Recommendation: We recommend that Barrett Foundation establish a system of internal controls to ensure
that they provide at least 25% of both cash and in-kind contributions for all applicable programs under the
Continuum of Care program.
Management’s Response: In FY23, Barrett Foundation transitioned from in-house financial services to an outside
accounting firm. The transition allowed Barrett Foundation to create an internal structure to meet the needs of new
programs. We recognize that while progress has been made, some issues continue to need attention. We are working
diligently with our community partners to meet their matching requirements and expect to not experience this issue
in FY24. Additionally, we are currently updating Barrett Foundation's Finance Policies in which we are establishing
policies to address contracts that require match.
2023‐001 — Compliance over Matching – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Matching
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation only matched 7.34% of the total applicable expenses
for the year which was less than the required 25%.
Criteria: Barrett Foundation must match all applicable grant funds, with no less than 25 percent of cash or in-kind
contributions from other sources (24 CFR section 578.73(a)).
Effect: Barrett Foundation under matched the required amount for the Continuum of Care program.
Questioned Costs: None
Cause: Barrett Foundation did not establish a sufficient system of internal control to ensure that they were in
compliance with the required match for the fiscal year.
Auditors’ Recommendation: We recommend that Barrett Foundation establish a system of internal controls to ensure
that they provide at least 25% of both cash and in-kind contributions for all applicable programs under the
Continuum of Care program.
Management’s Response: In FY23, Barrett Foundation transitioned from in-house financial services to an outside
accounting firm. The transition allowed Barrett Foundation to create an internal structure to meet the needs of new
programs. We recognize that while progress has been made, some issues continue to need attention. We are working
diligently with our community partners to meet their matching requirements and expect to not experience this issue
in FY24. Additionally, we are currently updating Barrett Foundation's Finance Policies in which we are establishing
policies to address contracts that require match.
2023‐001 — Compliance over Matching – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Matching
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation only matched 7.34% of the total applicable expenses
for the year which was less than the required 25%.
Criteria: Barrett Foundation must match all applicable grant funds, with no less than 25 percent of cash or in-kind
contributions from other sources (24 CFR section 578.73(a)).
Effect: Barrett Foundation under matched the required amount for the Continuum of Care program.
Questioned Costs: None
Cause: Barrett Foundation did not establish a sufficient system of internal control to ensure that they were in
compliance with the required match for the fiscal year.
Auditors’ Recommendation: We recommend that Barrett Foundation establish a system of internal controls to ensure
that they provide at least 25% of both cash and in-kind contributions for all applicable programs under the
Continuum of Care program.
Management’s Response: In FY23, Barrett Foundation transitioned from in-house financial services to an outside
accounting firm. The transition allowed Barrett Foundation to create an internal structure to meet the needs of new
programs. We recognize that while progress has been made, some issues continue to need attention. We are working
diligently with our community partners to meet their matching requirements and expect to not experience this issue
in FY24. Additionally, we are currently updating Barrett Foundation's Finance Policies in which we are establishing
policies to address contracts that require match.
2023‐002 — Controls over Compliance –Rent Reasonableness – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Special Tests and Provisions
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation had one of three tenants sampled who did not have
evidence that the rent reasonableness form was reviewed or approved.
Criteria: Barrett Foundation has a policy that its process over the rent reasonableness requirement is for one
employee to fill out a rent reasonableness form and the supervisor to review and approve it before any rent payments
are made on behalf of the client.
Effect: Barrett Foundation did not have evidence that it followed its policy over the rent reasonableness requirement.
Questioned Costs: None
Cause: Barrett Foundation did not file the signed version of the rent reasonableness form and only had the unsigned
version to show for the audit. This was due to turnover and certain documents not being filed correctly.
Auditors’ Recommendation: We recommend that Barrett Foundation ensure that all signed documents are scanned
into the Foundation’s server to show evidence that all policies and procedures were followed.
Management’s Response: In FY23, Barrett Foundation experienced significant staffing shortages which resulted in
Rent Reasonableness forms not being reviewed or signed. During FY24, Barrett Foundation audited all case files to
address incomplete documentation. We also updated our standard operating procedures to indicate that rent
reasonableness forms are completed annually as well as when a participant enters the programs, moves to a different
unit, if there is a rent increase and that supervisors review and sign the form. Additionally, supervisors will begin
conducting monthly random audits of client files to ensure that all required documentation is completed.
2023‐002 — Controls over Compliance –Rent Reasonableness – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Special Tests and Provisions
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation had one of three tenants sampled who did not have
evidence that the rent reasonableness form was reviewed or approved.
Criteria: Barrett Foundation has a policy that its process over the rent reasonableness requirement is for one
employee to fill out a rent reasonableness form and the supervisor to review and approve it before any rent payments
are made on behalf of the client.
Effect: Barrett Foundation did not have evidence that it followed its policy over the rent reasonableness requirement.
Questioned Costs: None
Cause: Barrett Foundation did not file the signed version of the rent reasonableness form and only had the unsigned
version to show for the audit. This was due to turnover and certain documents not being filed correctly.
Auditors’ Recommendation: We recommend that Barrett Foundation ensure that all signed documents are scanned
into the Foundation’s server to show evidence that all policies and procedures were followed.
Management’s Response: In FY23, Barrett Foundation experienced significant staffing shortages which resulted in
Rent Reasonableness forms not being reviewed or signed. During FY24, Barrett Foundation audited all case files to
address incomplete documentation. We also updated our standard operating procedures to indicate that rent
reasonableness forms are completed annually as well as when a participant enters the programs, moves to a different
unit, if there is a rent increase and that supervisors review and sign the form. Additionally, supervisors will begin
conducting monthly random audits of client files to ensure that all required documentation is completed.
2023‐002 — Controls over Compliance –Rent Reasonableness – (Significant Deficiency)
Federal Program Information:
Funding Agency: Housing and Urban Development
Title: Continuum of Care
Assistance Listing Number: 14.267
Compliance Requirement: Special Tests and Provisions
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit, we noted that Barrett Foundation had one of three tenants sampled who did not have
evidence that the rent reasonableness form was reviewed or approved.
Criteria: Barrett Foundation has a policy that its process over the rent reasonableness requirement is for one
employee to fill out a rent reasonableness form and the supervisor to review and approve it before any rent payments
are made on behalf of the client.
Effect: Barrett Foundation did not have evidence that it followed its policy over the rent reasonableness requirement.
Questioned Costs: None
Cause: Barrett Foundation did not file the signed version of the rent reasonableness form and only had the unsigned
version to show for the audit. This was due to turnover and certain documents not being filed correctly.
Auditors’ Recommendation: We recommend that Barrett Foundation ensure that all signed documents are scanned
into the Foundation’s server to show evidence that all policies and procedures were followed.
Management’s Response: In FY23, Barrett Foundation experienced significant staffing shortages which resulted in
Rent Reasonableness forms not being reviewed or signed. During FY24, Barrett Foundation audited all case files to
address incomplete documentation. We also updated our standard operating procedures to indicate that rent
reasonableness forms are completed annually as well as when a participant enters the programs, moves to a different
unit, if there is a rent increase and that supervisors review and sign the form. Additionally, supervisors will begin
conducting monthly random audits of client files to ensure that all required documentation is completed.