FAC Explorer

Audit 30708

FY End
2022-09-30
Total Expended
$31.16M
Findings
80
Programs
21
Organization: Community Action Pioneer Valley, Inc. and Subsidiaries (MA)
Year: 2022 Accepted: 2023-02-12
Auditor: Whittlesey PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36769 2022-001 Significant Deficiency - B
36770 2022-002 Significant Deficiency - M
36771 2022-001 Significant Deficiency - B
36772 2022-002 Significant Deficiency - M
36773 2022-001 Significant Deficiency - B
36774 2022-002 Significant Deficiency - M
36775 2022-001 Significant Deficiency - B
36776 2022-002 Significant Deficiency - M
36777 2022-001 Significant Deficiency - B
36778 2022-002 Significant Deficiency - M
36779 2022-001 Significant Deficiency - B
36780 2022-002 Significant Deficiency - M
36781 2022-001 Significant Deficiency - B
36782 2022-002 Significant Deficiency - M
36783 2022-001 Significant Deficiency - B
36784 2022-002 Significant Deficiency - M
36785 2022-001 Significant Deficiency - B
36786 2022-002 Significant Deficiency - M
36787 2022-001 Significant Deficiency - B
36788 2022-002 Significant Deficiency - M
36789 2022-001 Significant Deficiency - B
36790 2022-002 Significant Deficiency - M
36791 2022-001 Significant Deficiency - B
36792 2022-002 Significant Deficiency - M
36793 2022-001 Significant Deficiency - B
36794 2022-002 Significant Deficiency - M
36795 2022-001 Significant Deficiency - B
36796 2022-002 Significant Deficiency - M
36797 2022-001 Significant Deficiency - B
36798 2022-002 Significant Deficiency - M
36799 2022-001 Significant Deficiency - B
36800 2022-002 Significant Deficiency - M
36801 2022-001 Significant Deficiency - B
36802 2022-002 Significant Deficiency - M
36803 2022-001 Significant Deficiency - B
36804 2022-002 Significant Deficiency - M
36805 2022-001 Significant Deficiency - B
36806 2022-002 Significant Deficiency - M
36807 2022-001 Significant Deficiency - B
36808 2022-002 Significant Deficiency - M
613211 2022-001 Significant Deficiency - B
613212 2022-002 Significant Deficiency - M
613213 2022-001 Significant Deficiency - B
613214 2022-002 Significant Deficiency - M
613215 2022-001 Significant Deficiency - B
613216 2022-002 Significant Deficiency - M
613217 2022-001 Significant Deficiency - B
613218 2022-002 Significant Deficiency - M
613219 2022-001 Significant Deficiency - B
613220 2022-002 Significant Deficiency - M
613221 2022-001 Significant Deficiency - B
613222 2022-002 Significant Deficiency - M
613223 2022-001 Significant Deficiency - B
613224 2022-002 Significant Deficiency - M
613225 2022-001 Significant Deficiency - B
613226 2022-002 Significant Deficiency - M
613227 2022-001 Significant Deficiency - B
613228 2022-002 Significant Deficiency - M
613229 2022-001 Significant Deficiency - B
613230 2022-002 Significant Deficiency - M
613231 2022-001 Significant Deficiency - B
613232 2022-002 Significant Deficiency - M
613233 2022-001 Significant Deficiency - B
613234 2022-002 Significant Deficiency - M
613235 2022-001 Significant Deficiency - B
613236 2022-002 Significant Deficiency - M
613237 2022-001 Significant Deficiency - B
613238 2022-002 Significant Deficiency - M
613239 2022-001 Significant Deficiency - B
613240 2022-002 Significant Deficiency - M
613241 2022-001 Significant Deficiency - B
613242 2022-002 Significant Deficiency - M
613243 2022-001 Significant Deficiency - B
613244 2022-002 Significant Deficiency - M
613245 2022-001 Significant Deficiency - B
613246 2022-002 Significant Deficiency - M
613247 2022-001 Significant Deficiency - B
613248 2022-002 Significant Deficiency - M
613249 2022-001 Significant Deficiency - B
613250 2022-002 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance - Cares Act $9.39M - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.11M Yes 0
93.568 Low-Income Home Energy Assistance $717,730 - 0
93.569 Community Services Block Grant $513,310 - 0
93.558 Temporary Assistance for Needy Families $508,487 Yes 0
17.259 Wia Youth Activities $356,759 - 0
81.042 Weatherization Assistance for Low-Income Persons $347,884 - 0
94.002 Retired and Senior Volunteer Program $280,626 - 0
93.600 Head Start $254,695 Yes 0
10.569 Emergency Food Assistance Program (food Commodities) $190,566 - 0
93.590 Community-Based Child Abuse Prevention Grants $101,529 - 0
14.267 Continuum of Care Program $88,202 Yes 2
93.575 Child Care and Development Block Grant $60,047 Yes 0
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $57,989 Yes 0
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $47,630 - 0
14.231 Emergency Solutions Grant Program $46,941 - 0
10.558 Child and Adult Care Food Program $41,653 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $9,704 - 0
93.276 Drug-Free Communities Support Program Grants $8,000 - 0
10.555 National School Lunch Program $1,791 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $956 - 0

Contacts

Name Title Type
MBQ9NJJASF23 Laura Labounty Auditee
4133761126 Tom Dowling Auditor
No contacts on file

Notes to SEFA

Title: PASS-THROUGH STATE AGENCIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on theSchedule represent adjustments or credits made in the normal course of business to amounts reported asexpenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The Organization utilized a fixed indirect cost rate of 12.50% for the period of October 1, 2021 through September 30, 2022. Expenditures of federal awards for funds passed through state agencies are based on information provided by theCommonwealth of Massachusetts Operational Services Division.
Title: BASIS OF PRESENTATION: Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures arerecognized following the cost principles contained in the Uniform Guidance, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on theSchedule represent adjustments or credits made in the normal course of business to amounts reported asexpenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: Y Rate Explanation: The Organization utilized a fixed indirect cost rate of 12.50% for the period of October 1, 2021 through September 30, 2022. The accompanying schedule of consolidated expenditures of federal awards (the Schedule) includes the federalaward activity of Community Action Pioneer Valley, Inc. and Subsidiaries under programs of the federalgovernment for the year ended September 30, 2022. The information in this schedule is presented in accordancewith the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because theschedule presents only a selected portion of the operations of Community Action Pioneer Valley, Inc. andSubsidiaries, it is not intended to and does not present the consolidated financial position, changes in net assets orcash flows of Community Action Pioneer Valley, Inc. and Subsidiaries.

Finding Details

Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.
Finding 2022-001
Finding No. 2022-001: Inaccurate Allocation of Indirect Costs to Administration Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200 Subpart E ? Cost Principles Appendix IV to Part 200 ? Indirect (F&A) Cost Identification and Assignment, and Rate Determination For Nonprofit Organization. Condition: The Organization splits the CoC administration line-item budgets with its subrecipients. The allocation of the indirect cost rate was not consistently applied during the year ended September 30, 2022. Cause: Inadequate understanding of allocating the Indirect Cost Rate to the pass-through grantees. Effect: Inconsistent allocation of CoC administrative line items. Questioned Costs: None Context: The Organization did not have a formalized process to allocate the indirect cost rate consistently.
Finding 2022-002
Finding No. 2022-002: Inadequate Subrecipient Management Federal Assistance Listing Program Title and Number: Continuum of Care Program 14.267 (?CoC?) Federal Agency: U.S. Department of Housing and Urban Development Criteria: 2 CFR Section 200.331 Requirements for pass through entities and Section 570.503 Agreements with Subrecipients. Condition: Subrecipient award agreements did not include all regulatory requirements and citations. Cause: Subrecipient management documents need strengthening. Effect: The subrecipient award agreements lack accurate and accessible information to ensure that the subrecipients have adequate guidance to implement their programs in compliance with CoC regulations. Questioned Costs: None Context: The Organization has various policies and procedures available to its subrecipients, however these policies and procedures are not centralized and difficult to locate.