2021-001: Special Test and Provisions – Reasonable Rental Rates:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to provide the HUD rent reasonableness checklist and certifications as well as comparable rent payments for the items selected for testing.
Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR section 578.49(b)(1)).
Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in an amount up to one month’s rent may be used to pay the non-recipient landlord for any damages to leased units by homeless participants (24 CFR sections 578.49(b)(2) and 578.51(g) and (j)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the amount paid for rent could be excessive.
Cause: The Organization did not have good controls on maintaining the checklist and obtaining the rent monthly comparable from the landlord.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management retain all checklist and documentation as needed. Also obtain and keep om file the comparable rent cost from landlord.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-001: Special Test and Provisions – Reasonable Rental Rates:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to provide the HUD rent reasonableness checklist and certifications as well as comparable rent payments for the items selected for testing.
Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR section 578.49(b)(1)).
Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in an amount up to one month’s rent may be used to pay the non-recipient landlord for any damages to leased units by homeless participants (24 CFR sections 578.49(b)(2) and 578.51(g) and (j)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the amount paid for rent could be excessive.
Cause: The Organization did not have good controls on maintaining the checklist and obtaining the rent monthly comparable from the landlord.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management retain all checklist and documentation as needed. Also obtain and keep om file the comparable rent cost from landlord.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-001: Special Test and Provisions – Reasonable Rental Rates:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to provide the HUD rent reasonableness checklist and certifications as well as comparable rent payments for the items selected for testing.
Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR section 578.49(b)(1)).
Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in an amount up to one month’s rent may be used to pay the non-recipient landlord for any damages to leased units by homeless participants (24 CFR sections 578.49(b)(2) and 578.51(g) and (j)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the amount paid for rent could be excessive.
Cause: The Organization did not have good controls on maintaining the checklist and obtaining the rent monthly comparable from the landlord.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management retain all checklist and documentation as needed. Also obtain and keep om file the comparable rent cost from landlord.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-001: Special Test and Provisions – Reasonable Rental Rates:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to provide the HUD rent reasonableness checklist and certifications as well as comparable rent payments for the items selected for testing.
Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR section 578.49(b)(1)).
Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in an amount up to one month’s rent may be used to pay the non-recipient landlord for any damages to leased units by homeless participants (24 CFR sections 578.49(b)(2) and 578.51(g) and (j)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the amount paid for rent could be excessive.
Cause: The Organization did not have good controls on maintaining the checklist and obtaining the rent monthly comparable from the landlord.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management retain all checklist and documentation as needed. Also obtain and keep om file the comparable rent cost from landlord.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-002: Matching, Level of Effort, Earmarking:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the matching requirement.
Criteria: The recipient or subrecipient must match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. For CoC geographic areas in which there is more than one grant agreement, the 25 percent match must be provided on a grant-by-grant basis. Recipients that are a UFA or are the sole recipient for their Continuum may provide match on a Continuum-wide basis (24 CFR section 578.73(a)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the Organizational will not meet the percent matching requirements since there is no formal set of controls over the requirement.
Cause: The Organization did not have good controls on ensuring the matching requirement was meet.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a set of controls to ensure that they are meeting 25% match.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-002: Matching, Level of Effort, Earmarking:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the matching requirement.
Criteria: The recipient or subrecipient must match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. For CoC geographic areas in which there is more than one grant agreement, the 25 percent match must be provided on a grant-by-grant basis. Recipients that are a UFA or are the sole recipient for their Continuum may provide match on a Continuum-wide basis (24 CFR section 578.73(a)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the Organizational will not meet the percent matching requirements since there is no formal set of controls over the requirement.
Cause: The Organization did not have good controls on ensuring the matching requirement was meet.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a set of controls to ensure that they are meeting 25% match.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-002: Matching, Level of Effort, Earmarking:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the matching requirement.
Criteria: The recipient or subrecipient must match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. For CoC geographic areas in which there is more than one grant agreement, the 25 percent match must be provided on a grant-by-grant basis. Recipients that are a UFA or are the sole recipient for their Continuum may provide match on a Continuum-wide basis (24 CFR section 578.73(a)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the Organizational will not meet the percent matching requirements since there is no formal set of controls over the requirement.
Cause: The Organization did not have good controls on ensuring the matching requirement was meet.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a set of controls to ensure that they are meeting 25% match.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-002: Matching, Level of Effort, Earmarking:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the matching requirement.
Criteria: The recipient or subrecipient must match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. For CoC geographic areas in which there is more than one grant agreement, the 25 percent match must be provided on a grant-by-grant basis. Recipients that are a UFA or are the sole recipient for their Continuum may provide match on a Continuum-wide basis (24 CFR section 578.73(a)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the Organizational will not meet the percent matching requirements since there is no formal set of controls over the requirement.
Cause: The Organization did not have good controls on ensuring the matching requirement was meet.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a set of controls to ensure that they are meeting 25% match.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have grant expenses outside the grant period.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have grant expenses outside the grant period.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have grant expenses outside the grant period.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have grant expenses outside the grant period.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-004: Procurement and Suspension and Debarment:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the procurement for five items selected for testing.
Criteria: The requirements that apply to procurement under grants and cooperative agreements are contained in 2 CFR sections 200.317 through 200.326, program legislation, federal awarding agency regulations, and the terms and conditions of the award. The requirements that apply to procurement under cost-reimbursement contracts under the FAR are contained in 48 CFR parts 03, 15, 44 and the clauses at 48 CFR sections 52.244-2, 52.244-5, 52.203-13, 52.203-16, and 52.215-12; agency FAR Supplements; and the terms and conditions of the contract.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have expenses that were paid that did not meet their own procurement policy.
Cause: The Organization did not have good controls on ensuring the procurement requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate that all expenses meet their procurement policy.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-004: Procurement and Suspension and Debarment:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the procurement for five items selected for testing.
Criteria: The requirements that apply to procurement under grants and cooperative agreements are contained in 2 CFR sections 200.317 through 200.326, program legislation, federal awarding agency regulations, and the terms and conditions of the award. The requirements that apply to procurement under cost-reimbursement contracts under the FAR are contained in 48 CFR parts 03, 15, 44 and the clauses at 48 CFR sections 52.244-2, 52.244-5, 52.203-13, 52.203-16, and 52.215-12; agency FAR Supplements; and the terms and conditions of the contract.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have expenses that were paid that did not meet their own procurement policy.
Cause: The Organization did not have good controls on ensuring the procurement requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate that all expenses meet their procurement policy.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-004: Procurement and Suspension and Debarment:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the procurement for five items selected for testing.
Criteria: The requirements that apply to procurement under grants and cooperative agreements are contained in 2 CFR sections 200.317 through 200.326, program legislation, federal awarding agency regulations, and the terms and conditions of the award. The requirements that apply to procurement under cost-reimbursement contracts under the FAR are contained in 48 CFR parts 03, 15, 44 and the clauses at 48 CFR sections 52.244-2, 52.244-5, 52.203-13, 52.203-16, and 52.215-12; agency FAR Supplements; and the terms and conditions of the contract.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have expenses that were paid that did not meet their own procurement policy.
Cause: The Organization did not have good controls on ensuring the procurement requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate that all expenses meet their procurement policy.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-004: Procurement and Suspension and Debarment:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the procurement for five items selected for testing.
Criteria: The requirements that apply to procurement under grants and cooperative agreements are contained in 2 CFR sections 200.317 through 200.326, program legislation, federal awarding agency regulations, and the terms and conditions of the award. The requirements that apply to procurement under cost-reimbursement contracts under the FAR are contained in 48 CFR parts 03, 15, 44 and the clauses at 48 CFR sections 52.244-2, 52.244-5, 52.203-13, 52.203-16, and 52.215-12; agency FAR Supplements; and the terms and conditions of the contract.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have expenses that were paid that did not meet their own procurement policy.
Cause: The Organization did not have good controls on ensuring the procurement requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate that all expenses meet their procurement policy.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-001: Special Test and Provisions – Reasonable Rental Rates:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to provide the HUD rent reasonableness checklist and certifications as well as comparable rent payments for the items selected for testing.
Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR section 578.49(b)(1)).
Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in an amount up to one month’s rent may be used to pay the non-recipient landlord for any damages to leased units by homeless participants (24 CFR sections 578.49(b)(2) and 578.51(g) and (j)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the amount paid for rent could be excessive.
Cause: The Organization did not have good controls on maintaining the checklist and obtaining the rent monthly comparable from the landlord.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management retain all checklist and documentation as needed. Also obtain and keep om file the comparable rent cost from landlord.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-001: Special Test and Provisions – Reasonable Rental Rates:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to provide the HUD rent reasonableness checklist and certifications as well as comparable rent payments for the items selected for testing.
Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR section 578.49(b)(1)).
Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in an amount up to one month’s rent may be used to pay the non-recipient landlord for any damages to leased units by homeless participants (24 CFR sections 578.49(b)(2) and 578.51(g) and (j)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the amount paid for rent could be excessive.
Cause: The Organization did not have good controls on maintaining the checklist and obtaining the rent monthly comparable from the landlord.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management retain all checklist and documentation as needed. Also obtain and keep om file the comparable rent cost from landlord.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-001: Special Test and Provisions – Reasonable Rental Rates:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to provide the HUD rent reasonableness checklist and certifications as well as comparable rent payments for the items selected for testing.
Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR section 578.49(b)(1)).
Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in an amount up to one month’s rent may be used to pay the non-recipient landlord for any damages to leased units by homeless participants (24 CFR sections 578.49(b)(2) and 578.51(g) and (j)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the amount paid for rent could be excessive.
Cause: The Organization did not have good controls on maintaining the checklist and obtaining the rent monthly comparable from the landlord.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management retain all checklist and documentation as needed. Also obtain and keep om file the comparable rent cost from landlord.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-001: Special Test and Provisions – Reasonable Rental Rates:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to provide the HUD rent reasonableness checklist and certifications as well as comparable rent payments for the items selected for testing.
Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. In addition, the rent may not exceed rents currently being charged by the same owner for comparable unassisted space (24 CFR section 578.49(b)(1)).
Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in an amount up to one month’s rent may be used to pay the non-recipient landlord for any damages to leased units by homeless participants (24 CFR sections 578.49(b)(2) and 578.51(g) and (j)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the amount paid for rent could be excessive.
Cause: The Organization did not have good controls on maintaining the checklist and obtaining the rent monthly comparable from the landlord.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management retain all checklist and documentation as needed. Also obtain and keep om file the comparable rent cost from landlord.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-002: Matching, Level of Effort, Earmarking:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the matching requirement.
Criteria: The recipient or subrecipient must match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. For CoC geographic areas in which there is more than one grant agreement, the 25 percent match must be provided on a grant-by-grant basis. Recipients that are a UFA or are the sole recipient for their Continuum may provide match on a Continuum-wide basis (24 CFR section 578.73(a)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the Organizational will not meet the percent matching requirements since there is no formal set of controls over the requirement.
Cause: The Organization did not have good controls on ensuring the matching requirement was meet.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a set of controls to ensure that they are meeting 25% match.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-002: Matching, Level of Effort, Earmarking:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the matching requirement.
Criteria: The recipient or subrecipient must match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. For CoC geographic areas in which there is more than one grant agreement, the 25 percent match must be provided on a grant-by-grant basis. Recipients that are a UFA or are the sole recipient for their Continuum may provide match on a Continuum-wide basis (24 CFR section 578.73(a)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the Organizational will not meet the percent matching requirements since there is no formal set of controls over the requirement.
Cause: The Organization did not have good controls on ensuring the matching requirement was meet.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a set of controls to ensure that they are meeting 25% match.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-002: Matching, Level of Effort, Earmarking:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the matching requirement.
Criteria: The recipient or subrecipient must match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. For CoC geographic areas in which there is more than one grant agreement, the 25 percent match must be provided on a grant-by-grant basis. Recipients that are a UFA or are the sole recipient for their Continuum may provide match on a Continuum-wide basis (24 CFR section 578.73(a)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the Organizational will not meet the percent matching requirements since there is no formal set of controls over the requirement.
Cause: The Organization did not have good controls on ensuring the matching requirement was meet.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a set of controls to ensure that they are meeting 25% match.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-002: Matching, Level of Effort, Earmarking:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the matching requirement.
Criteria: The recipient or subrecipient must match all grant funds, except for leasing funds, with no less than 25 percent of cash or in-kind contributions from other sources. For CoC geographic areas in which there is more than one grant agreement, the 25 percent match must be provided on a grant-by-grant basis. Recipients that are a UFA or are the sole recipient for their Continuum may provide match on a Continuum-wide basis (24 CFR section 578.73(a)).
Questioned Costs: There are no questioned costs.
Effect: It is more likely that the Organizational will not meet the percent matching requirements since there is no formal set of controls over the requirement.
Cause: The Organization did not have good controls on ensuring the matching requirement was meet.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management develop a set of controls to ensure that they are meeting 25% match.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have grant expenses outside the grant period.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have grant expenses outside the grant period.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have grant expenses outside the grant period.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for five items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have grant expenses outside the grant period.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-004: Procurement and Suspension and Debarment:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the procurement for five items selected for testing.
Criteria: The requirements that apply to procurement under grants and cooperative agreements are contained in 2 CFR sections 200.317 through 200.326, program legislation, federal awarding agency regulations, and the terms and conditions of the award. The requirements that apply to procurement under cost-reimbursement contracts under the FAR are contained in 48 CFR parts 03, 15, 44 and the clauses at 48 CFR sections 52.244-2, 52.244-5, 52.203-13, 52.203-16, and 52.215-12; agency FAR Supplements; and the terms and conditions of the contract.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have expenses that were paid that did not meet their own procurement policy.
Cause: The Organization did not have good controls on ensuring the procurement requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate that all expenses meet their procurement policy.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-004: Procurement and Suspension and Debarment:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the procurement for five items selected for testing.
Criteria: The requirements that apply to procurement under grants and cooperative agreements are contained in 2 CFR sections 200.317 through 200.326, program legislation, federal awarding agency regulations, and the terms and conditions of the award. The requirements that apply to procurement under cost-reimbursement contracts under the FAR are contained in 48 CFR parts 03, 15, 44 and the clauses at 48 CFR sections 52.244-2, 52.244-5, 52.203-13, 52.203-16, and 52.215-12; agency FAR Supplements; and the terms and conditions of the contract.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have expenses that were paid that did not meet their own procurement policy.
Cause: The Organization did not have good controls on ensuring the procurement requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate that all expenses meet their procurement policy.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-004: Procurement and Suspension and Debarment:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the procurement for five items selected for testing.
Criteria: The requirements that apply to procurement under grants and cooperative agreements are contained in 2 CFR sections 200.317 through 200.326, program legislation, federal awarding agency regulations, and the terms and conditions of the award. The requirements that apply to procurement under cost-reimbursement contracts under the FAR are contained in 48 CFR parts 03, 15, 44 and the clauses at 48 CFR sections 52.244-2, 52.244-5, 52.203-13, 52.203-16, and 52.215-12; agency FAR Supplements; and the terms and conditions of the contract.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have expenses that were paid that did not meet their own procurement policy.
Cause: The Organization did not have good controls on ensuring the procurement requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate that all expenses meet their procurement policy.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-004: Procurement and Suspension and Debarment:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the procurement for five items selected for testing.
Criteria: The requirements that apply to procurement under grants and cooperative agreements are contained in 2 CFR sections 200.317 through 200.326, program legislation, federal awarding agency regulations, and the terms and conditions of the award. The requirements that apply to procurement under cost-reimbursement contracts under the FAR are contained in 48 CFR parts 03, 15, 44 and the clauses at 48 CFR sections 52.244-2, 52.244-5, 52.203-13, 52.203-16, and 52.215-12; agency FAR Supplements; and the terms and conditions of the contract.
Questioned Costs: There were six expenses that no support could be provided to support the expense took place during grant period as such there is a question cost of $2,447.
Effect: The Organization could have expenses that were paid that did not meet their own procurement policy.
Cause: The Organization did not have good controls on ensuring the procurement requirement was meet due to staff turn over and being unable to locate documentation.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate that all expenses meet their procurement policy.
Perspective: This is a systemic issue in that controls over the requirement are not being adhered to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.
2021-005: Reporting:
Federal Program: Assistance Listing No.: 14.267 Continuum of Care Program (“CoC”) & 93.558 Temporary Assistance for Needy Families (TANF)
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards.
Criteria: The Schedule of Expenditures of Federal Awards is required to be prepared by the Auditee under federal and state regulations.
Questioned Costs: There are no questioned costs.
Cause: Federal and state expenditures are not tracked in one central location and reconciled to the general ledger.
Effect: Total expenditures of federal awards for the single audit were inaccurately calculated.
Recommendation: RBT recommends that the Organization designate a person within the Finance Department to ensure that the schedule is complete and reconciled to the general ledger.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure no issues arise.
Repeat: This is not a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.