Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-002
Compliance Requirement: Allowable Costs/Cost Principles
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
Pass through Entity: District of Columbia Office of the Deputy Mayor for Education -Office of Out of School Times Grant and Youth Outcomes, District of Columbia Human Services Rehousing Stabilization Program - Safe Passage Safe Blocks, D.C. Office of the Deputy Mayor Office Victim Services and Justice Grants and Office of Victim Services and Justice Grants Successful Reentry Program
CFDA #: 21.027
Award #: 2023-SPSB-011-CSC, 2023-CSC-04, CW1010626, and
2023-AARPA-2004
Award Year: 10/01/2022-09/30/2023!
Criteria: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the federal award. In addition, 2 CFR 200.430 – Factors Affecting Allowability of Costs - Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards:
(a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.
(b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items.
(c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity.
(d) Be accorded consistent treatment. A cost may not be assigned to a federal award as a direct cost if any other incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
(e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part.
(f) Not included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period.
(g) Be adequately documented.
(h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).
The Personnel Section of the Executed Contract indicated specifies that:
A. All staff, volunteers, and contractors, collectively called program personnel, who have regular unsupervised contact and direct interactions with youth, must possess the requisite training, qualifications, clearances, and competency to perform the duties to which they are assigned.
B. All program personnel must have the following background checks in order to comply with the District of Columbia’s Criminal Background Checks for the Protection of Children Act of 2004. DC Code §§ 4-1501.01 – 4-1501.11 and other OST Office requirements:
• DC Child and Family Services Agency (CFSA) Child Protection Registry (CPR);
• Federal Bureau of Investigation (FBI) Criminal Background Check;
• Metropolitan Police Department (MPD) Criminal Background Check; and
• National Sex Offender Registry.
C. Any program personnel with the following felony convictions are not permitted to work or volunteer with children and youth:
1. Murder, attempted murder, manslaughter or arson;
2. Assault, battery, assault and battery, assault with a dangerous weapon, mayhem, or threats to do bodily harm;
3. Burglary;
4. Robbery;
5. Kidnapping;
6. Illegal use or possession of a firearm;
7. Sexual offenses, including indecent exposure; promoting, procuring, compelling, soliciting, or engaging in prostitution; corrupting minors (sexual relations with children); molesting; voyeurism; committing sex acts in public; incest; rape; sexual assault; sexual battery; or sexual abuse; but excluding sodomy between consenting adults;
8. Child abuse or cruelty to children; or
9. Unlawful distribution or possession of or possession with intent to distribute, a controlled substance.
Condition: We sampled 60 payroll expense transactions and noted the following:
• Four (4) instances in which time charged to this program was not recorded in the timesheets reviewed for the periods tested. The total of these transactions were $12,087.
• Six (6) payroll transactions did not satisfy the prohibited felony background requirements as specified in the Safe Passage Safe Block grant agreement for personnel hired under this award. The total of these transactions were $16,404.
• Six (6) payroll transactions from the Safe Passage Safe Block award did not show evidence of clearance by the D.C. Child and Family Services Child Protection Registry (CPR) and 2 CPRs provided were outside of the period tested. In addition, 5 CPR and First Aid training documentation were not provided. The total of these transactions were $15,585.
Two (2) files did not show evidence of Metropolitan Police Department (MPD) criminal background checks as a condition for employment. Eight (8) MPD files requested were not provided. The total of these transactions were $39,102.
Twenty-two (22) National Sex Offenders Registry records were not provided for persons hired under the program. This registry was managed directly by a District Agency and was not submitted to CSC. The total of these transactions were $71,408.
Questioned Costs: $154,586
Context: This is a condition identified per review of CSC’s compliance with the specified requirements using a statistically valid sample. The known amount of the payroll transactions totaled $154,586.
Effect: CSC is not in compliance with the stated provisions of the grant awards. Failure to properly review and support expenses can result in noncompliance with laws and regulations along with loss of funding.
Cause: CSC did not appear to have adequate policies and procedures in place to ensure compliance with the required stipulations regarding background.
Recommendation: We recommend that CSC ensure that personnel hired under the grant meet all the background and other checks within the stipulated time frame outlined in the grant agreement. We also recommend that CSC improve internal controls to ensure adherence to Federal regulations related to the fiscal and administrative requirements for expending and accounting for expenses incurred and reported.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001
Compliance Requirement: Data Collection Reporting Package
Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF)
CFDA #: 21.027
Award #:
Award Year: 10/01/2022-09/30/2023
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC).
Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end.
Questioned Costs: $-0-
Context: This is a condition identified based on review of Uniform Guidance requirements.
Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities.
Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe.
Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.