Finding Reference Number: 2023-002
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Period of performance – An entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity.
Condition: Multiple grants are being tracked in the same accounts.
Cause: The chart of accounts / financial management system did not track each grant separately, making it difficult to track the accounting for expenditures billed to the specific federal award.
Effect or possible effect of the condition: Ineligible, unallowable, and improperly allocated expenditures may have been charged to the grants which could result in repayment of funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track each grant separately.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-002
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Period of performance – An entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity.
Condition: Multiple grants are being tracked in the same accounts.
Cause: The chart of accounts / financial management system did not track each grant separately, making it difficult to track the accounting for expenditures billed to the specific federal award.
Effect or possible effect of the condition: Ineligible, unallowable, and improperly allocated expenditures may have been charged to the grants which could result in repayment of funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track each grant separately.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-002
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Period of performance – An entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity.
Condition: Multiple grants are being tracked in the same accounts.
Cause: The chart of accounts / financial management system did not track each grant separately, making it difficult to track the accounting for expenditures billed to the specific federal award.
Effect or possible effect of the condition: Ineligible, unallowable, and improperly allocated expenditures may have been charged to the grants which could result in repayment of funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track each grant separately.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-003
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Program income – program income earned by the entity that is directly generated by a supported activity or earned as a result of the federal award during the period of performance may be used to deduct from total allowable costs to determine the net allowable costs, to add to the federal award or to meet cost sharing or matching requirement of the federal award.
Condition: The program income is being tracked in a separate income account, but there is no tracking of if it was expended prior to drawing on the federal grants.
Cause: The chart of accounts / financial management system did not track the use of program income.
Effect or possible effect of the condition: The Entity is not operating the program in compliance with the regulations, therefore putting internal controls and financial accountability at risk, which
could result in the potential repayment of federal funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track the expenditures of program income in separate accounts.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-003
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Program income – program income earned by the entity that is directly generated by a supported activity or earned as a result of the federal award during the period of performance may be used to deduct from total allowable costs to determine the net allowable costs, to add to the federal award or to meet cost sharing or matching requirement of the federal award.
Condition: The program income is being tracked in a separate income account, but there is no tracking of if it was expended prior to drawing on the federal grants.
Cause: The chart of accounts / financial management system did not track the use of program income.
Effect or possible effect of the condition: The Entity is not operating the program in compliance with the regulations, therefore putting internal controls and financial accountability at risk, which
could result in the potential repayment of federal funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track the expenditures of program income in separate accounts.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-003
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Program income – program income earned by the entity that is directly generated by a supported activity or earned as a result of the federal award during the period of performance may be used to deduct from total allowable costs to determine the net allowable costs, to add to the federal award or to meet cost sharing or matching requirement of the federal award.
Condition: The program income is being tracked in a separate income account, but there is no tracking of if it was expended prior to drawing on the federal grants.
Cause: The chart of accounts / financial management system did not track the use of program income.
Effect or possible effect of the condition: The Entity is not operating the program in compliance with the regulations, therefore putting internal controls and financial accountability at risk, which
could result in the potential repayment of federal funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track the expenditures of program income in separate accounts.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-002
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Period of performance – An entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity.
Condition: Multiple grants are being tracked in the same accounts.
Cause: The chart of accounts / financial management system did not track each grant separately, making it difficult to track the accounting for expenditures billed to the specific federal award.
Effect or possible effect of the condition: Ineligible, unallowable, and improperly allocated expenditures may have been charged to the grants which could result in repayment of funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track each grant separately.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-002
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Period of performance – An entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity.
Condition: Multiple grants are being tracked in the same accounts.
Cause: The chart of accounts / financial management system did not track each grant separately, making it difficult to track the accounting for expenditures billed to the specific federal award.
Effect or possible effect of the condition: Ineligible, unallowable, and improperly allocated expenditures may have been charged to the grants which could result in repayment of funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track each grant separately.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-002
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Period of performance – An entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity.
Condition: Multiple grants are being tracked in the same accounts.
Cause: The chart of accounts / financial management system did not track each grant separately, making it difficult to track the accounting for expenditures billed to the specific federal award.
Effect or possible effect of the condition: Ineligible, unallowable, and improperly allocated expenditures may have been charged to the grants which could result in repayment of funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track each grant separately.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-003
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Program income – program income earned by the entity that is directly generated by a supported activity or earned as a result of the federal award during the period of performance may be used to deduct from total allowable costs to determine the net allowable costs, to add to the federal award or to meet cost sharing or matching requirement of the federal award.
Condition: The program income is being tracked in a separate income account, but there is no tracking of if it was expended prior to drawing on the federal grants.
Cause: The chart of accounts / financial management system did not track the use of program income.
Effect or possible effect of the condition: The Entity is not operating the program in compliance with the regulations, therefore putting internal controls and financial accountability at risk, which
could result in the potential repayment of federal funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track the expenditures of program income in separate accounts.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-003
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Program income – program income earned by the entity that is directly generated by a supported activity or earned as a result of the federal award during the period of performance may be used to deduct from total allowable costs to determine the net allowable costs, to add to the federal award or to meet cost sharing or matching requirement of the federal award.
Condition: The program income is being tracked in a separate income account, but there is no tracking of if it was expended prior to drawing on the federal grants.
Cause: The chart of accounts / financial management system did not track the use of program income.
Effect or possible effect of the condition: The Entity is not operating the program in compliance with the regulations, therefore putting internal controls and financial accountability at risk, which
could result in the potential repayment of federal funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track the expenditures of program income in separate accounts.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Finding Reference Number: 2023-003
Assistance Listing Number and Program Title: 14.267 Continuum of Care
Criteria: Program income – program income earned by the entity that is directly generated by a supported activity or earned as a result of the federal award during the period of performance may be used to deduct from total allowable costs to determine the net allowable costs, to add to the federal award or to meet cost sharing or matching requirement of the federal award.
Condition: The program income is being tracked in a separate income account, but there is no tracking of if it was expended prior to drawing on the federal grants.
Cause: The chart of accounts / financial management system did not track the use of program income.
Effect or possible effect of the condition: The Entity is not operating the program in compliance with the regulations, therefore putting internal controls and financial accountability at risk, which
could result in the potential repayment of federal funds.
Questioned costs: Unknown
Recommendation: The chart of accounts / financial management system should track the expenditures of program income in separate accounts.
Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.