FAC Explorer

Audit 356518

FY End
2024-06-30
Total Expended
$4.77M
Findings
24
Programs
2
Organization: Pathways to Housing Pa, Inc. (PA)
Year: 2024 Accepted: 2025-05-19
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
560608 2024-002 Material Weakness - I
560609 2024-002 Material Weakness - I
560610 2024-002 Material Weakness - I
560611 2024-002 Material Weakness - I
560612 2024-002 Material Weakness - I
560613 2024-002 Material Weakness - I
560614 2024-002 Material Weakness - I
560615 2024-002 Material Weakness - I
560616 2024-002 Material Weakness - I
560617 2024-002 Material Weakness - I
560618 2024-002 Material Weakness - I
560619 2024-002 Material Weakness - I
1137050 2024-002 Material Weakness - I
1137051 2024-002 Material Weakness - I
1137052 2024-002 Material Weakness - I
1137053 2024-002 Material Weakness - I
1137054 2024-002 Material Weakness - I
1137055 2024-002 Material Weakness - I
1137056 2024-002 Material Weakness - I
1137057 2024-002 Material Weakness - I
1137058 2024-002 Material Weakness - I
1137059 2024-002 Material Weakness - I
1137060 2024-002 Material Weakness - I
1137061 2024-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
14.267 Continuum of Care Program $324,463 Yes 1
14.241 Housing Opportunities for Persons with Aids $48,171 - 0

Contacts

Name Title Type
JJW7N1J3YLC6 Christine Simiriglia Auditee
2153901500 William Loughery Auditor
No contacts on file

Notes to SEFA

Title: RELATIONSHIP TO BASIC CONSOLIDATED FINANCIAL STATEMENTS Accounting Policies: GENERAL INFORMATION The accompanying schedule of expenditures of federal, state, and city awards (the Schedule) presents the activities in all federal, state, and city awards of Pathways to Housing PA, Inc. for the year ended June 30, 2024. All financial assistance received directly from federal agencies as well as financial assistance passed through other governmental agencies or nonprofit organizations are included in the Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). During the year ended June 30, 2024, Pathways to Housing PA, Inc. did not pass-through federal funding to subrecipients. BASIS OF ACCOUNTING The accompanying schedule is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to funding agencies because those reports may be submitted on either a cash or modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Pathways to Housing PA, Inc. was eligible to use a federally approved indirect cost rate allowed under the Uniform Guidance of 13.25%. Federal, state, and city award expenditures are reported on the statement of functional expenditures as program costs. However, expenditures in the schedule of expenditures of federal, state, and city awards for certain programs which have incurred deficits have been limited to the related contracted amount. In addition, for certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported on the schedule of expenditures of federal, state, and city awards due to program expenditures exceeding grant or contract budget limitations, which are not included as federal, state, and city financial assistance.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: PA0504L3T002110 - FY24, PA0504L3T002211 - FY24, PA0911L3T002103 - FY24, PA0911L3T002204 - FY24, PA1067L3T002200 - FY24 Award Period: July 1, 2023 through June 30, 2024 Type of Finding:  Material Weakness in Internal Controls over Procurement, Suspension and Debarment  Noncompliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. 2 CFR section 200.318(c) and 48 CFR sections 52.203-13 and 52.303-16 requires entities to maintain standards of conduct that cover conflicts of interest and govern the performance of its employees engaged in the selection, award, and administration of contracts. Condition: We noted the Organization did not have adequate internal controls designed to ensure all vendors were compliant with the Organization’s conflict of interest policy, procurement, suspension and debarment requirements and the requirements of Uniform Guidance. Questioned Costs: Known: $74,275 Context: Lack of contracts, agreements and procurement procedures when acquiring vendors for federal grant expenditures. Through our testing of 40 vendors, we identified 4 which did not follow the proper procurement, suspension and debarment practices per federal requirements. Of these 4 vendors, we identified a total of $74,275 of known questioned costs within the program tested, and furthermore $190,515 of likely questioned costs based on the population. Cause: The Organization had procured vendors without following the required procurement, suspension and debarment procedures. Effect: The lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Recommendation: We recommend that management review the procurement, suspension, and debarment requirements for federal programs as well as the organization's policies related to these areas. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. See attached corrective action plan.