Audit 361187

Finding 2024-001: Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Assistance Listing Numbers: 93.558 Identification Number and Year: C1VAEDW8UXH6 2024 Award Period: 1/1/2024 – 9/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria: Only expenses incurred can be charged to the grant. Condition: During testing of expenses allocated to the federal program, it was noted two selections of a total of 29 selections had a higher amount charged to the grant than what was incurred. Questioned Costs: $8 Context: More expenses were charged to the grant than were incurred. Cause: The mileage reimbursement rate changed during the reimbursement period. The amount used to calculate the expenses charged to the grant were calculated using the higher mileage reimbursement rate for the entire reimbursement period, which was higher than the amount actually paid to the employee. Effect: Expenses were charged to the grant that were not incurred. Repeat Finding: No Recommendation: We recommend that management compares the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register to ensure only expenses incurred is being allocated to the grant. View of Responsible Officials and Planned Corrective Actions: Nashville Safe Haven Family Shelter, Inc. agrees with the finding. Nashville Safe Haven Family Shelter, Inc. will only change mileage reimbursement rates each year at the beginning of a calendar month, since allocations are calculated based on a single mileage rate for the month. Furthermore, the Organization will work with their Salesforce consultants to ensure the mechanism used to allocate staff costs is accurately programmed to calculate costs not to exceed actual amounts paid. Lastly, the Organization will make it a practice to compare the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register each month before completion of invoicing. Name of the Contact Person Responsible for Corrective Action: Ben Pinon, Finance Director Planned Completion Date for Corrective Action Plan: August 2025 If the U.S. Department of Health and Human Services has questions regarding this schedule, please call Ben Pinon at 615-256-8195 ext 125.

Finding 2024-001: Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families Assistance Listing Numbers: 93.558 Identification Number and Year: C1VAEDW8UXH6 2024 Award Period: 1/1/2024 – 9/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria: Only expenses incurred can be charged to the grant. Condition: During testing of expenses allocated to the federal program, it was noted two selections of a total of 29 selections had a higher amount charged to the grant than what was incurred. Questioned Costs: $8 Context: More expenses were charged to the grant than were incurred. Cause: The mileage reimbursement rate changed during the reimbursement period. The amount used to calculate the expenses charged to the grant were calculated using the higher mileage reimbursement rate for the entire reimbursement period, which was higher than the amount actually paid to the employee. Effect: Expenses were charged to the grant that were not incurred. Repeat Finding: No Recommendation: We recommend that management compares the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register to ensure only expenses incurred is being allocated to the grant. View of Responsible Officials and Planned Corrective Actions: Nashville Safe Haven Family Shelter, Inc. agrees with the finding. Nashville Safe Haven Family Shelter, Inc. will only change mileage reimbursement rates each year at the beginning of a calendar month, since allocations are calculated based on a single mileage rate for the month. Furthermore, the Organization will work with their Salesforce consultants to ensure the mechanism used to allocate staff costs is accurately programmed to calculate costs not to exceed actual amounts paid. Lastly, the Organization will make it a practice to compare the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register each month before completion of invoicing. Name of the Contact Person Responsible for Corrective Action: Ben Pinon, Finance Director Planned Completion Date for Corrective Action Plan: August 2025 If the U.S. Department of Health and Human Services has questions regarding this schedule, please call Ben Pinon at 615-256-8195 ext 125.