Audit 396357

Finding Type: Internal Control Over Compliance – Reporting Information on the Federal Program: Federal Agency: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.267 Federal Program Name: Continuum of Care Program Federal Award Period: October 1, 2024 – October 31, 2025 Federal Awards: VT0081Y1T002104 VT0082Y1T002104 VT0083Y1T002104 VT0084Y1T002104 VT0085Y1T002104 Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.623 Federal Program Name: Basic Center Program Federal Award Period: October 1, 2024 – September 30, 2025 Federal Awards: 90CY7401-03-00 Criteria: Elevate Youth Services, Inc. has the responsibility to report programmatic and financial components Federal agencies as certain times throughout the grant award period. Semiannual reports are due 30 days after period end and annual reports are due 90 days after period end. Condition Found and Context: Elevate was inconsistent in submitting the required grant reporting by the required due dates. Cause and Effect: Elevate experienced capacity challenges in managing these awards, which has created a significant backlog in work to be completed. While the personnel responsible for the management of this program has stabilized, capacity has strained while prioritizing ongoing program requirements and addressing the backlog of work.. Section III.--Federal Award Findings and Questioned Costs (continued) Finding Number: 2025-001 (continued) Questioned Costs: None Repeat Finding: No Recommendation: Management should formalize a procedure and internal tracking document that allows for the tracking and monitoring of grant reporting to ensure completion. This report should be monitored by the program staff responsible for the reporting and by management. These procedure should include the process for completing reports, report due dates and protocol for any follow up that is needed on submitted reports. A staff cross training programs should be established to allow for additional support within Elevate to ensure reporting is completed timely. Views of Responsible Official and Corrective Action Plan Management acknowledges and understands this finding. A response to the finding is noted in the Corrective Action Plan on page 37.