Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-003 Significant Deficiency: Cash Management – Control Finding
ALN 17.805 – Homeless Veterans’ Reintegration Program
Federal Agency: U.S. Department of Labor
Pass-Through Entity: None, direct award to St. Patrick Center
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a review of a reimbursement request to ensure its accuracy, prior to it being submitted to the federal agency.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of reimbursement requests was performed, documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to cash management.
Questioned Costs: Not applicable.
Context: For a sample of two requests, one reimbursement packet request was not reviewed for accuracy prior to its submission to the federal agency.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that reimbursement requests submitted to federal agencies are reviewed by someone knowledgeable about federal grants and be retained in a shared location to prevent the loss of data when there is turnover.
Views of Responsible Officials: St. Patrick Center (SPC) will review reimbursements prior to forwarding to the federal grant agency. The Senior Director of Finance or designate, will review the invoices for accuracy. An initial or signature will be added to the reimbursement request, validating review was completed. After review is completed and signature/initial obtained, the reimbursement will be forwarded to the appropriate agency for payment.
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-002 Significant Deficiency: Matching, Earmarking, and Level of Effort – Control Finding
ALN 14.267 – Continuum of Care
Federal Agency: U.S. Department of Housing and Urban Development
Pass-Through Entity: City of St. Louis Department of Human Services
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a complete review of match information to ensure its accuracy, prior to it being submitted to the pass-through entity.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of expenditures required to be matched by the Archdiocese was performed and that proof of such reviews was documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting.
Questioned Costs: Not applicable.
Context: Six out of 40 match expenditures sampled, related to in-kind work hours, did not have a proof of review documented and retained prior to submission to the pass-through entity.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that management assign the review of these types of expenditures to an individual that is directly supervising the volunteers. In addition, a schedule should be created to document the in-kind hours worked by each volunteer to retain as support for the expenditures.
Views of Responsible Officials: St. Patrick Center (SPC) will develop a control procedure to put in place to have In-Kind work hours reviewed by supervisor of volunteers. The supervisor will have volunteers sign-off on their volunteer hours worked. The volunteer sign-off sheets will be reviewed and a report tabulating monthly total hours will be developed. The volunteer supervisor will sign-off on the report, and the volunteer’s supervisor, after their review, prior to forwarding to finance. SPC will retain sign-off reports for reference as needed for audit purposes. Finance will review calculation of match total when processing monthly invoice
Finding 2023-003 Significant Deficiency: Cash Management – Control Finding
ALN 17.805 – Homeless Veterans’ Reintegration Program
Federal Agency: U.S. Department of Labor
Pass-Through Entity: None, direct award to St. Patrick Center
Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program.
Condition: We noted through procedures performed that management did not perform a review of a reimbursement request to ensure its accuracy, prior to it being submitted to the federal agency.
Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of reimbursement requests was performed, documented and retained.
Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to cash management.
Questioned Costs: Not applicable.
Context: For a sample of two requests, one reimbursement packet request was not reviewed for accuracy prior to its submission to the federal agency.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend that reimbursement requests submitted to federal agencies are reviewed by someone knowledgeable about federal grants and be retained in a shared location to prevent the loss of data when there is turnover.
Views of Responsible Officials: St. Patrick Center (SPC) will review reimbursements prior to forwarding to the federal grant agency. The Senior Director of Finance or designate, will review the invoices for accuracy. An initial or signature will be added to the reimbursement request, validating review was completed. After review is completed and signature/initial obtained, the reimbursement will be forwarded to the appropriate agency for payment.