Finding Text
Federal Agencies: Department of Housing and Urban Development
Federal Assistance Listing Numbers: 14.267
Program: Continuum of Care Program
Award/Pass-Through Entity Identifying Numbers: 202212-01122, 202212-01115, DA-202212-01187,
202210-00966, DA-202212-01319
Criteria: Recipients of federal awards must establish verifiable controls over matching calculations
that are prepared and submitted.
Condition: For all five Continuum of Care grants, appropriate documentation was not available to
evidence review of the matching calculations prior to submission.
Cause: While LifeWire has a policy in place that requires approval of matching calculations prior to
submission, proper documentation to support the policy was not available.
Effect or Potential Effect: Matching calculations could be submitted that are inaccurate or
incomplete.
Questioned Costs: None.
Context: There were five active Continuum of Care grants in 2023. This is a condition identified per
review of LifeWire’s compliance with specified requirements not using a statistically valid sample.
Identification as a Repeat Finding: Not a repeat finding.
Recommendation: We recommend that LifeWire implement controls to ensure proper
documentation of matching calculations and approval prior to submission.
Views of Responsible Officials: Management agrees with the finding that review and approval of
matching support was not maintained during the period under audit. Management has modified
policies and procedures to maintain support for the control process.