Finding Text
2023-005. Match Source Documentation
United States Department of Housing and Urban Development
Continuum of Care Program ALN: 14.267
Criteria: 24 CFR 578.73(a) of the Uniform Guidance specifies the Organization’s match requirements.
24 CFR 578.103(a)(11) requires the Organization to maintain records of the source and use of
contributions made to satisfy the match requirement. The records must indicate the grant and fiscal
year for which each matching contribution is counted, how the value placed on third party-in-kind
contributions was derived; and to the extent feasible, volunteer services should be supported by the
same methods that the organization uses to support the allocation of regular personnel costs.
Condition: Source documentation was not maintained to support costs applied to the match.
Cause: Personnel changes limited the Organization’s ability to maintain a list of funds expended which
were attributed to meeting the match requirements.
Potential Effect: Without documentation of funds expended attributed to meeting the match
requirement, the Organization could be receiving reimbursements that were for improper amounts.
Questioned Costs: The Organization’s 25% match was calculated at $135,900.
Identification of a Repeat Finding: This is not a repeat finding.
Recommendation: The Organization should maintain an accounting for all funds expended attributed
to meeting the match requirement, as well as the source documentation.
Views of Responsible Officials of Auditee: The Organization agrees with the finding and will implement
procedures to ensure accounting for funds expended, as well as source documentation, is maintained
for costs attributed to meeting the match requirement.