Finding Text
2023-014 Period of Performance
Assistance Listing No.: 14.267 Continuum of Care Program
Condition: The Organization was unable to demonstrate consistent controls over the period of
performance requirement.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1
Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR
section 200.308 (revision of budget and program plans), 2 CFR section 200.309
(modifications to period of performance), 2 CFR section 200.344 (closeout), program
legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs There are no questioned costs.
Cause: The Organization did not have good controls on ensuring the period of performance
requirement was met due to staff turn over.
Effect: The Organization could have grant expenditures outside the grant period.
Perspective: Thirty-one of forty items selected for testing did not have documentation of the control over
compliance with the period of performance requirement.
Repeat Finding: This is a repeat finding. See finding 2022-017.
Recommendation: In order to prevent future occurences of this deficiency, we recommend that management
expand controls to ensure that they are able to demonstrate that all expenses meet their
procurement policy.
Auditee's Response: The Organization agrees with the finding. See attached corrective action plan.