Finding Text
Item: 2024-004
Assistance Listing Number: 64.024
Program: VA Homeless Providers Grant and Per Diem Program
Federal Agency: U.S. Department of Veteran Services
Pass-Through Agencies: n/a
Contract Number: CCAZ999-2191-649-CM-24
Award Year: October 2021 to September 2023; October 2023 to September 2026
Compliance Requirement: Reporting
Criteria: In accordance with the grant agreements, the Organization is required to submit monthly requests for reimbursement. Controls should be in place to ensure review and approval of these monthly reports prior to submission to the granting agency.
Condition: Of the nine reports tested, there was no evidence of management review or approval for one of the reports prior to submission to the granting agency.
Questioned Costs: n/a
Context: In a population of 27 financial reports, we conducted a non-statistical sample of nine reports. Of the nine reports tested, we noted no evidence of management review or approval for one report prior to submission to the granting agency.
Effect: The system of internal controls was not properly implemented to ensure review and approval of the reports prior to submission to the granting agency. This is deemed to be a material weakness in internal control over compliance.
Cause: The Organization did not have a supervisory review process implemented for financial reports submitted to the granting agency.
Identification as a Repeat Finding: Not a repeat finding
Recommendation: The Organization should implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval should be clearly documented.
Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.