Finding 1144083 (2024-002)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-06-26

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding compliance with grant inspection requirements.
  • Impacted Requirements: The grant agreement mandates documentation of unit inspections at move-in and annually, which was not consistently met.
  • Recommended Follow-Up: Management should establish internal control procedures to ensure all required inspections are completed and documented.

Finding Text

Finding No. 2024-002: Eligibility – Significant deficiency in internal control over compliance. Criteria: The terms of the grant agreement require that a unit inspection is documented when a client moves in and subsequent annual inspections. Condition: During eligibility testing for federal grants, for 2 out of 11 participants tested were not able to provide unit inspection documentation. Cause: The Organization was relying on other entities to complete the move in and annual inspections. They did not implement internal controls procedures to ensure these third party inspections were taking place. Effect: All units were not inspected in accordance with grant requirements. Recommendation: Management should implement internal control procedures to ensure annual inspections are completed in accordance with the grant requirements. Management’s Response: See corrective action plan.

Categories

Questioned Costs Eligibility Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 567640 2024-001
    Significant Deficiency
  • 567641 2024-002
    Significant Deficiency
  • 567642 2024-001
    Significant Deficiency
  • 567643 2024-002
    Significant Deficiency
  • 1144082 2024-001
    Significant Deficiency
  • 1144084 2024-001
    Significant Deficiency
  • 1144085 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
12.267 Youth Homelessness Demonstration Program $369,349
93.914 Hiv Emergency Relief Project Grants $187,815
14.267 Supportive Housing Program $117,733
14.241 Housing Opportunities for Persons with Aids $24,580
97.024 Emergency Food and Shelter National Board Program $9,999