Finding Text
Finding Number: 2024-003
Finding Type:
Internal Control Over Compliance – Reporting
Information on the Federal Program:
Federal Agency: U.S. Department of Housing and Urban Development
Assistance Listing Number: 14.267
Federal Program Name: Continuum of Care Program
Federal Award Periods: October 1, 2022 – September 30, 2023
October 1, 2023 – September 30, 2024
Federal Awards: VT0081Y1T002102, VT0081Y1T002103
VT0082Y1T002102, VT0082Y1T002103
VT0083Y1T002102, VT0083Y1T002103
VT0084Y1T002102, VT0084Y1T002103
VT0085Y1T002102, VT0085Y1T002102
Federal Agency: U.S. Department of Health and Human Services
Assistance Listing Number: 93.623
Federal Program Name: Basic Center Program
Federal Award Periods: October 1, 2022 – September 30, 2023
October 1, 2023 – September 30, 2024
Federal Awards: 90CY7401-01-00
90CY7401-01-00
Criteria:
Elevate Youth Services, Inc. has the responsibility to report programmatic and financial components
Federal agencies as certain times throughout the grant award period. Semiannual reports are due 30
days after period end and annual reports are due 90 days after period end.
Condition Found and Context:
Elevate was inconsistent in submitting the required grant reporting by the required due dates and for
several reports, was unable to provide evidence of submission dates. There are also several
instances where reports were rejected by the Federal agency and remain unresolved.
Cause and Effect:
Elevate experienced significant staffing challenges in managing these awards, which has created a
significant backlog in work to be completed. The personnel responsible for the management of this
program turned over frequently enough that a formal and consistent reporting practice has not yet
been established.
Questioned Costs:
None
Repeat Finding:
No
Recommendation:
Management should formalize a procedure and internal tracking document that allows for the tracking
and monitoring of grant reporting to ensure completion. This report should be monitored by the
program staff responsible for the reporting and by management. These procedure should include the
process for completing reports, the report due dates and protocol for any follow up that is needed on
submitted reports.
Views of Responsible Official and Corrective Action Plan
Management acknowledges and understands this finding. A response to the finding is noted in the
Corrective Action Plan on page 40.