Finding 1151939 (2024-002)

Significant Deficiency
Requirement
H
Questioned Costs
$1
Year
2024
Accepted
2025-09-03
Audit: 365488
Organization: Avivo (MN)

AI Summary

  • Core Issue: Expenses were incorrectly charged to the next grant period due to a system error.
  • Impacted Requirements: Compliance with Uniform Grant Guidance on allowable costs during the grant's performance period was not met.
  • Recommended Follow-Up: Implement additional controls to ensure costs are accurately charged within the correct grant period.

Finding Text

2024 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Continuum of Care Program Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Multiple Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: January 1, 2024 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (45 CFR 75.309(a)) notes a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance (except as described in § 75.461) and any costs incurred before the HHS awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. Condition: During our testing, we identified 2 expenses charged to the next grant period, instead of the correct period of the grant. Questioned costs: $16.44 Context: During our testing, we identified 2 expenses that were inadvertently entered into the wrong accounting period due to a system issue which caused the expenses to be billed to the wrong grant period. Cause: The Organization’s system encountered an issue with the sync tool that is used to integrate mileage data from the organization’s payroll system. Effect: The Organization was not in compliance with the period of performance requirement since costs were charged to the grant prior to the start of the period of performance. Repeat Finding: No Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to ensure costs are charged to the grant during the period of performance. Views of responsible officials: There is no disagreement with the audit finding. This was an exception and controls have been put in place to ensure that this does not re-occur.

Categories

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 575475 2024-001
    Significant Deficiency
  • 575476 2024-001
    Significant Deficiency
  • 575477 2024-001
    Significant Deficiency
  • 575478 2024-001
    Significant Deficiency
  • 575479 2024-001
    Significant Deficiency
  • 575480 2024-001
    Significant Deficiency
  • 575481 2024-001
    Significant Deficiency
  • 575482 2024-001
    Significant Deficiency
  • 575483 2024-001
    Significant Deficiency
  • 575484 2024-001
    Significant Deficiency
  • 575485 2024-001
    Significant Deficiency
  • 575486 2024-001
    Significant Deficiency
  • 575487 2024-001
    Significant Deficiency
  • 575488 2024-001
    Significant Deficiency
  • 575489 2024-001
    Significant Deficiency
  • 575490 2024-001
    Significant Deficiency
  • 575491 2024-002
    Significant Deficiency
  • 575492 2024-002
    Significant Deficiency
  • 575493 2024-002
    Significant Deficiency
  • 575494 2024-002
    Significant Deficiency
  • 575495 2024-002
    Significant Deficiency
  • 575496 2024-002
    Significant Deficiency
  • 575497 2024-002
    Significant Deficiency
  • 575498 2024-002
    Significant Deficiency
  • 575499 2024-002
    Significant Deficiency
  • 575500 2024-002
    Significant Deficiency
  • 575501 2024-002
    Significant Deficiency
  • 575502 2024-002
    Significant Deficiency
  • 575503 2024-002
    Significant Deficiency
  • 575504 2024-002
    Significant Deficiency
  • 575505 2024-002
    Significant Deficiency
  • 575506 2024-002
    Significant Deficiency
  • 575507 2024-003
    Significant Deficiency
  • 1151917 2024-001
    Significant Deficiency
  • 1151918 2024-001
    Significant Deficiency
  • 1151919 2024-001
    Significant Deficiency
  • 1151920 2024-001
    Significant Deficiency
  • 1151921 2024-001
    Significant Deficiency
  • 1151922 2024-001
    Significant Deficiency
  • 1151923 2024-001
    Significant Deficiency
  • 1151924 2024-001
    Significant Deficiency
  • 1151925 2024-001
    Significant Deficiency
  • 1151926 2024-001
    Significant Deficiency
  • 1151927 2024-001
    Significant Deficiency
  • 1151928 2024-001
    Significant Deficiency
  • 1151929 2024-001
    Significant Deficiency
  • 1151930 2024-001
    Significant Deficiency
  • 1151931 2024-001
    Significant Deficiency
  • 1151932 2024-001
    Significant Deficiency
  • 1151933 2024-002
    Significant Deficiency
  • 1151934 2024-002
    Significant Deficiency
  • 1151935 2024-002
    Significant Deficiency
  • 1151936 2024-002
    Significant Deficiency
  • 1151937 2024-002
    Significant Deficiency
  • 1151938 2024-002
    Significant Deficiency
  • 1151940 2024-002
    Significant Deficiency
  • 1151941 2024-002
    Significant Deficiency
  • 1151942 2024-002
    Significant Deficiency
  • 1151943 2024-002
    Significant Deficiency
  • 1151944 2024-002
    Significant Deficiency
  • 1151945 2024-002
    Significant Deficiency
  • 1151946 2024-002
    Significant Deficiency
  • 1151947 2024-002
    Significant Deficiency
  • 1151948 2024-002
    Significant Deficiency
  • 1151949 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $763,532
17.289 Community Project Funding/congressionally Directed Spending $599,443
14.231 Emergency Solutions Grant Program $598,950
14.218 Community Development Block Grants/entitlement Grants $383,467
93.136 Injury Prevention and Control Research and State and Community Based Programs $165,027
93.558 Temporary Assistance for Needy Families $137,028
93.788 Opioid Str $131,237
21.027 Coronavirus State and Local Fiscal Recovery Funds $63,057
17.259 Wioa Youth Activities $35,912
17.258 Wioa Adult Program $34,048
93.959 Block Grants for Prevention and Treatment of Substance Abuse $23,229
93.958 Block Grants for Community Mental Health Services $19,324
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $18,767
93.575 Child Care and Development Block Grant $13,156
17.278 Wioa Dislocated Worker Formula Grants $12,925
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,283
14.267 Continuum of Care Program $1,542