Finding 1155166 (2024-007)

Material Weakness Repeat Finding
Requirement
H
Questioned Costs
$1
Year
2024
Accepted
2025-09-24
Audit: 367408
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The Village failed to liquidate expenditures for the HHI-24-09 award within the required 120 days after the performance period ended.
  • Impacted Requirements: This non-compliance violates 2 CFR §200.344(b), which mandates timely liquidation of financial obligations.
  • Recommended Follow-Up: Update policies and procedures to ensure all costs are liquidated on time and prevent future compliance issues.

Finding Text

Federal Agencies: Department of Housing and Urban Development Federal Assistance Listing Numbers: 14.267 Program: Continuum of Care Program Award/Pass-Through Entity Identifying Numbers: HHI-24-09 Criteria: Per 2 CFR §200.344(b): “Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award.” Condition: Expenditures under the award were not liquidated within the required timeline after the end of the period of performance for the HHI-24-09 award. We noted that 12 out of 14 samples selected for testing towards the grant were not liquidated in accordance with §200.344. Cause: The Village did not have policies and procedures in place to ensure that payments were made within 120 calendar days after the end of the period of performance. Effect or Potential Effect: Without adequate controls in place to timely liquidate expenditures, the Village is not in compliance with §200.344. Questioned Costs: Known Questioned Costs Continuum of Care: $5,881 Likely Questioned Costs Continuum of Care: $513,739 Context: This is a condition identified per review of the Village’s compliance with specified requirements not using a statistically valid sample. Total costs under the HHI-24-09 award in 2024 were $535,495. Repeat Finding: 2023-007 Recommendation: We recommend that costs are liquidated timely, and policies and procedures are updated to ensure all obligations are liquidated within 120 days after the end of the period of performance. Views of Responsible Officials:

Corrective Action Plan

Finding Number 2024-007: Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Corrective Action: To ensure compliance with 2 CFR §200.344(b), Management will implement formal policies and procedures requiring that all financial obligations under federal awards be liquidated within 120 calendar days after the end of the period of performance. Grants Accounting will establish a documented review and tracking process to monitor grant deadlines, identify outstanding obligations, and ensure timely payments. These actions are intended to strengthen controls, ensure timely liquidation of expenditures, and prevent recurrence of prior year findings. Name of Responsible Individual(s): Jason Brenier, Shelly Courtois, Judy Bokhari, and Sandra Shannon Anticipated Completion Date: September 2025

Categories

Questioned Costs Subrecipient Monitoring Period of Performance Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1155108 2024-003
    Material Weakness Repeat
  • 1155109 2024-003
    Material Weakness Repeat
  • 1155110 2024-003
    Material Weakness Repeat
  • 1155111 2024-003
    Material Weakness Repeat
  • 1155112 2024-003
    Material Weakness Repeat
  • 1155113 2024-003
    Material Weakness Repeat
  • 1155114 2024-003
    Material Weakness Repeat
  • 1155115 2024-003
    Material Weakness Repeat
  • 1155116 2024-003
    Material Weakness Repeat
  • 1155117 2024-003
    Material Weakness Repeat
  • 1155118 2024-003
    Material Weakness Repeat
  • 1155119 2024-003
    Material Weakness Repeat
  • 1155120 2024-003
    Material Weakness Repeat
  • 1155121 2024-003
    Material Weakness Repeat
  • 1155122 2024-003
    Material Weakness Repeat
  • 1155123 2024-003
    Material Weakness Repeat
  • 1155124 2024-003
    Material Weakness Repeat
  • 1155125 2024-003
    Material Weakness Repeat
  • 1155126 2024-003
    Material Weakness Repeat
  • 1155127 2024-003
    Material Weakness Repeat
  • 1155128 2024-004
    Material Weakness Repeat
  • 1155129 2024-004
    Material Weakness Repeat
  • 1155130 2024-004
    Material Weakness Repeat
  • 1155131 2024-004
    Material Weakness Repeat
  • 1155132 2024-004
    Material Weakness Repeat
  • 1155133 2024-004
    Material Weakness Repeat
  • 1155134 2024-004
    Material Weakness Repeat
  • 1155135 2024-004
    Material Weakness Repeat
  • 1155136 2024-004
    Material Weakness Repeat
  • 1155137 2024-004
    Material Weakness Repeat
  • 1155138 2024-004
    Material Weakness Repeat
  • 1155139 2024-004
    Material Weakness Repeat
  • 1155140 2024-004
    Material Weakness Repeat
  • 1155141 2024-004
    Material Weakness Repeat
  • 1155142 2024-004
    Material Weakness Repeat
  • 1155143 2024-004
    Material Weakness Repeat
  • 1155144 2024-004
    Material Weakness Repeat
  • 1155145 2024-004
    Material Weakness Repeat
  • 1155146 2024-004
    Material Weakness Repeat
  • 1155147 2024-005
    Material Weakness Repeat
  • 1155148 2024-005
    Material Weakness Repeat
  • 1155149 2024-005
    Material Weakness Repeat
  • 1155150 2024-005
    Material Weakness Repeat
  • 1155151 2024-005
    Material Weakness Repeat
  • 1155152 2024-005
    Material Weakness Repeat
  • 1155153 2024-005
    Material Weakness Repeat
  • 1155154 2024-006
    Material Weakness Repeat
  • 1155155 2024-006
    Material Weakness Repeat
  • 1155156 2024-006
    Material Weakness Repeat
  • 1155157 2024-006
    Material Weakness Repeat
  • 1155158 2024-006
    Material Weakness Repeat
  • 1155159 2024-006
    Material Weakness Repeat
  • 1155160 2024-006
    Material Weakness Repeat
  • 1155161 2024-006
    Material Weakness Repeat
  • 1155162 2024-006
    Material Weakness Repeat
  • 1155163 2024-006
    Material Weakness Repeat
  • 1155164 2024-006
    Material Weakness Repeat
  • 1155165 2024-006
    Material Weakness Repeat
  • 1155167 2024-008
    Material Weakness Repeat
  • 1155168 2024-008
    Material Weakness Repeat
  • 1155169 2024-008
    Material Weakness Repeat
  • 1155170 2024-008
    Material Weakness Repeat
  • 1155171 2024-008
    Material Weakness Repeat
  • 1155172 2024-008
    Material Weakness Repeat
  • 1155173 2024-008
    Material Weakness Repeat
  • 1155174 2024-008
    Material Weakness Repeat
  • 1155175 2024-008
    Material Weakness Repeat
  • 1155176 2024-008
    Material Weakness Repeat
  • 1155177 2024-008
    Material Weakness Repeat
  • 1155178 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.241 Housing Opportunities for Persons with Aids $1.74M
14.231 Emergency Solutions Grant Program $614,176
97.024 Emergency Food and Shelter National Board Program $178,640
97.008 Non-Profit Security Program $148,000
14.218 Community Development Block Grants/entitlement Grants $93,711
14.267 Continuum of Care Program $88,198
10.558 Child and Adult Care Food Program $85,773
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $71,391
64.033 Va Supportive Services for Veteran Families Program $63,032
93.526 Grants for New and Expanded Services Under the Health Center Program $56,722
93.527 Grants for New and Expanded Services Under the Health Center Program $12,600
45.129 Promotion of the Humanities Federal/state Partnership $10,000