Finding Text
Federal Agency: Department of Veterans Affairs Federal Program Name: VA Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Federal Award Identification Number and Year: ODMH543-1095-659-CM-20 Pass-Through Agency: None Pass-Through Number(s): None Award Period: 10/1/2019 - 9/30/2021 Type of Finding: - Material Weakness in Internal Control over Compliance - Material Noncompliance (Modified Opinion) Criteria or specific requirement: In accordance with 2 CFR 200.337, the Federal agency or pass through entity, Inspectors General, the Comptroller General of the United States, or any of their authorized representatives must have the right to access any records of the recipient pertinent to the Federal awards to perform audits. In accordance with 2 CFR 200.334, the non-Federal entity must retain all Federal award records for three years from the date of submission of their final financial report. For awards renewed quarterly or annually, records must be retained for three years from the submission of their quarterly or annual financial report. In accordance with §200.334(a) the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken if any litigation, claim, or audit is started before the expiration of the three-year period. Condition: During our testing, we noted the Organization was unable to provide documentation supporting that they were in compliance with the eligibility requirements under the grant agreement. Questioned costs: None Context: During our testing, records relating to program participants were unavailable. As a result, we were unable to determine if program participants met the eligibility requirements under the program. Cause: The participant records and details were unavailable. Effect: The Organization could have provided benefits to people that were ineligible under the program. Repeat Finding: No. Recommendation: We recommend that management retain all documents including evidence of participant eligibility under the program until the latter of the legally required retention period or completion of required audits and have the records available for audit. Views of responsible officials: There is no disagreement with the audit finding.