Finding Text
2025-005: Matching Requirement Identification of the federal program: Continuum of Care Program (AL # 14.267) Criteria or specific requirement: In accordance with the Continuum of Care Program (AL # 14.267) grant agreement, the recipient or the subrecipient must match all grant funds, except for leasing funds, with not less than 25% of cash or in-kind contributions from other sources. Condition and context: The Alliance did not receive documentation that the subrecipient matched the required grant funds. Additionally, documentation for the Alliance’s match did not adequately indicate that such funds were related the Continuum of Care Program (AL # 14.267) grant. Cause: The cause is due to limited internal controls related to the requirements of the match. Effect or potential effect: Verification that the match has been met is not possible with the supporting documentation. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable Recommendation: The Alliance must assign individuals who are experienced and knowledgeable in compliance requirements of the Uniform Guidance to ensure that adequate documentation is received related the matching requirement. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Alliance in regard to this matter.