FAC Explorer

Finding 1200667 (2025-010)

Material Weakness Repeat Finding
Requirement
G
Questioned Costs
-
Year
2025
Accepted
2026-03-30
Audit: 395703
Organization: Cabell Huntington Coalition for the Homeless, Inc. (WV)
Auditor: HESS STEWART & CAMPBELL PLLC

AI Summary

  • Core Issue: $105,678 in matching funds for the Continuum of Care program lacks proper documentation and tracking.
  • Impacted Requirements: Failure to comply with COC Rule section 578.103 on recordkeeping for matching contributions.
  • Recommended Follow-Up: Enhance policies and procedures to ensure all matching funds are documented and verifiable.

Finding Text

Matching, Level of Effort, Earmarking ALN Number and Name: 14.267 Continuum of Care Rapid Rehousing Program Award Number and Year: WV0124L3E012308, 08/01/2024-10/31/2025 U.S. Department of Housing and Urban Development Condition: The sources of $105,678 of matching funds required by the Continuum of Care (COC) program were not documented and tracked with a match log. Criteria: The COC Rule section 578.103 REcordkeeping Section (a)(11) Match requires that the recipient must keep records of the source and use of contributions made to satisfy the match requiredment in section 578.73. The records must indicate the grant and fiscal year for which each matching contribution is counted. The records must show how the value placed on third party in-kind contributions was derived. Cause: The Organization does not have sufficient written policies and procedures to support the COC program's matching requirements. Effect: The sources and amounts of the matching funds were not verifiable to support the 25 percent matching requirement. Recommendation: Strengthen policies and procedures over documentation and tracking of matching funds to ensure that funds used to satisfy the matching requirement are verifiable under the laws governing the funds. Questioned Costs: Not Determinable Views of Responsible Official and Planned Corrective Action: The Organization agrees with the finding and will strengthen policies and procedures over documenting and tracking of matching funds to ensure that funds used to satisfy the matching requirement are verifiable under the laws governing the funds.

Corrective Action Plan

Matching, Level of Effort, Earmarking Management agrees with the finding. Going forward, matching documentation will be collected at the time of billing, either monthly or quarterly. We are also strengthening communication with partner agencies that provide match contributions. Additionally, our new assistant director has implemented a process to track in-kind donations as supplemental match sources.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1200661 2025-006
    Material Weakness Repeat
  • 1200662 2025-007
    Material Weakness Repeat
  • 1200663 2025-007
    Material Weakness Repeat
  • 1200664 2025-008
    Material Weakness Repeat
  • 1200665 2025-008
    Material Weakness Repeat
  • 1200666 2025-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $258,865
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $168,548
93.788 OPIOID STR $128,159
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $118,057
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $89,065
93.557 EDUCATION AND PREVENTION GRANTS TO REDUCE SEXUAL ABUSE OF RUNAWAY, HOMELESS AND STREET YOUTH $74,103
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $69,383
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM $19,994
14.238 SHELTER PLUS CARE $17,301
93.493 Consolidated Appropriations Act $12,887
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $10,135
14.267 CONTINUUM OF CARE PROGRAM $8,156
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7,046
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1,399