Finding Text
FINDING 2023-013 Information on the federal program: Housing Opportunities for Persons with AIDS, Assistance Listing #14.241 Criteria or specific requirement: The City must retain all expenditure records for a minimum of three years, as maintained by the Department Head and/or Grant Supervisor. Condition: Several purchase orders related to this grant were not made available for review at the time of audit. Questioned costs: Unable to be determined. Context: The City authorized expenditures under this grant program; however, supporting documentation was not provided to verify compliance with grant requirements. Effect: The absence of supporting documentation may result in noncompliance with the allowable cost requirements under the grant agreement. Cause: Controls were not in place to ensure all required eligibility determinations and supporting documents are properly maintained and available for audit review. Recommendation: The City should develop and implement procedures to ensure records are properly maintained and in compliance with the federal grant guidance. Management’s response: Procedures are to be implemented to ensure records are properly retained for a minimum period of three years