Finding 1223978 (2025-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-07-17

Audit: 407375

Organization: Good Shepherd Services (NY)

Auditor: CBIZ CPAS PC

AI Summary

Issue: 38 parking tickets totaling $10,329 were incorrectly charged to the Continuum of Care Program.
Trend: Management's review controls failed to catch these unallowable expenses.
Follow-up: Implement stronger review processes to prevent future unallowable charges.

Finding Text

During testing of expenditures charged to the Continuum of Care Program, we identified 38 parking tickets totaling $10,329 that were posted to the federal award cost center. Management's review controls did not prevent these unallowable expenditures from being charged to the program cost center.

Corrective Action Plan

Management will strengthen controls over expenditures charged to federal awards to ensure that only allowable costs are posted to federally funded program cost centers. Specific actions include: • Reviewing and revising federal expenditure approval procedures and coding. • Increased monitoring of transactions charged to federal awards. • Implementing enhanced supervisory review of costs charged to federal awards. • Providing training to accounting and program personnel regarding Uniform Guidance allowable cost requirements.

Other Findings in this Audit

1223977 2025-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.267	CONTINUUM OF CARE PROGRAM	$3.47M
84.287	TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS	$631,580
10.558	CHILD AND ADULT CARE FOOD PROGRAM	$268,373
16.575	CRIME VICTIM ASSISTANCE	$199,609
93.569	COMMUNITY SERVICES BLOCK GRANT	$142,749
84.010	TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES	$121,024
10.555	NATIONAL SCHOOL LUNCH PROGRAM	$29,062
93.558	TEMPORARY ASSISTANCE FOR NEEDY FAMILIES	$19,275
10.553	SCHOOL BREAKFAST PROGRAM	$17,643