Finding 1229118 (2023-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2026-09-08
Audit: 410608
Organization: YWCA Dayton (OH)

AI Summary

  • Core Issue: YWCA Dayton lacks documentation for the reasonableness of rental rates for one rental assistance payment.
  • Impacted Requirements: Federal guidelines mandate proper management and documentation for rental assistance payments.
  • Recommended Follow-Up: Implement policies to ensure all rent reasonableness forms are completed and maintained for all program participants.

Finding Text

Documentation of Reasonable Rental Rates for CoC programs Criteria and Condition: Federal administrative requirements require YWCA Dayton to be responsible for the efficient and effective administration of the Federal Award through application of sound management practices. Context: During testing of rental assistance payments for the reasonableness of rental rates, the auditor noted that current management of YWCA Dayton could not locate documentation supporting the reasonableness of rental rates for one (1) of the ten (10) rental assistance payments selected for testing of reasonable rental rates in accordance with special tests and provisions. Cause: Turnover within YWCA Dayton staff caused there to be certain rent reasonableness forms which could not be located and provided for testing. Effect: If controls are not in place to ensure the maintenance of documentation to support the reasonableness of rental assistance payments, then there could be unallowable costs and activities charged to the Federal Award. Recommendation: We recommend that YWCA Dayton establish effective policies and procedures to ensure the completion and maintenance of rent reasonableness forms for all program participants. View of Responsible Officials: YWCA Dayton agrees with the finding and will implement the recommendation.

Corrective Action Plan

The organization is in the process of updating its policies to outline the required documentation on the rent reasonableness forms and the documentation retention requirements for the rent reasonableness forms.

Categories

Allowable Costs / Cost Principles Special Tests & Provisions

Other Findings in this Audit

  • 1229113 2023-002
    Material Weakness Repeat
  • 1229114 2023-002
    Material Weakness Repeat
  • 1229115 2023-003
    Material Weakness Repeat
  • 1229116 2023-003
    Material Weakness Repeat
  • 1229117 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.267 CONTINUUM OF CARE PROGRAM $437,680
16.736 TRANSITIONAL HOUSING ASSISTANCE FOR VICTIMS OF DOMESTIC VIOLENCE, DATING VIOLENCE, STALKING, OR SEXUAL ASSAULT $173,814
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $105,528
16.575 CRIME VICTIM ASSISTANCE $68,698
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $24,229
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $19,151
14.235 SUPPORTIVE HOUSING PROGRAM $14,665
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $9,493
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $2,850