Finding 1229436 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-11

AI Summary

  • Core Issue: Quarterly and Annual Progress Reports lack documented reviews for accuracy before submission.
  • Impacted Requirements: Compliance with federal guidelines for the Youth Homelessness Demonstration Program (14.276) is not met.
  • Recommended Follow-Up: Implement internal controls for report reviews by the YHDP Grant Coordinator and ensure documentation of these reviews.

Finding Text

Federal Program: Youth Homelessness Demonstration Program (14.276). Criteria: All Quarterly Progress Reports and Annual Progress Report should be reviewed to ensure accuracy before submission. The review should be documented. Condition: There is no documented review of the Quarterly Progress Reports or Annual Progress Report. Cause: The Compliance Specialist preparing the reports was unaware that someone should be reviewing and documenting their review to ensure accuracy before submitting the reports. Effect: Incorrect information could be submitted to the Department of Housing and Urban Development and not be detected in a timely manner. Questioned Costs: None. Context: Total expenditures for the year ended June 30, 2025 for the program were $2,486,47. Repeat Finding: No. Recommendation: The Organization should establish internal control procedures to ensure that the Quarterly Reports and Annual Reports are reviewed by the YHDP Grant Coordinator to ensure accuracy before submission. This review should be documented. Views of Responsible Officials: We will ensure the reports are being reviewed and the review is being documented going forward.

Corrective Action Plan

Finding Type: Internal Control. Name of Contact Person: Mr. Ryan Essex, Executive Director, (573) 651-3747. Recommendation: The Organization should establish internal control procedures to ensure that the Quarterly Reports and Annual Reports are reviewed by the YHDP Grant Coordinator to ensure accuracy before submission. This review should be documented. Corrective Action: We will ensure the reports are being reviewed and the review is being documented going forward. Proposed Completion Date: Immediately.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1229433 2025-002
    Material Weakness Repeat
  • 1229434 2025-003
    Material Weakness Repeat
  • 1229435 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.276 YOUTH HOMELESSNESS DEMONSTRATION PROGRAM $2.49M
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $708,826
17.274 YOUTHBUILD $576,483
93.667 SOCIAL SERVICES BLOCK GRANT $339,836
14.267 CONTINUUM OF CARE PROGRAM $271,902
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $255,388
10.182 Pandemic Relief Activities: Local Food Purchase Agreements with States, Tribes, and Local Governments $177,386
17.280 WORKFORCE INVESTMENT ACT (WIA) DISLOCATED WORKER NATIONAL RESERVE DEMONSTRATION GRANTS $172,195
17.805 HOMELESS VETERANS REINTEGRATION PROJECT $160,950
93.556 Marylee Allen Promoting Safe and Stable Families $151,845
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $92,659
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $53,576
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $47,707
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $43,118
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $36,824
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $15,162
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $7,000
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $4,039
93.564 CHILD SUPPORT ENFORCEMENT RESEARCH $2,830