FAC Explorer

Finding 12420 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-06-11
Audit: 16798
Organization: Austin Street Center (TX)
Auditor: Armanino

AI Summary

  • Core Issue: One rental contract was not reviewed for compliance with the grant requirements.
  • Impacted Requirements: All rental contracts must be checked against the grant criteria using the Rent Reasonableness Form.
  • Recommended Follow-Up: Management should ensure all Rent Reasonableness Forms are reviewed before finalizing any rental contracts.

Finding Text

Assistance Listing number: 14.267 Assistance Listing title: Continuum of Care Federal award identification number and year: TX0545L6T002001; 11/1/2021 - 10/31/2022 Name of federal agency: U.S. Department of Housing and Urban Development Name of pass-through entity: N/A Repeat finding: No Criteria: All rental contracts entered into should be reviewed for compliance with the grant. Condition: The Organization utilizes a Rent Reasonableness Form to determine if proposed rental contracts are compliant with the grant. Forms are reviewed by supervisors with direct knowledge of the grant. Cause: During our audit, we discovered one rental contract for which the Rent Reasonableness Form was not reviewed for compliance with the grant. Effect: The Organization could have entered into a rental contract that was not in compliance with the grant. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management review all Rent Reasonableness Forms before entering into a rental contract. Views of responsible officials: Management agrees with the above finding.

Corrective Action Plan

Single Audit Corrective Action Plan Completed March 30, 2023 Year Ended: October 31, 2022 Finding Number: 2022-001 Name of Individual Responsible for Corrective Action: Alissa Rodgers, Controller Anticipated Completion Date: March 16, 2023 Corrective Action Plan: Previously, the Rapid Re-Housing Program utilized a Housing Location checklist as a training and guidance document which was reviewed upon submission by program leadership. However, that process did not require that program leadership sign off on receiving and reviewing those documents for compliance. Once we were notified by the auditors of the recommendation that we revise the housing location process to include official signature to indicate receipt and review of all required documents, we immediately created an updated Housing Location process checklist and put it into practice. The updated checklist is included on the second page of this corrective action plan and has already been utilized to review and approve two Rapid Re-Housing program move-ins. Signed, Dustin Perkins Senior Director of Client Solutions and Strategy Austin Street Center

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 588862 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $807,673
97.024 Emergency Food and Shelter National Board Program $390,000
14.231 Emergency Solutions Grant Program $234,852
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,376