Finding 285 (2022-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-10-11
Audit: 512
Organization: Shelter of Flint, INC (MI)
Auditor: Alg Group Cpas'

AI Summary

  • Core Issue: Incomplete documentation for grant eligibility was found in client files, violating Uniform Guidance requirements.
  • Impacted Requirements: The lack of adherence to documentation standards outlined in the grant agreement due to staff turnover and inadequate controls.
  • Recommended Follow-Up: Implement training for staff and supervisors on documentation requirements, and use checklists to ensure compliance with eligibility criteria.

Finding Text

Criteria: The Uniform Guidance (Title 2 CFR 200) and the Matrix of Compliance Requirements includes eligibility as one of the criteria for the above named grant. The grantor has outlined the documentation required for eligibility in the grant agreement. Condition: The documentation included in the client files was not complete as required. Cause: The Organization has had a turnover of staff in key positions in the past two years, along with the effects of COVID-19. The system of controls that is in place over client files and eligibility, was not being followed for the year ending December 31, 2022. Effect: The lack of training and knowledge of staff and supervisors, resulted in client files where documentation of client activity in the grant was not included in the file, the file was not properly documented, reviewed or internally audited to ensure that files met the criteria provided by the grantor and the policies and procedures at the Shelter. Recommendation: We recommend that the Shelter implement staff training to educate staff and supervisors on the proper documentation required and the use of checklists and signoffs to ensure that the client files are compliant with the eligibility requirements of the Uniform guidance and grantors and that the compliance is documented.

Categories

Eligibility

Other Findings in this Audit

  • 277 2022-001
    Material Weakness Repeat
  • 278 2022-001
    Material Weakness Repeat
  • 279 2022-001
    Material Weakness Repeat
  • 280 2022-001
    Material Weakness Repeat
  • 281 2022-001
    Material Weakness Repeat
  • 282 2022-001
    Material Weakness Repeat
  • 283 2022-001
    Material Weakness Repeat
  • 284 2022-001
    Material Weakness Repeat
  • 286 2022-001
    Material Weakness Repeat
  • 287 2022-001
    Material Weakness Repeat
  • 288 2022-001
    Material Weakness Repeat
  • 576719 2022-001
    Material Weakness Repeat
  • 576720 2022-001
    Material Weakness Repeat
  • 576721 2022-001
    Material Weakness Repeat
  • 576722 2022-001
    Material Weakness Repeat
  • 576723 2022-001
    Material Weakness Repeat
  • 576724 2022-001
    Material Weakness Repeat
  • 576725 2022-001
    Material Weakness Repeat
  • 576726 2022-001
    Material Weakness Repeat
  • 576727 2022-001
    Material Weakness Repeat
  • 576728 2022-001
    Material Weakness Repeat
  • 576729 2022-001
    Material Weakness Repeat
  • 576730 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $123,892
14.218 Community Development Block Grants/entitlement Grants $70,861
14.267 Continuum of Care Program $56,179
93.150 Projects for Assistance in Transition From Homelessness (path) $51,347
10.558 Child and Adult Care Food Program $17,110
97.024 Emergency Food and Shelter National Board Program $10,000
14.231 Emergency Solutions Grant Program $7,415