FAC Explorer

Finding 29349 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-19
Audit: 29153
Organization: Oasis Center, Inc. (TN)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding eligibility verification for the Youth Homelessness Grant.
  • Impacted Requirements: Required eligibility verification forms were missing for 3 out of 40 participants, raising concerns about potential ineligible participants.
  • Recommended Follow-Up: Implement stronger oversight controls to ensure all eligibility procedures are properly followed.

Finding Text

Finding 2022-001 ? Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homelessness Demonstration Program Grant CFDA #14.276 Criteria: Internal controls should be in place which provide reasonable assurance that required eligibility was verified. Condition: Files for 3 out of 40 participants selected for testing did not have an executed homeless verification form. Cause: There are limited oversight controls over the eligibility procedures. Effect: Participants could be participating in the program that could be ineligible. Recommendation: The Center should put in controls to include oversight of eligibility procedures. Management?s Response: We agree with the finding.

Corrective Action Plan

Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with the recommendation and will establish procedures to ensure controls are in place for determining eligibility requirement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Kim Reese, Chief Financial Officer, at 615-983-6857.

Categories

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 29350 2022-001
    Significant Deficiency
  • 605791 2022-001
    Significant Deficiency
  • 605792 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.276 Youth Homelessness Demonstration Program $634,183
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $489,347
93.959 Block Grants for Prevention and Treatment of Substance Abuse $457,301
93.623 Basic Center Grant $202,458
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $153,538
14.231 Emergency Solutions Grant Program $108,694
17.270 Reintegration of Ex-Offenders $107,319
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $53,605
14.218 Community Development Block Grants/entitlement Grants $40,334
16.575 Crime Victim Assistance $32,676
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $18,516
84.010 Title I Grants to Local Educational Agencies $15,006
97.024 Emergency Food and Shelter National Board Program $12,784
94.003 State Commissions $7,516