FAC Explorer

Finding 30218 (2022-005)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-08-06
Audit: 36284
Organization: Jackson Street Youth Shelter, Inc. (OR)
Auditor: Koontz Blasquez & Associates PC

AI Summary

  • Core Issue: Inconsistent tracking of federal grant revenues and expenses for the Emergency Solutions Grant.
  • Impacted Requirements: Federal guidelines require consistent recording of grant revenues and expenses, ensuring expenses do not exceed revenues.
  • Recommended Follow-Up: Ensure proper recording of grant transactions and verify compliance with all grant requirements.

Finding Text

Finding 2022-005 Improper tracking of federal grants Federal Program: Grant Number 6155 - Emergency Solutions Grant - Coronavirus Relief, Oregon Housing and Community Services, CFDA Number 14.231, Awarded in 2020 Condition: Grant revenues and expenses were not tracked consistently. Prevalence: Entity-wide Criteria: Revenues and expenses related to federal grants should be recorded consistently with grant expenses not exceeding expected grant revenues. In addition, restricted amounts should be tracked properly. Questioned costs: None Effect: Potential failure to follow grant rules and restrictions along with potential for inaccurate SEFA and other reporting documents. Recommendations: We recommend that grant revenue and expenses be recorded correctly and consistently, along with verifying that all other grant recording requirements are met. Management's response: Management concurs with the finding.

Corrective Action Plan

The Organization will implement clear procedures to consistently record grant expenses ensuring that expenses do not exceed grant revenues. Finance staff will be trained on the procedures.

Categories

Reporting

Other Findings in this Audit

  • 606660 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $241,432
93.623 Basic Center Grant $149,519
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $118,471
93.550 Transitional Living for Homeless Youth $118,316
93.667 Social Services Block Grant $60,168
93.268 Immunization Cooperative Agreements $31,111
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $24,265
99.999 Shelter & Case Management for Homeless Youth $12,455
14.218 Community Development Block Grants/entitlement Grants $10,000