FAC Explorer

Finding 369002 (2023-003)

Significant Deficiency Repeat Finding
Requirement
E
Questioned Costs
-
Year
2023
Accepted
2024-02-14
Audit: 290445
Organization: Catholic Community Services of the Mid-Willamette Valley, INC (OR)
Auditor: Aldrich CPAS + Advisors LLP

AI Summary

  • Core Issue: The Organization did not monitor a third-party provider effectively, leading to untimely tenant recertifications.
  • Impacted Requirements: This situation violates internal control requirements set by 2 CFR Part 200.303 for managing federal awards.
  • Recommended Follow-Up: Implement internal controls to oversee third-party activities and ensure compliance with federal regulations.

Finding Text

2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.

Corrective Action Plan

Recommendation: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statues. Action: The Organization has scheduled regular meetings (twice per month) with the property management company to monitor the activities of the provider to ensure we are in compliance with Federal Statues. In addition, twice per year, we will perform an internal audit of each tenant file to ensure compliance.

Categories

Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $453,499
14.239 Home Investment Partnerships Program $169,160
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $52,267
14.195 Section 8 Housing Assistance Payments Program $13,058
93.268 Immunization Cooperative Agreements $5,600