Finding 389479 (2023-001)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-03-29

AI Summary

  • Core Issue: Elevate Youth Services, Inc. did not fully conduct required subrecipient site visits or desk reviews, impacting compliance monitoring for federal grants.
  • Impacted Requirements: The lack of formal policies and documentation for monitoring subrecipients led to potential delays in identifying compliance issues.
  • Recommended Follow-Up: Management should finalize and implement monitoring policies, document site visit results, and ensure communication with subgrantees is timely and clear.

Finding Text

Finding Type: Compliance – Subrecipient Monitoring Information on the Federal Program: Program Name: Continuum of Care Program Federal Awards: VT0081Y1T002102, VT0082Y1T002102, VT0083Y1T002102, VT0084Y1T002102, VT0085Y1T002102 Federal Agency: U.S. Department of Housing and Urban Development Criteria: Elevate Youth Services, Inc. has the responsibility to monitor the programmatic and financial components of any Federal grant funds that it passes through to another organization. Monitoring activities include and are not limited to the following: 1) Establishing formal policies and procedures regarding Elevate’s approach to subrecipient monitoring and creating tools to track and document subrecipient programmatic and financial performance under the award. 2) Performing risk assessments of subrecipients throughout the year to identify areas of risk or identify changes with subrecipients that could trigger compliance risks. 3) Review of programmatic and financial activities related to the awards through site visits or desk review. 4) Formal communication to subrecipients as it relates to the results of site visits or desk reviews and the process for necessary corrective action, when necessary. Condition Found and Context: Elevate did not perform complete subrecipient site visits or desk reviews at either the programmatic and financial performance level during the year under audit, however the program staff developed its approach to site visits and created tools to initiate site visits. One site visit occurred on June 29, 2023 and the remaining were done in July 2023. While the initial work was performed, the results of the visits have not been formally documented or communicated to the subgrantees or to Elevate’s management. Cause and Effect: Elevate experienced significant staffing challenges in managing this award from the program’s inception. While Elevate has a long experience of providing subgrants to partner organizations, the personnel responsible for the management of this program turned over frequently enough that a formal and consistent practice of subrecipient monitoring has not been able to be established. This result of not performing consistent site visits and monitoring, and formally communicating the results can result in delays in identifying noncompliance, or not identifying noncompliance at all. Questioned Costs: None Repeat Finding: No Recommendation: Management should prioritize the completion in formalizing its policies and procedures as it relates to subrecipient monitoring for this program and these procedures should be consistent with other organizational monitoring programs. These procedures should include the process in which results will be communicated with the subgrantees and internally. Elevate must also complete its documentation on the site visits completed and communicate the results of the visits as soon as possible. Views of Responsible Official and Corrective Action Plan Management acknowledges and understands this finding. A response to the finding is noted in the Corrective Action Plan on pages 24 - 25.

Corrective Action Plan

Management's Response The Management of Elevate Youth Services (EYS) acknowledges the importance of subrecipient monitoring in accordance with program compliance regulations set forth in our grant agreements with the U.S. Department of Housing and Urban Development (HUD). EYS further acknowledges the compliance findings of Davis & Hodgdon Associates CPAs as detailed in Elevate's FY23 financial audit that subrecipient monitoring did not occur within the VCRHYP HUD Project as required during the year under audit. The following context for, and plan to address, findings are offered by management. Context: As EYS continued to see the impact of the changes in the labor market stemming from the pandemic, the VCRHYP team experienced ongoing turnover and subsequent slow hiring to fill vacant positions. The resultant impact was a delay in the implementation of key programmatic responsibilities - primarily subcontract recipient monitoring. Toward the end of the FY22 audit year, a new VCRHYP Director was hired. Early work included the codification of new program approaches and policies and the development of a preliminary program monitoring tool. Additionally, the agency submitted a new technical assistance request to HUD in January of 2023, to support the new staffing. A new TA provider was assigned to us in February of 2024. While waiting for additional technical assistance, the VCRHYP team began monitoring the existing programs. Notifications of monitoring visits were sent out June 5th, 2023 and 7 out of 8 subrecipient programs were visited by the end of July. The final site visit was delayed due to catastrophic flooding witnessed by the State of VT on July 13th, 2023. Final reports generated by these site visits has been delayed. However, VCRHYP staff will be preparing monitoring reports from those visits and, further, will be iterating on current monitoring tools with the expectation that current VCRHYP staffing will allow for annual monitoring visits per HU D's expectations, moving forward. While we expect this tool to be further modified with input from our TA provider, VCRHYP's current monitoring tool for the HUD projects includes: • VCRHYP Client Checklist - This checklist is used by the VCRHYP Team during each site monitoring visit to ensure compliance with HUD Program guidelines for: Housing Navigation, Diversion, Joint: Transitional Housing Component, Joint: Rapid Rehousing Component, and Rapid Rehousing. The VCRHYP client checklist also include clients served by subgrantees under the Basic Center and Transitional Living Programs funding from the Family and Youth Service Bureau. • HR File Review - Personnel File Survey is used for VCRHYP's YHDP site monitoring to ensure that staff are hired within the HUD guidelines and that items including background checks, job description, hiring documentation and and performance evaluations are included in employee personnel files. • HUD Monitoring Exhibits 29-1 Guide for Review of Homeless and At-Risk Determination/Recordkeeping Requirements, HUD Exhibit 29-4 Guide for Review of Continuum of Care(CoC) Program Subrecipient Grant Management, and HUD Exhibit 29- 11 Guide for Review of CoC Match Requirements are also standard monitoring tools used during site visits to ensure the Subrecipient is providing services to participants that meet HUD's homelessness definition; to determine that the management of program is maintained; and to ensure that the required expenditure match is being met in accordance with the HUD's guidelines. Ongoing mitigation: Currently, the VCRHYP Program Director has a cohesive team. The VCRHYP Director is meeting regularly with our assigned TA on a variety of program and procedural approaches to ensure that ongoing compliance issues are being addressed. We anticipate having a new year of monitoring visits initiated during the summer of 2024. All monitoring visits conducted in that time period will be informed by TA support and will be accompanied by a written report shared with EYS leadership and the subrecipient being monitored. In addition to programmatic monitoring, EYS Management will develop protocols to include a random desk audit of subrecipient financials to accompany the ongoing financial monitoring currently occurring through the collection and analysis of submitted invoices. This financial monitoring will be included in the program monitoring scheduled for the summer of 2024. Elevate Youth Service's Data and Quality Assurance Manager will develop a tracking tool in the agency's data system to record the status of individual subrecipient monitoring. EYS acknowledges the challenging impact of staff shortages on program compliance. However, we do feel that the staffing and support from HUD is already in place to ensure that we will be able to bring this element of program compliance into regular conformity with expectations by the end of the ist quarter of FY24.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 965921 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $609,287
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $407,669
93.550 Transitional Living for Homeless Youth $280,504
94.006 Americorps $210,114
93.623 Basic Center Grant $176,018
93.788 Opioid Str $81,850
94.013 Volunteers in Service to America $52,657
93.959 Block Grants for Prevention and Treatment of Substance Abuse $36,666
93.778 Medical Assistance Program $8,341
16.726 Juvenile Mentoring Program $4,841
93.558 Temporary Assistance for Needy Families $1,849
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $364