Finding Text
Formerly 2021-003: Period of Performance:
Federal Program: Assistance Listing Nos.: 14.267 Continuum of Care Program
Condition: The organization was unable to demonstrate controls over the period of performance for six items selected for testing.
Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award.
Questioned Costs: There were six expenditures where no documentation could be provided to support that the expense was incurred during the grant period resulting in a questioned cost of $2,699 for 14.267.
Cause: The Organization did not have good controls on ensuring the period of performance requirement was met due to staff turn over and being unable to locate documentation.
Effect: The Organization could have grant expenditures outside the grant period.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management enhance a set of controls to ensure that they are able to demonstrate the period of performance.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to ensure the reported information is accurate.
Repeat: This is a repeat finding.
Responsible Official’s View: The Organization agrees with the finding. See attached corrective action plan.