FAC Explorer

Finding 480981 (2023-002)

Significant Deficiency Repeat Finding
Requirement
H
Questioned Costs
$1
Year
2023
Accepted
2024-08-12
Audit: 317091
Organization: Heartland Alliance for Human Needs & Human Rights (IL)
Auditor: Grant Thornton LLP

AI Summary

  • Core Issue: An expense of $1,407 was charged after the award's performance period ended, indicating a failure in internal controls.
  • Impacted Requirements: Compliance with federal regulations requires all costs to be incurred within the specified period; failure to do so can lead to questioned costs.
  • Recommended Follow-Up: Management should enhance procedures to ensure all expenditures are reviewed for compliance with the award's performance period.

Finding Text

FINDING 2023-002 Internal Control over Compliance and Compliance with Period of Performance Program: Federal Agency: Department of Health and Human Services Funding Year(s): 2/1/2020 – 3/31/2023 Federal Award: 90ZU0351-03-05 AL Number: 93.676 Criteria: In accordance with §200.309, a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity. Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award as required by §200.344(b). When used in connection with a non-Federal entity’s utilization of funds under a Federal award, “obligations” means orders placed for property, services, contracts, and subawards made, and similar transactions during a given period that require payment by the non-Federal entity during the same or a future period as described in §200.71. Condition: During the audit, we identified 1 out of 40 items selected, whereby the expense was incurred after the end of the award period of performance. The expense totaled $1,407. Cause: The Organization has procedures in place to review expenditures to determine the appropriate period of performance; however, those procedures were not performed to a level of detail to identify this expense incurred outside of the period of the award. Effect: The lack of adherence to the established internal control procedures around the period of performance of the award resulted in noncompliance and questioned costs. Continued noncompliance with federal statutes, regulations, and the provisions of the grant agreements could ultimately result in additional disallowed costs for the major programs. Context: This is a condition identified based upon our review of the Organization’s compliance with specified requirements. Questioned Costs: $1,407 Identification as a Repeat Finding: This is a repeat finding, as 2022-006. Recommendation: We recommend management adhere to its internal control procedures around detecting expenditures incurred outside of the period of performance in order to prevent the charging of costs outside of the period of performance of the award.

Categories

Questioned Costs Subrecipient Monitoring

Other Findings in this Audit

  • 480973 2023-005
    Significant Deficiency Repeat
  • 480974 2023-005
    Significant Deficiency Repeat
  • 480975 2023-005
    Significant Deficiency Repeat
  • 480976 2023-005
    Significant Deficiency Repeat
  • 480977 2023-005
    Significant Deficiency Repeat
  • 480978 2023-001
    Significant Deficiency
  • 480979 2023-001
    Significant Deficiency
  • 480980 2023-002
    Significant Deficiency Repeat
  • 480982 2023-005
    Significant Deficiency Repeat
  • 480983 2023-005
    Significant Deficiency Repeat
  • 480984 2023-003
    Significant Deficiency
  • 480985 2023-004
    Significant Deficiency
  • 480986 2023-005
    Significant Deficiency Repeat
  • 480987 2023-005
    Significant Deficiency Repeat
  • 480988 2023-005
    Significant Deficiency Repeat
  • 480989 2023-005
    Significant Deficiency Repeat
  • 1057415 2023-005
    Significant Deficiency Repeat
  • 1057416 2023-005
    Significant Deficiency Repeat
  • 1057417 2023-005
    Significant Deficiency Repeat
  • 1057418 2023-005
    Significant Deficiency Repeat
  • 1057419 2023-005
    Significant Deficiency Repeat
  • 1057420 2023-001
    Significant Deficiency
  • 1057421 2023-001
    Significant Deficiency
  • 1057422 2023-002
    Significant Deficiency Repeat
  • 1057423 2023-002
    Significant Deficiency Repeat
  • 1057424 2023-005
    Significant Deficiency Repeat
  • 1057425 2023-005
    Significant Deficiency Repeat
  • 1057426 2023-003
    Significant Deficiency
  • 1057427 2023-004
    Significant Deficiency
  • 1057428 2023-005
    Significant Deficiency Repeat
  • 1057429 2023-005
    Significant Deficiency Repeat
  • 1057430 2023-005
    Significant Deficiency Repeat
  • 1057431 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.676 Unaccompanied Alien Children Program $5.75M
14.181 Supportive Housing for Persons with Disabilities $3.13M
98.001 Usaid Foreign Assistance for Programs Overseas $2.34M
19.518 Overseas Refugee Assistance Programs for Western Hemisphere $1.71M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.51M
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $797,852
14.896 Family Self-Sufficiency Program $710,086
93.011 National Organizations of State and Local Officials $596,606
84.002 Adult Education - Basic Grants to States $566,592
64.033 Va Supportive Services for Veteran Families Program $501,728
93.604 Assistance for Torture Victims $488,408
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $435,281
16.575 Crime Victim Assistance $352,619
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $339,527
14.241 Housing Opportunities for Persons with Aids $280,255
10.553 School Breakfast Program $250,906
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $242,161
14.239 Home Investment Partnerships Program $220,000
14.326 Project Rental Assistance Demonstration (pra Demo) Program of Section 811 Supportive Housing for Persons with Disabilities $167,654
19.345 International Programs to Support Democracy, Human Rights and Labor $163,033
14.871 Section 8 Housing Choice Vouchers $142,030
14.195 Section 8 Housing Assistance Payments Program $136,266
19.019 International Programs to Combat Human Trafficking $134,259
97.027 Emergency Management Institute (emi)_independent Study Program $120,929
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $113,598
93.917 Hiv Care Formula Grants $106,924
93.914 Hiv Emergency Relief Project Grants $90,211
93.924 Ryan White Hiv/aids Dental Reimbursement and Community Based Dental Partnership Grants $89,761
14.267 Continuum of Care Program $85,050
93.576 Refugee and Entrant Assistance_discretionary Grants $81,047
93.566 Refugee and Entrant Assistance_state Administered Programs $80,859
19.221 Iran Assistance Program $76,629
14.850 Public and Indian Housing $65,233
21.027 Coronavirus State and Local Fiscal Recovery Funds $61,628
19.016 Iraq Assistance Program $57,202
14.238 Shelter Plus Care $47,473
16.320 Services for Trafficking Victims $45,291
93.247 Advanced Nursing Education Grant Program $34,611
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $30,542
14.218 Community Development Block Grants/entitlement Grants $24,113
93.598 Services to Victims of A Severe Form of Trafficking $21,007
93.958 Block Grants for Community Mental Health Services $20,320
16.816 John R. Justice Prosecutors and Defenders Incentive Act $19,813
14.235 Supportive Housing Program $15,441
93.236 Grants to States to Support Oral Health Workforce Activities $13,514
19.510 U.s. Refugee Admissions Program $12,349
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $8,198