Finding Text
Finding No. 2023‐001: Period of Performance – material weakness in internal control over compliance and compliance finding. Continuum of Care Program ALN 14.267
Criteria: As stipulated in 2 CFR Part 200.403(h) of the Uniform Guidance, a cost must be incurred
during the approved budget period, unless otherwise authorized by the federal awarding agency
or pass‐through entity.
Condition: During period of performance testing 1 out of the 14 sample selections was not in
compliance with period of performance requirements.
Cause: TCHC’s management was not aware that prior authorization from grantor was required
to charge expenses from the previous grant period to the new grant period. TCHC had exhausted
all the previous grant period funds before the end of the grant period.
Effect: TCHC incorrectly charged costs to the grant period beginning December 31, 2023, rather
than to the grant period ending November 30, 2023 in accordance with when the costs were
incurred.
Questioned Costs: None in excess of reporting requirements.
Recommendation: TCHC should put internal controls in place to ensure that costs are charged
and allocated to the proper grant period.
Management’s Response: See corrective action plan.