FAC Explorer

Finding 499236 (2023-001)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2024-09-28
Audit: 322033
Organization: Home Forward (OR)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Issue: Home Forward charged $116 in payroll costs that do not comply with federal regulations.
  • Impact: This indicates a lack of effective monitoring of payroll controls, risking future compliance issues.
  • Follow-up: Home Forward should enhance its payroll oversight to ensure all charges are accurately documented and compliant.

Finding Text

Criteria or specific requirement: In accordance with Uniform Grant Guidance (2 CFR Part 200), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Home Forward is not in compliance with allowable cost requirements related to payroll. Questioned costs: $116 Context: For 1 of 40 payroll transactions tested, an erroneous $116 of additional pay was charged to the program. Cause: Home Forward did not sufficiently monitor controls to ensure compliance with payroll requirements. Effect: Home Forward is not in compliance with federal regulations regarding allowable costs for payroll. Repeat Finding: No. Recommendation: We recommend that Home Forward reviews the controls in place to ensure that payroll transactions charged to the program are supported. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that Home Forward reviews the controls in place to ensure that payroll transactions charged to the program are supported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Updated settings in payroll system so timesheet codes are available for selection only by the employees who should be using them. Added additional review of timesheet totals for certain codes. Will provide reminders and additional resources to supervisors on reviewing timesheets. Name(s) of the contact person(s) responsible for corrective action: Casey Little, Assistant Controller Planned completion date for corrective action plan: 8/31/2024

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 499237 2023-002
    Significant Deficiency
  • 499238 2023-003
    Significant Deficiency
  • 499239 2023-004
    Significant Deficiency
  • 1075678 2023-001
    Significant Deficiency
  • 1075679 2023-002
    Significant Deficiency
  • 1075680 2023-003
    Significant Deficiency
  • 1075681 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.881 Moving to Work Demonstration Program $133.36M
14.871 Section 8 Housing Choice Vouchers $46.98M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $9.87M
14.874 Emergency Housing Vouchers $8.21M
14.267 Continuum of Care Program $7.79M
14.879 Section 8 Mainstream Vouchers $2.70M
14.896 Family Self-Sufficiency Program $797,904
21.023 Covid-19 Emergency Rental Assistance Program $687,429
14.191 Multifamily Housing Service Coordinators $456,407
97.024 Emergency Food and Shelter National Board Program $449,460
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $281,667
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $189,497
14.218 Covid-19 Cdbg-Cv $115,686
32.011 Affordable Connectivity Outreach Grant Program $42,386
14.866 Demolition and Revitalization of Severely Distressed Public Housing $37,235