FAC Explorer

Finding 499709 (2023-008)

Significant Deficiency Repeat Finding
Requirement
H
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322528
Organization: St. Vincent De Paul Village, Inc. (CA)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The Village charged costs incurred before the funding period for the Continuum of Care Program, violating federal guidelines.
  • Impacted Requirements: Costs must only be charged if incurred during the specified funding period, with no exceptions unless authorized.
  • Recommended Follow-Up: Implement policies to ensure only allowable costs are charged, and establish a review process for compliance with funding period requirements.

Finding Text

Federal Agencies: Department of Housing and Urban Development Federal Assistance Listing Numbers: 14.267 Program: Continuum of Care Program Award/Pass-Through Entity Identifying Numbers: CA0802L9D012113, CA0802L9D012214, CA1348L9D012107, CA1348L9D012208, CA1510L9D012106, CA1510LD012207, CA1883L9D012102, CA1883L9D012203, HHI-23-03, HHI-24-09, HHI-23-13, HHI-24-04 Criteria: Where a funding period is specified, a recipient may charge to the grant only allowable costs resulting from obligations incurred during the funding period and any pre-award costs authorized by the Federal awarding agency. Unless the Federal awarding agency authorizes an extension, a recipient shall liquidate all obligations incurred under the award no later than 90 calendar days after the funding period or the date of completion as specified in the terms and conditions of the award or in agency implementing instructions. Condition: The Village allocated expenditures that were incurred prior to the start of the funding period. During our testing of costs, we noted that 1 of the 60 samples selected for testing within the Continuum of Care Program, were incurred prior to the start of the applicable funding periods and were not approved in accordance with §200.308. Cause: The Village did not have policies and procedures in place to ensure that costs were only charged as incurred during the appropriate funding period. Effect or Potential Effect: Without adequate controls in place to ensure costs are allowable and reimbursable, including controls over review of the date of incurrence, the Village could incorrectly charge expenditures to the federal programs. Questioned Costs: None above the $25,000 reporting threshold. Context: This is a condition identified per review of the Village’s compliance with specified requirements not using a statistically valid sample. Total costs under the program in 2023 were $5,296,450. Identification as a Repeat Finding: 2022-006. Recommendation: We recommend that only costs incurred during the appropriate funding period be charged, and that this be appropriately documented and reviewed. Views of Responsible Officials: Management agrees with this finding. Management is updating written procedures regarding period of performance to ensure requests of expenditures are within the proper period.

Categories

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 499644 2023-003
    Significant Deficiency Repeat
  • 499645 2023-003
    Significant Deficiency Repeat
  • 499646 2023-003
    Significant Deficiency Repeat
  • 499647 2023-003
    Significant Deficiency Repeat
  • 499648 2023-003
    Significant Deficiency Repeat
  • 499649 2023-003
    Significant Deficiency Repeat
  • 499650 2023-003
    Significant Deficiency Repeat
  • 499651 2023-003
    Significant Deficiency Repeat
  • 499652 2023-003
    Significant Deficiency Repeat
  • 499653 2023-003
    Significant Deficiency Repeat
  • 499654 2023-003
    Significant Deficiency Repeat
  • 499655 2023-003
    Significant Deficiency Repeat
  • 499656 2023-003
    Significant Deficiency Repeat
  • 499657 2023-003
    Significant Deficiency Repeat
  • 499658 2023-003
    Significant Deficiency Repeat
  • 499659 2023-004
    Significant Deficiency Repeat
  • 499660 2023-004
    Significant Deficiency Repeat
  • 499661 2023-004
    Significant Deficiency Repeat
  • 499662 2023-004
    Significant Deficiency Repeat
  • 499663 2023-004
    Significant Deficiency Repeat
  • 499664 2023-004
    Significant Deficiency Repeat
  • 499665 2023-004
    Significant Deficiency Repeat
  • 499666 2023-004
    Significant Deficiency Repeat
  • 499667 2023-005
    Material Weakness Repeat
  • 499668 2023-005
    Material Weakness Repeat
  • 499669 2023-005
    Material Weakness Repeat
  • 499670 2023-005
    Material Weakness Repeat
  • 499671 2023-005
    Material Weakness Repeat
  • 499672 2023-005
    Material Weakness Repeat
  • 499673 2023-005
    Material Weakness Repeat
  • 499674 2023-005
    Material Weakness Repeat
  • 499675 2023-005
    Material Weakness Repeat
  • 499676 2023-005
    Material Weakness Repeat
  • 499677 2023-005
    Material Weakness Repeat
  • 499678 2023-005
    Material Weakness Repeat
  • 499679 2023-005
    Material Weakness Repeat
  • 499680 2023-005
    Material Weakness Repeat
  • 499681 2023-005
    Material Weakness Repeat
  • 499682 2023-005
    Material Weakness Repeat
  • 499683 2023-005
    Material Weakness Repeat
  • 499684 2023-006
    Material Weakness Repeat
  • 499685 2023-006
    Material Weakness Repeat
  • 499686 2023-006
    Material Weakness Repeat
  • 499687 2023-006
    Material Weakness Repeat
  • 499688 2023-006
    Material Weakness Repeat
  • 499689 2023-006
    Material Weakness Repeat
  • 499690 2023-006
    Material Weakness Repeat
  • 499691 2023-006
    Material Weakness Repeat
  • 499692 2023-006
    Material Weakness Repeat
  • 499693 2023-006
    Material Weakness Repeat
  • 499694 2023-006
    Material Weakness Repeat
  • 499695 2023-006
    Material Weakness Repeat
  • 499696 2023-007
    Material Weakness
  • 499697 2023-007
    Material Weakness
  • 499698 2023-007
    Material Weakness
  • 499699 2023-007
    Material Weakness
  • 499700 2023-007
    Material Weakness
  • 499701 2023-007
    Material Weakness
  • 499702 2023-007
    Material Weakness
  • 499703 2023-007
    Material Weakness
  • 499704 2023-007
    Material Weakness
  • 499705 2023-007
    Material Weakness
  • 499706 2023-007
    Material Weakness
  • 499707 2023-007
    Material Weakness
  • 499708 2023-008
    Significant Deficiency Repeat
  • 499710 2023-008
    Significant Deficiency Repeat
  • 499711 2023-008
    Significant Deficiency Repeat
  • 499712 2023-008
    Significant Deficiency Repeat
  • 499713 2023-008
    Significant Deficiency Repeat
  • 499714 2023-008
    Significant Deficiency Repeat
  • 499715 2023-008
    Significant Deficiency Repeat
  • 499716 2023-008
    Significant Deficiency Repeat
  • 499717 2023-008
    Significant Deficiency Repeat
  • 499718 2023-008
    Significant Deficiency Repeat
  • 499719 2023-008
    Significant Deficiency Repeat
  • 499720 2023-009
    Significant Deficiency
  • 499721 2023-009
    Significant Deficiency
  • 499722 2023-009
    Significant Deficiency
  • 499723 2023-009
    Significant Deficiency
  • 499724 2023-009
    Significant Deficiency
  • 1076086 2023-003
    Significant Deficiency Repeat
  • 1076087 2023-003
    Significant Deficiency Repeat
  • 1076088 2023-003
    Significant Deficiency Repeat
  • 1076089 2023-003
    Significant Deficiency Repeat
  • 1076090 2023-003
    Significant Deficiency Repeat
  • 1076091 2023-003
    Significant Deficiency Repeat
  • 1076092 2023-003
    Significant Deficiency Repeat
  • 1076093 2023-003
    Significant Deficiency Repeat
  • 1076094 2023-003
    Significant Deficiency Repeat
  • 1076095 2023-003
    Significant Deficiency Repeat
  • 1076096 2023-003
    Significant Deficiency Repeat
  • 1076097 2023-003
    Significant Deficiency Repeat
  • 1076098 2023-003
    Significant Deficiency Repeat
  • 1076099 2023-003
    Significant Deficiency Repeat
  • 1076100 2023-003
    Significant Deficiency Repeat
  • 1076101 2023-004
    Significant Deficiency Repeat
  • 1076102 2023-004
    Significant Deficiency Repeat
  • 1076103 2023-004
    Significant Deficiency Repeat
  • 1076104 2023-004
    Significant Deficiency Repeat
  • 1076105 2023-004
    Significant Deficiency Repeat
  • 1076106 2023-004
    Significant Deficiency Repeat
  • 1076107 2023-004
    Significant Deficiency Repeat
  • 1076108 2023-004
    Significant Deficiency Repeat
  • 1076109 2023-005
    Material Weakness Repeat
  • 1076110 2023-005
    Material Weakness Repeat
  • 1076111 2023-005
    Material Weakness Repeat
  • 1076112 2023-005
    Material Weakness Repeat
  • 1076113 2023-005
    Material Weakness Repeat
  • 1076114 2023-005
    Material Weakness Repeat
  • 1076115 2023-005
    Material Weakness Repeat
  • 1076116 2023-005
    Material Weakness Repeat
  • 1076117 2023-005
    Material Weakness Repeat
  • 1076118 2023-005
    Material Weakness Repeat
  • 1076119 2023-005
    Material Weakness Repeat
  • 1076120 2023-005
    Material Weakness Repeat
  • 1076121 2023-005
    Material Weakness Repeat
  • 1076122 2023-005
    Material Weakness Repeat
  • 1076123 2023-005
    Material Weakness Repeat
  • 1076124 2023-005
    Material Weakness Repeat
  • 1076125 2023-005
    Material Weakness Repeat
  • 1076126 2023-006
    Material Weakness Repeat
  • 1076127 2023-006
    Material Weakness Repeat
  • 1076128 2023-006
    Material Weakness Repeat
  • 1076129 2023-006
    Material Weakness Repeat
  • 1076130 2023-006
    Material Weakness Repeat
  • 1076131 2023-006
    Material Weakness Repeat
  • 1076132 2023-006
    Material Weakness Repeat
  • 1076133 2023-006
    Material Weakness Repeat
  • 1076134 2023-006
    Material Weakness Repeat
  • 1076135 2023-006
    Material Weakness Repeat
  • 1076136 2023-006
    Material Weakness Repeat
  • 1076137 2023-006
    Material Weakness Repeat
  • 1076138 2023-007
    Material Weakness
  • 1076139 2023-007
    Material Weakness
  • 1076140 2023-007
    Material Weakness
  • 1076141 2023-007
    Material Weakness
  • 1076142 2023-007
    Material Weakness
  • 1076143 2023-007
    Material Weakness
  • 1076144 2023-007
    Material Weakness
  • 1076145 2023-007
    Material Weakness
  • 1076146 2023-007
    Material Weakness
  • 1076147 2023-007
    Material Weakness
  • 1076148 2023-007
    Material Weakness
  • 1076149 2023-007
    Material Weakness
  • 1076150 2023-008
    Significant Deficiency Repeat
  • 1076151 2023-008
    Significant Deficiency Repeat
  • 1076152 2023-008
    Significant Deficiency Repeat
  • 1076153 2023-008
    Significant Deficiency Repeat
  • 1076154 2023-008
    Significant Deficiency Repeat
  • 1076155 2023-008
    Significant Deficiency Repeat
  • 1076156 2023-008
    Significant Deficiency Repeat
  • 1076157 2023-008
    Significant Deficiency Repeat
  • 1076158 2023-008
    Significant Deficiency Repeat
  • 1076159 2023-008
    Significant Deficiency Repeat
  • 1076160 2023-008
    Significant Deficiency Repeat
  • 1076161 2023-008
    Significant Deficiency Repeat
  • 1076162 2023-009
    Significant Deficiency
  • 1076163 2023-009
    Significant Deficiency
  • 1076164 2023-009
    Significant Deficiency
  • 1076165 2023-009
    Significant Deficiency
  • 1076166 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.527 Grants for New and Expanded Services Under the Health Center Program $623,390
93.526 Fip Verification $442,558
14.218 Community Development Block Grants/entitlement Grants $406,289
14.241 Housing Opportunities for Persons with Aids $373,213
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Centers for the Homeless, and Public Housing Primary Care) $275,129
14.231 Emergency Solutions Grant Program $225,758
97.008 Non-Profit Security Program $187,256
97.024 Emergency Food and Shelter National Board Program $171,396
14.267 Continuum of Care Program $169,813
10.558 Child and Adult Care Food Program $94,259
64.033 Va Supportive Services for Veteran Families Program $63,259
32.006 Covid-19 Telehealth Program $15,312
45.129 Promotion of the Humanities_federal/state Partnership $12,500