FAC Explorer

Finding 504258 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-10-31
Audit: 326762
Organization: Health Care for the Homeless, Inc. (MD)
Auditor: Ellin & Tucker Chartered

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards had errors and omissions.
  • Impacted Requirements: Timely and accurate preparation of the Schedule is essential.
  • Recommended Follow-Up: Implement procedures for identifying federal awards and ensure regular reviews and reconciliations.

Finding Text

Condition: The Schedule of Expenditures of Federal Awards contained errors and certain federal expenditures were omitted. Criteria: The Organization should have procedures in place to prepare a timely and accurate Schedule of Expenditures of Federal Awards. Cause: There is a lack of established procedures for preparing and reviewing the Schedule of Expenditures of Federal Awards. Effect: The Organization’s Schedule of Expenditures of Federal Awards was misstated. Recommendation: The Organization should implement policies to ensure Federal awards are appropriately identified and the Schedule of Expenditures of Federal Awards is reviewed and reconciled on a timely basis. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and will develop and implement procedures to ensure that the Schedule of Expenditures of Federal Awards is properly stated.

Corrective Action Plan

The Organization concurs with this finding and provides herein additions to the corrective action plan documented in 2022. Throughout 2022 and 2023, there were several instances of turnover. During 2024, the Organization hired a new Controller and Chief Financial Officer, with many years of experience, for which additional internal controls will be implemented in relation to grants. After review of corrective action plans regarding reconciliation, current management documented additions which will support more timely reconciliation and monitoring of grant revenue and expense and documentation review of the Schedule of Expenditures of Federal Awards.

Categories

Reporting

Other Findings in this Audit

  • 1080700 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Community Health Centers $7.46M
14.267 Continuum of Care Program $1.67M
93.526 Fip Verification $602,565
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $600,554
14.241 Housing Opportunities for Persons with Aids $480,514
93.917 Hiv Care Formula Grants $441,018
93.914 Hiv Emergency Relief Project Grants $236,131
93.150 Projects for Assistance in Transition From Homelessness (path) $150,859
14.231 Emergency Solutions Grant Program $125,463
93.940 Hiv Prevention Activities Health Department Based $83,760
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $22,640