Finding Text
Finding 2024-002: Noncompliance with Period of Performance Requirement
View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Management will make sure all electronic invoices for customer payments are created and approved within the grant term. For payments that occur during the last month of the grant term, the staff will make sure all invoices are submitted to management within the first two weeks of the month, which will give time if an invoice needs to be corrected and sent back for updating. If there is a holiday within that month, management will make sure to communicate a deadline to staff for getting invoices in so they can be approved within that month and not carried over into the next month if the holiday falls at the end of the month.
Name of the Contact Person Responsible for the Corrective Action: Tameka Gunn, President and Chief Executive Officer
Planned Completion Date for the Corrective Action Plan: March 2025
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program: Continuum of Care Program (Piedmont)
Assistance Listing Number: 14.267
Award Period: Northern PSH Combo (Grant no. NC 0045) April 1, 2023 to March 31, 2024
Type of Finding: Significant Deficiency and Noncompliance
Condition and Criteria: There was one cost that was charged to the grant that were incurred prior to the period of performance start date for the NC0045 grant.
Cause: The cost was charged to the grant in April due to the final approval not being submitted until April, however, the cost was incurred in the prior month and approved from the by the first approver in the prior month.
Effect: The organization charged costs to the grant that were not incurred during the grant period.
Recommendation: We recommend that the Organization charge grant expenses based on when the expense was incurred, not when the payment was due or the grant expense was approved.