FAC Explorer

Finding 539435 (2024-001)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-03-28
Audit: 349995
Organization: New London Homeless Hospitality Center, Inc. (CT)
Auditor: Whittlesey PC

AI Summary

  • Core Issue: Cost allocations in grant reports did not consistently match the underlying accounting records.
  • Impacted Requirements: Costs must be based on a cost allocation plan and align with the general ledger.
  • Recommended Follow-Up: Implement controls to ensure all reports and reimbursement requests reconcile with the accounting records.

Finding Text

Federal Agency: U.S. Department of Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records. Condition Cost allocations included on submitted grant reports did not consistently reconcile directly back to what was allocated in the underlying accounting records (general ledger). Questioned Costs None noted. Context Indirect costs, fringe benefits and some direct costs were not consistently allocated to the grant cost center in the underlying accounting records (general ledger). Effect The amount of allocated costs reported and reimbursed by grantors could not be readily traced back to the underlying accounting records (general ledger) in some cases. Cause The Center was not consistently reconciling and adjusting the general ledger cost centers which would have served to ensure the cost allocation plan and underlying accounting records were in line and consistent with what was being reported to grantors. Repeat Finding Yes, repeat of prior year finding 2023-03. Recommendation The Center should implement controls to ensure all reporting and requests for reimbursement submitted to grantors reconcile with the underlying accounting records as allocated. Management’s Response/ Views of Responsible Officials Management agrees with this finding and has outlined its resulting actions in a separately issued corrective action plan.

Categories

Allowable Costs / Cost Principles Cash Management Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 539434 2024-001
    Significant Deficiency Repeat
  • 539436 2024-001
    Significant Deficiency Repeat
  • 539437 2024-001
    Significant Deficiency Repeat
  • 539438 2024-001
    Significant Deficiency Repeat
  • 539439 2024-001
    Significant Deficiency Repeat
  • 539440 2024-001
    Significant Deficiency Repeat
  • 539441 2024-002
    Significant Deficiency Repeat
  • 539442 2024-002
    Significant Deficiency Repeat
  • 539443 2024-002
    Significant Deficiency Repeat
  • 539444 2024-002
    Significant Deficiency Repeat
  • 539445 2024-002
    Significant Deficiency Repeat
  • 539446 2024-002
    Significant Deficiency Repeat
  • 539447 2024-002
    Significant Deficiency Repeat
  • 539448 2024-002
    Significant Deficiency Repeat
  • 539449 2024-002
    Significant Deficiency Repeat
  • 539450 2024-002
    Significant Deficiency Repeat
  • 539451 2024-002
    Significant Deficiency Repeat
  • 539452 2024-002
    Significant Deficiency Repeat
  • 539453 2024-002
    Significant Deficiency Repeat
  • 539454 2024-002
    Significant Deficiency Repeat
  • 539455 2024-002
    Significant Deficiency Repeat
  • 539456 2024-002
    Significant Deficiency Repeat
  • 539457 2024-002
    Significant Deficiency Repeat
  • 539458 2024-002
    Significant Deficiency Repeat
  • 539459 2024-002
    Significant Deficiency Repeat
  • 539460 2024-002
    Significant Deficiency Repeat
  • 539461 2024-002
    Significant Deficiency Repeat
  • 539462 2024-002
    Significant Deficiency Repeat
  • 539463 2024-002
    Significant Deficiency Repeat
  • 1115876 2024-001
    Significant Deficiency Repeat
  • 1115877 2024-001
    Significant Deficiency Repeat
  • 1115878 2024-001
    Significant Deficiency Repeat
  • 1115879 2024-001
    Significant Deficiency Repeat
  • 1115880 2024-001
    Significant Deficiency Repeat
  • 1115881 2024-001
    Significant Deficiency Repeat
  • 1115882 2024-001
    Significant Deficiency Repeat
  • 1115883 2024-002
    Significant Deficiency Repeat
  • 1115884 2024-002
    Significant Deficiency Repeat
  • 1115885 2024-002
    Significant Deficiency Repeat
  • 1115886 2024-002
    Significant Deficiency Repeat
  • 1115887 2024-002
    Significant Deficiency Repeat
  • 1115888 2024-002
    Significant Deficiency Repeat
  • 1115889 2024-002
    Significant Deficiency Repeat
  • 1115890 2024-002
    Significant Deficiency Repeat
  • 1115891 2024-002
    Significant Deficiency Repeat
  • 1115892 2024-002
    Significant Deficiency Repeat
  • 1115893 2024-002
    Significant Deficiency Repeat
  • 1115894 2024-002
    Significant Deficiency Repeat
  • 1115895 2024-002
    Significant Deficiency Repeat
  • 1115896 2024-002
    Significant Deficiency Repeat
  • 1115897 2024-002
    Significant Deficiency Repeat
  • 1115898 2024-002
    Significant Deficiency Repeat
  • 1115899 2024-002
    Significant Deficiency Repeat
  • 1115900 2024-002
    Significant Deficiency Repeat
  • 1115901 2024-002
    Significant Deficiency Repeat
  • 1115902 2024-002
    Significant Deficiency Repeat
  • 1115903 2024-002
    Significant Deficiency Repeat
  • 1115904 2024-002
    Significant Deficiency Repeat
  • 1115905 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds - 9 - 11 Friendship Street $1.26M
14.267 Continuum of Care Program - Supportive Housing Case Management $233,065
64.024 Va Homeless Providers Grant and Per Diem Program - Supportive Housing $218,910
14.267 Continuum of Care Program - Rapid Rehousing $161,673
93.667 Social Services Block Grant - Independent Living $137,069
14.267 Continuum of Care Program - New Hub/diversion Core Funding $92,296
14.218 Community Development Block Grant - Small Cities $78,106
21.026 Homeowner Assistance Fund - Myhome Ct $70,845
21.027 Coronavirus State and Local Fiscal Recovery Funds - Intensive Health Care Support to Individuals Experiencing Homelessness $66,324
21.027 Coronavirus State and Local Fiscal Recovery Funds - Hub Expansion Funding $46,782
14.267 Continuum of Care Program - Domestic Violence and Human Trafficking Rapid Rehousing $39,592
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program ("snap") - Employment and Training $39,422
14.267 Continuum of Care Program - Housing for Health $38,358
21.023 Emergency Rental Assistance Program - Emergency Rental Payments - Unite Ct $37,192
21.027 Coronavirus State and Local Fiscal Recovery Funds - Arpa Eviction Prevention & Education $34,900
21.027 Coronavirus State and Local Fiscal Recovery Funds - Facility Improvements $23,983
97.024 Emergency Food and Shelter National Board Program (efsp Arpa R) $19,565
21.027 Coronavirus State and Local Fiscal Recovery Funds - Support to Renters and Homeowners in Preventing Homelessness $16,377
14.218 Community Development Block Grant - Rental Assistance - Cares Act $11,412
93.150 Projects for Assistance in Transition From Homelessness (path) Reliance House, Inc. $11,120
97.024 Emergency Food and Shelter National Board Program (efsp Phase 40) $11,000
21.027 Coronavirus State and Local Fiscal Recovery Funds - Arpa $7,276
14.218 Community Development Block Grant - Emergency Shelter Supplies $6,840