FAC Explorer

Finding 540723 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-30
Audit: 350424
Organization: Covenant House Georgia, Inc. (GA)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The Federal Financial Report was submitted late, violating contract terms.
  • Impacted Requirements: Reports must be filed within 30 days for semi-annual and 120 days for annual periods.
  • Recommended Follow-up: Review due dates and strengthen controls to ensure timely filing of all financial reports.

Finding Text

Section III- Federal Award Findings and Questioned Costs Findings: 2024-001 – Financial reporting Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.550 Name of Federal Program: Transitional Living Program for Homeless Youth Condition: The Federal Financial Report was filed after the date it was due. Criteria: Per the federal award contract, the Organization shall file the appropriate Federal Financial Report within 30 days of the end of the semi-annual period, and within 120 days of the end of the annual period. Questioned costs: None noted Cause: The Organization had limited staffing due to turnover in the accounting department. Context: The reports were submitted after the due dates noted in the contract. Effect: The Organization did not comply with the reporting compliance requirements for the Transitional Living Program for Homeless Youth program. Recommendation: We recommend that the Organization review the applicable due dates for all relevant financial reporting for the program and implement controls to assure that all reports are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Appendix A attached

Corrective Action Plan

Condition: The Federal Financial Report was filed after the date it was due. Criteria: Per the federal award contract, the Organization shall file the appropriate Federal Financial Report within 30 days of the end of the semi-annual period, and within 120 days of the end of the annual period. Questioned costs: None noted Cause: The Organization had limited staffing due to turnover in the accounting department. Context: The reports were submitted after the due dates noted in the contract. Effect: The Organization did not comply with the reporting compliance requirements for the Transitional Living Program for Homeless Youth program. Recommendation: We recommend that the Organization review the applicable due dates for all relevant financial reporting for the program and implement controls to assure that all reports are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Appendix A attached

Categories

Reporting

Other Findings in this Audit

  • 1117165 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.550 Transitional Living for Homeless Youth $398,481
14.881 Moving to Work Demonstration Program $157,998
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $130,309
14.267 Continuum of Care Program $71,207
93.493 Congressional Directives $54,426
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,853
14.231 Emergency Solutions Grant Program $23,581
97.024 Emergency Food and Shelter National Board Program $5,000