Finding Text
Finding No. 2024-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: Continuum of Care Program 14.267, Social Services Block Grant 93.667
Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services
Criteria
The Organization is required to submit periodic financial reports under the terms and conditions of its federal award contracts.
Condition
The Organization submitted certain periodic financial reports that were not filed on time or were not reconciled to the accounting records.
Cause
The Organization did not have sufficient policies and procedures in place to maintain a system of internal controls over compliance with reporting requirements.
Effect
Certain periodic financial reports were not filed on time or did not reconcile to the accounting records.
Questioned Costs
Unknown
Context
For one program under the Social Services Block Grant, the final reports were submitted after the deadline. For one program under the Continuum of Care grant, the final report submitted did not reconcile to the accounting records.
Repeat Finding
Yes
Recommendation
We recommend that a system of internal controls be implemented to ensure that reports are filed timely and reconciled to the accounting records. We recommend that reports be reviewed and approved by a responsible official of the Organization prior to submission, and that the review and approval is documented.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.