FAC Explorer

Finding 579047 (2022-005)

Significant Deficiency
Requirement
H
Questioned Costs
$1
Year
2022
Accepted
2023-11-28
Audit: 4368
Organization: The Salvation Army Golden State Division (CA)
Auditor: Deloitte & Touche LLP

AI Summary

  • Core Issue: The Division recorded expenses before the contract's start date, violating the approved budget period for federal funds.
  • Impacted Requirements: Non-compliance with the federal requirement to charge only allowable costs during the specified period of performance.
  • Recommended Follow-up: Ensure all costs charged align with the approved budget period and are authorized by the pass-through entity.

Finding Text

Reference Number: 2022-005 Prior Year Finding: No Federal Agency: U.S. Department of Homeland Security/FEMA Pass-through Agency: Various Federal Program: Emergency Food and Shelter National Board Program ALN Number: 97.024 Compliance Requirement: Period of Performance Type of Finding: Significant Deficiency, Non-compliance Criteria or specific requirement: Compliance Supplement Requirement: A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods. Condition: Division receive Emergency Food and Shelter National Board Program funds from the U.S. Department Homeland security/FEMA and various pass-through entities. The Division’s pass-through Contract requires period of performance and also requires funds must be expended by certain date. Of the Sixty (60) files selected for testing We noted that the Division: • For 4 samples, we noted that Division program expenses were recorded prior to Contract starting date. Cause: Division did not ensure that Division may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. Effect: Division’s will be in noncompliance with its Period of Performance compliance. Questioned costs: Cannot be determined. Recommendation: We recommend Division charge only allowable costs incurred during the approved budget period of a pass-through award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. Views of responsible officials: The Division will charge only allowable costs incurred during the approved budget period of a pass-through award’s period of performance and any costs incurred before the pass-through entity made the federal award that were authorized by the pass-through entity. See corrective action plan.

Categories

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 2562 2022-001
    Material Weakness Repeat
  • 2563 2022-002
    Significant Deficiency
  • 2564 2022-001
    Material Weakness Repeat
  • 2565 2022-002
    Significant Deficiency
  • 2566 2022-001
    Material Weakness Repeat
  • 2567 2022-002
    Significant Deficiency
  • 2568 2022-001
    Material Weakness Repeat
  • 2569 2022-002
    Significant Deficiency
  • 2570 2022-001
    Material Weakness Repeat
  • 2571 2022-002
    Significant Deficiency
  • 2572 2022-001
    Material Weakness Repeat
  • 2573 2022-002
    Significant Deficiency
  • 2574 2022-001
    Material Weakness Repeat
  • 2575 2022-002
    Significant Deficiency
  • 2576 2022-003
    Significant Deficiency
  • 2577 2022-004
    Material Weakness
  • 2578 2022-005
    Significant Deficiency
  • 2579 2022-003
    Significant Deficiency
  • 2580 2022-004
    Material Weakness
  • 2581 2022-005
    Significant Deficiency
  • 2582 2022-003
    Significant Deficiency
  • 2583 2022-004
    Material Weakness
  • 2584 2022-005
    Significant Deficiency
  • 2585 2022-003
    Significant Deficiency
  • 2586 2022-004
    Material Weakness
  • 2587 2022-005
    Significant Deficiency
  • 2588 2022-003
    Significant Deficiency
  • 2589 2022-004
    Material Weakness
  • 2590 2022-005
    Significant Deficiency
  • 2591 2022-003
    Significant Deficiency
  • 2592 2022-004
    Material Weakness
  • 2593 2022-005
    Significant Deficiency
  • 2594 2022-003
    Significant Deficiency
  • 2595 2022-004
    Material Weakness
  • 2596 2022-005
    Significant Deficiency
  • 2597 2022-003
    Significant Deficiency
  • 2598 2022-004
    Material Weakness
  • 2599 2022-005
    Significant Deficiency
  • 2600 2022-003
    Significant Deficiency
  • 2601 2022-004
    Material Weakness
  • 2602 2022-005
    Significant Deficiency
  • 2603 2022-003
    Significant Deficiency
  • 2604 2022-004
    Material Weakness
  • 2605 2022-005
    Significant Deficiency
  • 2606 2022-003
    Significant Deficiency
  • 2607 2022-004
    Material Weakness
  • 2608 2022-005
    Significant Deficiency
  • 579004 2022-001
    Material Weakness Repeat
  • 579005 2022-002
    Significant Deficiency
  • 579006 2022-001
    Material Weakness Repeat
  • 579007 2022-002
    Significant Deficiency
  • 579008 2022-001
    Material Weakness Repeat
  • 579009 2022-002
    Significant Deficiency
  • 579010 2022-001
    Material Weakness Repeat
  • 579011 2022-002
    Significant Deficiency
  • 579012 2022-001
    Material Weakness Repeat
  • 579013 2022-002
    Significant Deficiency
  • 579014 2022-001
    Material Weakness Repeat
  • 579015 2022-002
    Significant Deficiency
  • 579016 2022-001
    Material Weakness Repeat
  • 579017 2022-002
    Significant Deficiency
  • 579018 2022-003
    Significant Deficiency
  • 579019 2022-004
    Material Weakness
  • 579020 2022-005
    Significant Deficiency
  • 579021 2022-003
    Significant Deficiency
  • 579022 2022-004
    Material Weakness
  • 579023 2022-005
    Significant Deficiency
  • 579024 2022-003
    Significant Deficiency
  • 579025 2022-004
    Material Weakness
  • 579026 2022-005
    Significant Deficiency
  • 579027 2022-003
    Significant Deficiency
  • 579028 2022-004
    Material Weakness
  • 579029 2022-005
    Significant Deficiency
  • 579030 2022-003
    Significant Deficiency
  • 579031 2022-004
    Material Weakness
  • 579032 2022-005
    Significant Deficiency
  • 579033 2022-003
    Significant Deficiency
  • 579034 2022-004
    Material Weakness
  • 579035 2022-005
    Significant Deficiency
  • 579036 2022-003
    Significant Deficiency
  • 579037 2022-004
    Material Weakness
  • 579038 2022-005
    Significant Deficiency
  • 579039 2022-003
    Significant Deficiency
  • 579040 2022-004
    Material Weakness
  • 579041 2022-005
    Significant Deficiency
  • 579042 2022-003
    Significant Deficiency
  • 579043 2022-004
    Material Weakness
  • 579044 2022-005
    Significant Deficiency
  • 579045 2022-003
    Significant Deficiency
  • 579046 2022-004
    Material Weakness
  • 579048 2022-003
    Significant Deficiency
  • 579049 2022-004
    Material Weakness
  • 579050 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.231 Covid-19-Emergency Solutions Grant Program $2.86M
64.024 Va Homeless Providers Grant and Per Diem Program $323,286
10.568 Emergency Food Assistance Program (administrative Costs) $242,039
14.231 Emergency Solutions Grant Program $145,940
14.218 Covid-19- Community Development Block Grants/entitlement Grants $86,483
14.231 Covid-19- Emergency Solutions Grant Program $44,947
97.024 Covid-19-Emergency Food and Shelter National Board Program $37,000
97.024 Emergency Food and Shelter National Board Program $30,982
10.558 Child and Adult Care Food Program $15,131
97.024 Covid-19- Emergency Food and Shelter National Board Program $10,000