Finding Text
Finding Number: 2021-SA6 Material Weakness – Special Tests – Compliance and Control Finding
Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program
Federal Agency: U.S. Veterans Administration
Pass-Through Entity: Not applicable
Criteria or Specific Requirement: 38 CFR Part 61 section 61.80(c) states recipients must include a summary of quarterly assessments in their administrative files.
Condition: It is unknown if such records were appropriately maintained.
Cause: Factors beyond the control of current management, including poorly designed policies and procedures, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards.
Effect or Potential Effect: Potential for noncompliance related to Federal awards.
Questioned Costs: Related questioned costs are unknown.
Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management.
Recommendation: Policies and procedures should be designed and implemented to ensure compliance requirements of Federal awards are followed.
View of Responsible Officials: In response to finding number 2021-SA6, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure compliance with Federal awards.