FAC Explorer

Finding 587849 (2022-006)

Significant Deficiency Repeat Finding
Requirement
H
Questioned Costs
$1
Year
2022
Accepted
2024-02-02
Audit: 15308
Organization: St. Vincent De Paul Village, Inc. (CA)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The Village charged costs incurred before the funding period for federal grants, violating grant requirements.
  • Impacted Requirements: Costs must be incurred during the funding period or authorized pre-award costs; failure to comply can lead to questioned costs.
  • Recommended Follow-Up: Implement policies to ensure only allowable costs are charged and establish a review process for compliance with funding periods.

Finding Text

Federal Agencies: Department of Housing and Urban Development Federal Assistance Listing Numbers: 14.218, 14.267 Program: CDBG-Entitlement Grants Cluster, Continuum of Care Program Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13 Criteria: Where a funding period is specified, a recipient may charge to the grant only allowable costs resulting from obligations incurred during the funding period and any pre-award costs authorized by the Federal awarding agency. Unless the Federal awarding agency authorizes an extension, a recipient shall liquidate all obligations incurred under the award no later than 90 calendar days after the funding period or the date of completion as specified in the terms and conditions of the award or in agency implementing instructions. Condition: The Village allocated expenditures that were incurred prior to the start of the funding period. During our testing of costs, we noted that 6 of the 60 samples selected for testing within the Continuum of Care Program, were incurred prior to the start of the applicable funding periods and were not approved in accordance with §200.308. We noted that 7 of the 127 samples selected for testing within the CDBG-Entitlement Grants Cluster, were incurred prior to the start of the applicable funding periods and were not approved in accordance with §200.308 Cause: The Village did not have policies and procedures in place to ensure that costs were only charged as incurred during the appropriate funding period. Effect or Potential Effect: Without adequate controls in place to ensure costs are allowable and reimbursable, including controls over review of the date of incurrence, the Village could incorrectly charge expenditures to the federal programs. Questioned Costs: Known Questioned Costs Continuum of Care: $5,666 Likely Questioned Costs Continuum of Care: $135,894 Known Questioned Costs CDBG-Entitlement Grants Cluster: $5,770 Likely Questioned Costs CDBG-Entitlement Grants Cluster: $33,675 Context: This is a condition identified per review of the Village’s compliance with specified requirements not using a statistically valid sample. Costs in the first and last months of the grant period for the Continuum of Care Program in 2022 were $847,523. Costs in the first month of the grant period for the CDBG-Entitlement Grants Cluster in 2022 were $59,606. Identification as a Repeat Finding: This is a repeat of prior year finding 2021-009. Recommendation: We recommend that only costs incurred during the appropriate funding period be charged, and that this be appropriately documented and reviewed. Views of Responsible Officials: Management agrees with this finding. Management is updating written procedures regarding period of performance to ensure requests of expenditures are within the proper period.

Categories

Questioned Costs Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles

Other Findings in this Audit

  • 11385 2022-004
    Material Weakness Repeat
  • 11386 2022-004
    Material Weakness Repeat
  • 11387 2022-004
    Material Weakness Repeat
  • 11388 2022-004
    Material Weakness Repeat
  • 11389 2022-004
    Material Weakness Repeat
  • 11390 2022-004
    Material Weakness Repeat
  • 11391 2022-004
    Material Weakness Repeat
  • 11392 2022-004
    Material Weakness Repeat
  • 11393 2022-004
    Material Weakness Repeat
  • 11394 2022-004
    Material Weakness Repeat
  • 11395 2022-005
    Material Weakness Repeat
  • 11396 2022-005
    Material Weakness Repeat
  • 11397 2022-006
    Significant Deficiency Repeat
  • 11398 2022-006
    Significant Deficiency Repeat
  • 11399 2022-006
    Significant Deficiency Repeat
  • 11400 2022-006
    Significant Deficiency Repeat
  • 11401 2022-006
    Significant Deficiency Repeat
  • 11402 2022-006
    Significant Deficiency Repeat
  • 11403 2022-006
    Significant Deficiency Repeat
  • 11404 2022-006
    Significant Deficiency Repeat
  • 11405 2022-006
    Significant Deficiency Repeat
  • 11406 2022-006
    Significant Deficiency Repeat
  • 11407 2022-006
    Significant Deficiency Repeat
  • 11408 2022-006
    Significant Deficiency Repeat
  • 11409 2022-006
    Significant Deficiency Repeat
  • 11410 2022-006
    Significant Deficiency Repeat
  • 11411 2022-006
    Significant Deficiency Repeat
  • 11412 2022-007
    Material Weakness Repeat
  • 11413 2022-007
    Material Weakness Repeat
  • 11414 2022-007
    Material Weakness Repeat
  • 11415 2022-007
    Material Weakness Repeat
  • 11416 2022-007
    Material Weakness Repeat
  • 11417 2022-007
    Material Weakness Repeat
  • 11418 2022-007
    Material Weakness Repeat
  • 11419 2022-008
    Material Weakness Repeat
  • 11420 2022-008
    Material Weakness Repeat
  • 11421 2022-008
    Material Weakness Repeat
  • 11422 2022-008
    Material Weakness Repeat
  • 11423 2022-008
    Material Weakness Repeat
  • 11424 2022-008
    Material Weakness Repeat
  • 11425 2022-008
    Material Weakness Repeat
  • 11426 2022-008
    Material Weakness Repeat
  • 11427 2022-008
    Material Weakness Repeat
  • 11428 2022-008
    Material Weakness Repeat
  • 11429 2022-008
    Material Weakness Repeat
  • 11430 2022-008
    Material Weakness Repeat
  • 11431 2022-009
    Significant Deficiency Repeat
  • 11432 2022-009
    Significant Deficiency Repeat
  • 11433 2022-009
    Significant Deficiency Repeat
  • 11434 2022-009
    Significant Deficiency Repeat
  • 11435 2022-009
    Significant Deficiency Repeat
  • 11436 2022-009
    Significant Deficiency Repeat
  • 11437 2022-010
    Material Weakness
  • 11438 2022-010
    Material Weakness
  • 11439 2022-010
    Material Weakness
  • 11440 2022-010
    Material Weakness
  • 11441 2022-010
    Material Weakness
  • 11442 2022-010
    Material Weakness
  • 11443 2022-010
    Material Weakness
  • 11444 2022-010
    Material Weakness
  • 11445 2022-010
    Material Weakness
  • 11446 2022-010
    Material Weakness
  • 11447 2022-011
    Significant Deficiency
  • 11448 2022-011
    Significant Deficiency
  • 11449 2022-011
    Significant Deficiency
  • 11450 2022-011
    Significant Deficiency
  • 11451 2022-011
    Significant Deficiency
  • 11452 2022-011
    Significant Deficiency
  • 11453 2022-011
    Significant Deficiency
  • 11454 2022-011
    Significant Deficiency
  • 11455 2022-011
    Significant Deficiency
  • 11456 2022-011
    Significant Deficiency
  • 11457 2022-011
    Significant Deficiency
  • 11458 2022-011
    Significant Deficiency
  • 11459 2022-011
    Significant Deficiency
  • 11460 2022-011
    Significant Deficiency
  • 11461 2022-011
    Significant Deficiency
  • 11462 2022-011
    Significant Deficiency
  • 11463 2022-011
    Significant Deficiency
  • 11464 2022-011
    Significant Deficiency
  • 11465 2022-011
    Significant Deficiency
  • 11466 2022-011
    Significant Deficiency
  • 11467 2022-011
    Significant Deficiency
  • 11468 2022-011
    Significant Deficiency
  • 11469 2022-011
    Significant Deficiency
  • 11470 2022-011
    Significant Deficiency
  • 11471 2022-012
    Material Weakness
  • 11472 2022-012
    Material Weakness
  • 11473 2022-012
    Material Weakness
  • 11474 2022-013
    Significant Deficiency
  • 11475 2022-013
    Significant Deficiency
  • 11476 2022-014
    Material Weakness
  • 11477 2022-014
    Material Weakness
  • 11478 2022-014
    Material Weakness
  • 11479 2022-014
    Material Weakness
  • 11480 2022-014
    Material Weakness
  • 11481 2022-014
    Material Weakness
  • 11482 2022-014
    Material Weakness
  • 11483 2022-014
    Material Weakness
  • 11484 2022-014
    Material Weakness
  • 11485 2022-014
    Material Weakness
  • 11486 2022-014
    Material Weakness
  • 11487 2022-014
    Material Weakness
  • 11488 2022-016
    Significant Deficiency Repeat
  • 11489 2022-016
    Significant Deficiency Repeat
  • 11490 2022-016
    Significant Deficiency Repeat
  • 11491 2022-016
    Significant Deficiency Repeat
  • 11492 2022-016
    Significant Deficiency Repeat
  • 11493 2022-016
    Significant Deficiency Repeat
  • 11494 2022-016
    Significant Deficiency Repeat
  • 11495 2022-017
    Significant Deficiency
  • 11496 2022-017
    Significant Deficiency
  • 587827 2022-004
    Material Weakness Repeat
  • 587828 2022-004
    Material Weakness Repeat
  • 587829 2022-004
    Material Weakness Repeat
  • 587830 2022-004
    Material Weakness Repeat
  • 587831 2022-004
    Material Weakness Repeat
  • 587832 2022-004
    Material Weakness Repeat
  • 587833 2022-004
    Material Weakness Repeat
  • 587834 2022-004
    Material Weakness Repeat
  • 587835 2022-004
    Material Weakness Repeat
  • 587836 2022-004
    Material Weakness Repeat
  • 587837 2022-005
    Material Weakness Repeat
  • 587838 2022-005
    Material Weakness Repeat
  • 587839 2022-006
    Significant Deficiency Repeat
  • 587840 2022-006
    Significant Deficiency Repeat
  • 587841 2022-006
    Significant Deficiency Repeat
  • 587842 2022-006
    Significant Deficiency Repeat
  • 587843 2022-006
    Significant Deficiency Repeat
  • 587844 2022-006
    Significant Deficiency Repeat
  • 587845 2022-006
    Significant Deficiency Repeat
  • 587846 2022-006
    Significant Deficiency Repeat
  • 587847 2022-006
    Significant Deficiency Repeat
  • 587848 2022-006
    Significant Deficiency Repeat
  • 587850 2022-006
    Significant Deficiency Repeat
  • 587851 2022-006
    Significant Deficiency Repeat
  • 587852 2022-006
    Significant Deficiency Repeat
  • 587853 2022-006
    Significant Deficiency Repeat
  • 587854 2022-007
    Material Weakness Repeat
  • 587855 2022-007
    Material Weakness Repeat
  • 587856 2022-007
    Material Weakness Repeat
  • 587857 2022-007
    Material Weakness Repeat
  • 587858 2022-007
    Material Weakness Repeat
  • 587859 2022-007
    Material Weakness Repeat
  • 587860 2022-007
    Material Weakness Repeat
  • 587861 2022-008
    Material Weakness Repeat
  • 587862 2022-008
    Material Weakness Repeat
  • 587863 2022-008
    Material Weakness Repeat
  • 587864 2022-008
    Material Weakness Repeat
  • 587865 2022-008
    Material Weakness Repeat
  • 587866 2022-008
    Material Weakness Repeat
  • 587867 2022-008
    Material Weakness Repeat
  • 587868 2022-008
    Material Weakness Repeat
  • 587869 2022-008
    Material Weakness Repeat
  • 587870 2022-008
    Material Weakness Repeat
  • 587871 2022-008
    Material Weakness Repeat
  • 587872 2022-008
    Material Weakness Repeat
  • 587873 2022-009
    Significant Deficiency Repeat
  • 587874 2022-009
    Significant Deficiency Repeat
  • 587875 2022-009
    Significant Deficiency Repeat
  • 587876 2022-009
    Significant Deficiency Repeat
  • 587877 2022-009
    Significant Deficiency Repeat
  • 587878 2022-009
    Significant Deficiency Repeat
  • 587879 2022-010
    Material Weakness
  • 587880 2022-010
    Material Weakness
  • 587881 2022-010
    Material Weakness
  • 587882 2022-010
    Material Weakness
  • 587883 2022-010
    Material Weakness
  • 587884 2022-010
    Material Weakness
  • 587885 2022-010
    Material Weakness
  • 587886 2022-010
    Material Weakness
  • 587887 2022-010
    Material Weakness
  • 587888 2022-010
    Material Weakness
  • 587889 2022-011
    Significant Deficiency
  • 587890 2022-011
    Significant Deficiency
  • 587891 2022-011
    Significant Deficiency
  • 587892 2022-011
    Significant Deficiency
  • 587893 2022-011
    Significant Deficiency
  • 587894 2022-011
    Significant Deficiency
  • 587895 2022-011
    Significant Deficiency
  • 587896 2022-011
    Significant Deficiency
  • 587897 2022-011
    Significant Deficiency
  • 587898 2022-011
    Significant Deficiency
  • 587899 2022-011
    Significant Deficiency
  • 587900 2022-011
    Significant Deficiency
  • 587901 2022-011
    Significant Deficiency
  • 587902 2022-011
    Significant Deficiency
  • 587903 2022-011
    Significant Deficiency
  • 587904 2022-011
    Significant Deficiency
  • 587905 2022-011
    Significant Deficiency
  • 587906 2022-011
    Significant Deficiency
  • 587907 2022-011
    Significant Deficiency
  • 587908 2022-011
    Significant Deficiency
  • 587909 2022-011
    Significant Deficiency
  • 587910 2022-011
    Significant Deficiency
  • 587911 2022-011
    Significant Deficiency
  • 587912 2022-011
    Significant Deficiency
  • 587913 2022-012
    Material Weakness
  • 587914 2022-012
    Material Weakness
  • 587915 2022-012
    Material Weakness
  • 587916 2022-013
    Significant Deficiency
  • 587917 2022-013
    Significant Deficiency
  • 587918 2022-014
    Material Weakness
  • 587919 2022-014
    Material Weakness
  • 587920 2022-014
    Material Weakness
  • 587921 2022-014
    Material Weakness
  • 587922 2022-014
    Material Weakness
  • 587923 2022-014
    Material Weakness
  • 587924 2022-014
    Material Weakness
  • 587925 2022-014
    Material Weakness
  • 587926 2022-014
    Material Weakness
  • 587927 2022-014
    Material Weakness
  • 587928 2022-014
    Material Weakness
  • 587929 2022-014
    Material Weakness
  • 587930 2022-016
    Significant Deficiency Repeat
  • 587931 2022-016
    Significant Deficiency Repeat
  • 587932 2022-016
    Significant Deficiency Repeat
  • 587933 2022-016
    Significant Deficiency Repeat
  • 587934 2022-016
    Significant Deficiency Repeat
  • 587935 2022-016
    Significant Deficiency Repeat
  • 587936 2022-016
    Significant Deficiency Repeat
  • 587937 2022-017
    Significant Deficiency
  • 587938 2022-017
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.527 Grants for New and Expanded Services Under the Health Center Program $1.03M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $707,271
97.024 Emergency Food and Shelter National Board Program $668,194
97.027 Emergency Management Institute (emi) Independent Study Program $600,308
32.006 Covid-19 Telehealth Program $246,146
14.218 Community Development Block Grants/entitlement Grants $225,136
14.231 Emergency Solutions Grant Program $215,779
14.267 Continuum of Care Program $126,277
10.558 Child and Adult Care Food Program $96,662
97.008 Non-Profit Security Program $80,000
14.241 Housing Opportunities for Persons with Aids $13,624
64.033 Va Supportive Services for Veteran Families Program $9,890