FAC Explorer

Finding 587874 (2022-009)

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

AI Summary

  • Core Issue: Calculation errors were found in reimbursement requests for federal programs, indicating inadequate internal controls.
  • Impacted Requirements: Compliance with 2 CFR §200.303 and §200.430 regarding accurate documentation and internal controls for federal awards.
  • Recommended Follow-Up: Improve systems to minimize manual entry and establish a review process for reimbursement calculations before submission.

Finding Text

Federal Agencies: Department of Housing and Urban Development Federal Assistance Listing Numbers: 14.231, 14.241 Program: Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951 Criteria: The Uniform Guidance in 2 CFR §200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statues, regulations, and the terms and conditions of the Federal award. Per 2 CFR §200.430 Compensation – Personal Services: “Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated…” Condition: For the Housing Opportunities for Persons with AIDS, for 12 out of 60 sample selections, calculation errors were found in the request for reimbursement resulting in small differences between actual payroll costs and the amounts charged to the program. We also noted that in 14 of the 60 samples selections for the Emergency Solution Grant Program, had similar calculation errors. This is an indication that controls are not functioning at a level to detect and correct all errors. Cause: The Village relied heavily on manual processes which are more prone to errors, and did not have an adequate review process to identify and correct calculation errors within the request for reimbursement. Effect or Potential Effect: Calculation errors may go undetected without adequate controls in place. The Village could incorrectly charge expenditures to the federal program, or not request appropriate reimbursement the Village is entitled to under the terms of the grant. Questioned Costs: Known Questioned Costs Emergency Solutions Grants Program: $277 Likely Questioned Costs Emergency Solutions Grants Program: $44,276 Known Questioned Costs Housing Opportunities for Persons with AIDS: None above the $25,000 reporting threshold. Likely Questioned Costs Housing Opportunities for Persons with AIDS: None above the $25,000 reporting threshold. Context: This is a condition identified per review of the Village’s compliance with specified requirements not using a statistically valid sample. Payroll costs including fringe benefits for the Emergency Solutions Grants Program in 2022 were $1,529,275. Payroll costs including fringe benefits for the Housing Opportunities for Persons with AIDS in 2022 were $708,148 with known questioned costs of $427 and likely questioned costs of $18,245. Identification as a Repeat Finding: 2021-012. Recommendation: We recommend system improvements that require less manual entry and implement policies and procedures to review calculations within the requests for reimbursement prior to submission. Views of Responsible Officials: Management agrees with the finding. Management is in the process of upgrading the system utilized for time and entry allocations to grants to reduce manual errors.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

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
  • 587849 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
  • 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