FAC Explorer

Finding 587936 (2022-016)

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: The Village lacks adequate documentation for cost allocations in federal programs, violating Uniform Guidance requirements.
  • Impacted Requirements: Costs must be necessary, reasonable, and well-documented to be allowable under federal awards.
  • Recommended Follow-Up: The Village should implement a cost allocation worksheet to ensure proper documentation and justification for all cost allocations.

Finding Text

Federal Agencies: Department of Housing and Urban Development Federal Assistance Listing Numbers: 14.218, 14.231 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-35, HHI-20-21, 563770 Criteria: The Uniform Guidance in 2 CFR §200.403 states that for costs to be allowable under Federal awards, they must be adequately documented and there must be sufficient documentation. “Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. (c) Be consistent with policies and procedures that apply uniformly to both federally financed and other activities of the non-Federal entity. (d) Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. (e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part. (f) Not be included as a cost or used to meet cost sharing or matching requirements of any other federally financed program in either the current or a prior period. See also §200.306(b). (g) Be adequately documented. See also §200.300 through §200.309. (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to §200.308(e)(3).” Condition: During our testing of costs (excluding payroll and fringe benefits, see finding 2022-004), we noted in accordance with §200.403(g) that 10 of the 60 samples selected for testing within CDBG- Entitlement Grants Cluster, did not have sufficient support for their rationale regarding the allocation of the costs. For the Emergency Solutions Grants Program, 29 of the 60 samples selected for testing did not have sufficient support for their rationale regarding the allocation of the costs. Cause: The Village allocates many costs between individual grants and grant programs, without maintaining adequate support for the rationale behind the allocation of costs. Effect or Potential Effect: Without adequate support for the rationale behind cost allocations, the Village cannot adequately document that costs are fairly charged between individual grants and grant programs. The Village could charge expenses to federal programs that are not based on the programs usage. Questioned Costs: Known Questioned Costs CDBG-Entitlement Grants Cluster: None above the $25,000 reporting threshold. Likely Questioned Costs CDBG-Entitlement Grants Cluster: None above the $25,000 reporting threshold. Known Questioned Costs Emergency Solutions Grants Program: $6,232 Likely Questioned Costs Emergency Solutions Grants Program: $38,701 Context: This is a condition identified per review of the Village’s compliance with specified requirements not using a statistically valid sample. Nonpayroll costs for the CDBG-Entitlement Grants Cluster in 2022 were $444,085 with known questioned costs of $7,732 and likely questioned costs of $20,400. Nonpayroll costs for the Emergency Solutions Grants Program in 2022 were $1,854,771. Questioned costs consist of amounts lacking underlying support or amounts in excess of supported allocations. Identification as a Repeat Finding: This is a repeat of prior year finding 2021-008. Recommendation: We recommend that the Village carefully document the rationale or justification for cost allocations. Views of Responsible Officials: Management agrees with this finding. Management is developing a cost allocation worksheet, which will include documentation for the rationale or justification for cost allocations.

Categories

Matching / Level of Effort / Earmarking 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
  • 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
  • 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
  • 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