Finding 588862 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-06-11
Audit: 16798
Organization: Austin Street Center (TX)
Auditor: Armanino

AI Summary

  • Core Issue: One rental contract was not reviewed for compliance with the grant requirements.
  • Impacted Requirements: All rental contracts must be checked against the grant criteria using the Rent Reasonableness Form.
  • Recommended Follow-Up: Management should ensure all Rent Reasonableness Forms are reviewed before finalizing any rental contracts.

Finding Text

Assistance Listing number: 14.267 Assistance Listing title: Continuum of Care Federal award identification number and year: TX0545L6T002001; 11/1/2021 - 10/31/2022 Name of federal agency: U.S. Department of Housing and Urban Development Name of pass-through entity: N/A Repeat finding: No Criteria: All rental contracts entered into should be reviewed for compliance with the grant. Condition: The Organization utilizes a Rent Reasonableness Form to determine if proposed rental contracts are compliant with the grant. Forms are reviewed by supervisors with direct knowledge of the grant. Cause: During our audit, we discovered one rental contract for which the Rent Reasonableness Form was not reviewed for compliance with the grant. Effect: The Organization could have entered into a rental contract that was not in compliance with the grant. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management review all Rent Reasonableness Forms before entering into a rental contract. Views of responsible officials: Management agrees with the above finding.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 12420 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $807,673
97.024 Emergency Food and Shelter National Board Program $390,000
14.231 Emergency Solutions Grant Program $234,852
21.027 Coronavirus State and Local Fiscal Recovery Funds $35,376