Finding Text
Federal Agency: Department of Veterans Affairs Federal Program Name: VA Homeless Providers Grant and Per Diem Program Assistance Listing Number: 64.024 Federal Award Identification Number and Year: INNV143-1419-537-PD-21; INNV143-1620-537-TP-21; INNV143-1075-537-CM20; INNV143-2290-537-CM-22 Award Period: 10/1/20-9/30/21; 10/1/21-9/30/22; 10/1/20-9/30/23 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Costs incurred federal award programs are to be recorded in the correct award period. Condition: A cost recorded and charged to the grant period was performed after the grant period. Questioned costs: There are no questioned costs. Context: For one of 18 disbursements selected for testing, the disbursement was incurred after the grant period for which the cost was applied. Cause: The Inner Voice was not aware of the need for authorization of the federal awarding agency in these instances. Effect: General disbursements that are not monitored for cut off at the end of an award period will result in the expense recorded in the incorrect award period. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Inner Voice review its policies and procedures at the conclusion of an award period and obtain authorization from the federal awarding agency for costs incurred after the award period. Views of responsible officials: Inner voice has approached VA Authority on this issue and they have no issue as this cost is immaterial. However, moving forward Inner voice will not allocate cost to the program and grant unless work is completed or approved by the funder in instances where the work cannot be completed during the program year.