Finding 605538 (2022-002)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2022
Accepted
2023-06-29
Audit: 28963
Organization: The Housing Fund, Inc. (TN)
Auditor: Kraftcpas PLLC

AI Summary

  • Core Issue: The Agency did not meet the requirement to expend 90% of CDFI RRP funds by September 30, 2022, achieving only 50%, with just 36% in closed financial products.
  • Impacted Requirements: Failure to comply with the grant agreement's performance goals and lack of a required narrative explanation for this shortfall.
  • Recommended Follow-Up: The Agency should submit a narrative explanation to the grantor and ensure proper use of remaining funds in the second year, focusing on closing financial products.

Finding Text

U.S. Department of Treasury: ALN # 24.024 Community Development Financial Institution: Rapid Response Program (CDFI RRP) Federal Award Identification 21RRP057411 Year 2022 Criteria: In accordance with the grant agreement, at the end of the first year of the Period of Performance (September 30, 2022), the Agency must expend 90% of the CDFI RRP assistance of which 50% much be in closed financial products. If the Agency fails to achieve any performance goal, they must provide a narrative explanation for the failure. Condition: The period of performance compliance requirement related to total expenditures and close of financial products was not met. As of September 30, 2022, the Agency expended approximately 50% of the CDFI RRP Assistance of which approximately 36% was in closed financial products. Additionally, the Agency did not provide a narrative explanation of the failure. Cause: Since the federal award was over a two-year period, management believed that only 50% needed to be expended by the end of year one. Effect or potential effect: Noncompliance with the Period of Performance and Reporting requirements stated in the grant agreement is the result of finding 2022-002. Recommendation: We recommend that the Agency provide a narrative explanation of the failure to the grantor and utilize the remaining funds during the second year of the Period of Performance with the appropriate amount used towards the close of financial products. Views of responsible officials: Management acknowledges this finding and will address remediation in the accompanying corrective action plan in Appendix A.

Categories

Period of Performance Reporting

Other Findings in this Audit

  • 29096 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.024 Community Development Financial Institutions Rapid Response Program (cdfi Rrp) $913,920
14.218 Community Development Block Grants/entitlement Grants $875,029
14.256 Neighborhood Stabilization Program $68,136
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,221