FAC Explorer

Finding 605792 (2022-001)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-19
Audit: 29153
Organization: Oasis Center, Inc. (TN)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding eligibility verification for the Youth Homelessness Grant.
  • Impacted Requirements: Required eligibility verification forms were missing for 3 out of 40 participants, raising concerns about potential ineligible participants.
  • Recommended Follow-Up: Implement stronger oversight controls to ensure all eligibility procedures are properly followed.

Finding Text

Finding 2022-001 ? Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homelessness Demonstration Program Grant CFDA #14.276 Criteria: Internal controls should be in place which provide reasonable assurance that required eligibility was verified. Condition: Files for 3 out of 40 participants selected for testing did not have an executed homeless verification form. Cause: There are limited oversight controls over the eligibility procedures. Effect: Participants could be participating in the program that could be ineligible. Recommendation: The Center should put in controls to include oversight of eligibility procedures. Management?s Response: We agree with the finding.

Categories

Eligibility Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 29349 2022-001
    Significant Deficiency
  • 29350 2022-001
    Significant Deficiency
  • 605791 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.276 Youth Homelessness Demonstration Program $634,183
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $489,347
93.959 Block Grants for Prevention and Treatment of Substance Abuse $457,301
93.623 Basic Center Grant $202,458
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $153,538
14.231 Emergency Solutions Grant Program $108,694
17.270 Reintegration of Ex-Offenders $107,319
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $53,605
14.218 Community Development Block Grants/entitlement Grants $40,334
16.575 Crime Victim Assistance $32,676
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $18,516
84.010 Title I Grants to Local Educational Agencies $15,006
97.024 Emergency Food and Shelter National Board Program $12,784
94.003 State Commissions $7,516