Finding Text
2022-4 Emergency Solutions Grant Program ? Assistance Listing No. 14.231, Grant No. APZ11, Grant Period ? Year Ended June 30, 2022, Covid Grants Material Weakness - Condition: As discussed in Finding Nos. 2022-1 and 2022-2, supporting documentation for grant expenditures was not located for these grants. Criteria: To be eligible for consideration as an allowable activity and be classified as an allowable cost, the cost must be adequately documented. Documentation should include contracts, invoices or receipts, timesheets supporting personnel charges, and a Purchase Request Form (PRF). Cause: Procedures are in place for supervisory approval of expenses and supporting documentation before assistance is authorized but documentation was apparently not filed correctly and may not have been retained. Effect: The cost of assistance may be disallowed. Context: Our review disclosed the following: ? For 5 of the 30 transactions tested, the expenses were adequately documented to support the fact that the activities were allowable. Although requested, documentation was not available for the other 25 test items totaling $985,309.26. ? Expenses totaling $1,143,058.77 were not adequately documented. For the 5 transactions for which documentation was not available, totaling $157,749.51, our review disclosed that there were no invoices or receipts from subrecipients who provided services to clients or PRF required by HHA procedures. Although requested, documentation was not available for 25 transactions totaling $985,308.26. Recommendation: The Alliance should consider options for obtaining documentation for the expenses for which supporting documentation could not be located. TOTAL QUESTIONED COSTS FOR EMERGENCY SOLUTIONS GRANT PROGRAM ? Assistance Listing No. 14.231, Grant No. APZ11 - $1,143,058.77 (included in Questioned cost of 2022-6 below)