Finding 607323 (2022-009)

-
Requirement
G
Questioned Costs
$1
Year
2022
Accepted
2023-06-20

AI Summary

  • Core Issue: Matching expenses for the Emergency Solutions Grant did not meet documentation requirements, risking disallowance of costs.
  • Impacted Requirements: Federal funds under ESG Program require 100% matching, but only 6 out of 14 tested items were compliant.
  • Recommended Follow-Up: Establish written procedures for supervisory approval of matching costs to ensure proper documentation and compliance.

Finding Text

2022-9 Emergency Solutions Grant Program ? Assistance Listing No. 14.231, Grant No. APZ11, Grant Period ? Year Ended June 30, 2022, Covid Grants Condition: Matching expenses did not meet the documentation requirements to be an allowable matching cost. Criteria: Federal funds provided under the ESG Program, CFDA 14.231 must be matched 100%. Cause: The Alliance did not have written procedures to determine that matching costs were adequately documented, including record retention requirements. Effect: The cost of assistance may be disallowed. Context: Although HHA incurred expenses to match 100% of Federal funds, of the 14 test items eligible for matching, six met the requirements for matching. The remaining eight test items (totaling $11,264.36 from direct services and $1,686.70 from general expenses) did not meet the documentation requirements in all instances to determine the activities allowed or unallowed or allowable cost. Recommendation: Procedures should be implemented for supervisory approval of matching costs to provide assurance that matching costs are adequately documented. TOTAL QUESTIONED COSTS FOR EMERGENCY SOLUTIONS GRANT PROGRAM ? Assistance Listing No. 14.231, Grant No. APZ11 - $11,264.36

Categories

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $3.04M
14.267 Continuum of Care Program $330,170
93.558 Temporary Assistance for Needy Families $36,860
14.218 Community Development Block Grants/entitlement Grants $8,304