Finding Text
2022-11 Continuum of Care Program ? Assistance Listing No. 14.267, Grant No. FL0825L4H052000, Grant Period ? April 1, 2021 ? March 1,2021 (Non-COVID) Condition: As described in Finding 2022-3 and 2022-10 above, payments were made to related parties for which there was no supporting documentation. We requested but were not provided documentation, such as invoices or contracts to support expenditures. Although we were able to verify that the checks were made payable to the vendor recorded in the accounting records, we could not determine that the expenditure served a valid business purpose and complied with grant or contract requirements. Criteria: Internal controls should be in place that provide reasonable assurance that sufficient appropriate evidence to document the expenses. Cause: Procedures were not followed, and the deficiency was not detected on a timely basis. Effect: Because of the failure to follow procedures, a material amount of expenses was not documented. Context: 13 disbursements totaling $38,400 made through March 23, 2023. Recommendation: Procedures should be followed, and a review process should be implemented to provide assurance that failure to follow procedures is detected on a timely basis. TOTAL QUESTIONED COSTS FOR EMERGENCY SOLUTIONS GRANT PROGRAM ? Assistance Listing No. 14.267, Grant No. FL0825L4H052000 - $38,400 ALL PROGRAMS TOTAL QUESTIONED COSTS $1,201,076.09