Finding 610477 (2022-001)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2023-07-19
Audit: 34742
Organization: The Beacon of Downtown Houston (TX)

AI Summary

  • Core Issue: The Beacon did not obtain required fidelity bond coverage as per contract stipulations.
  • Impacted Requirements: Compliance with Section BB of the subgrantee contract and 10 TAC §1.406 is necessary for financial protection.
  • Recommended Follow-Up: Ensure The Beacon identifies and adheres to all contract provisions to prevent financial risks.

Finding Text

Finding #2022-001 ? Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Coalition for the Homeless of Houston/Harris County Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #21.027 Contract #: 967571915 Contract year: 09/01/21 ? 08/31/22 Criteria: Section BB of The Beacon?s subgrantee contract requires The Beacon to maintain adequate fidelity bond coverage as set forth in 10 TAC ?1.406. Condition and context: The Beacon failed to obtain fidelity bond coverage. Cause: The Beacon did not maintain fidelity bond coverage required by the contract. Effect: Financial losses could be incurred without adequate coverage. Recommendation: Ensure The Beacon identifies and complies with all contract provisions. Views of responsible officers and planned corrective action: Management agrees with the finding. See Corrective Action Plan.

Categories

Special Tests & Provisions

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $420,827
21.023 Emergency Rental Assistance Program $272,737
14.218 Community Development Block Grants/entitlement Grants $113,970
14.267 Continuum of Care Program $88,597
97.024 Emergency Food and Shelter National Board Program $27,257
14.231 Emergency Solutions Grant Program $3,725