Finding 946510 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-21
Audit: 291571
Organization: Alexander Youth Network (NC)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: Reports for multiple federal programs were submitted late or not at all, indicating a lack of administrative oversight.
  • Impacted Requirements: Compliance with federal and pass-through entity reporting timelines was not met, violating 2 CFR 200.329 (c)(1).
  • Recommended Follow-Up: Improve reporting procedures by implementing calendar notifications and monitoring systems to ensure timely submissions.

Finding Text

FINDING 2023-002 Federal Program Information: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Transitional Living for Homeless Youth (ALN 93.550) Basic Center Grant (ALN 93.623) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting: The non-federal entity must submit performance reports at the interval required by the federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity (2 CFR 200.329 (c)(1)). Condition: For 2 out of the 5 reports selected for the Transitional Living for Homeless Youth program, the reports were not submitted within the required timeframe. For 2 out of the 8 reports selected for the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program, the reports were not submitted within the required timeframe. For 3 out of the 8 reports selected, there was no evidence of submission. For 2 out of the 5 reports selected for the Basic Grant program, the reports were not submitted within the required timeframe. Cause: Lack of administrative oversight in regard to periodic reporting. Effect or Potential Effect: The Organization was not in compliance with the reporting requirements. Questioned Costs: None. Context: The U.S. Department of Health and Human Services requires semi-annual federal financial reports be submitted into the HHS Payment Management System (PMS) and semi-annual performance progress reports be submitted into the GrantSolutions system 30 days after the end of the semi-annual period. For 2 semi-annual financial reports selected and 2 semi-annual performance report selected, the reports were not submitted within the required timeframe. The pass-through entity, Mecklenburg County, requires subrecipients to submit monthly expenditure and performance reports via email 15 days after each month end. For 2 months selected, the reports were not submitted within the required timeframe. For 3 months selected, the Organization was unable to provide evidence of submission. Identification as a Repeat Finding: 2022-001 Recommendation: We recommend the Organization enhance its procedures to ensure timely reporting. Views of Responsible Officials and Planned Corrective Actions: To prevent further late reports, internal calendar notifications will be added to the Executive Director and Program Director’s calendars. The Director of Finance & Business will monitor status of report submissions. The Chief of Staff of the program will maintain adequate documentation of report submissions.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 370064 2023-001
    -
  • 370065 2023-001
    -
  • 370066 2023-002
    Significant Deficiency Repeat
  • 370067 2023-002
    Significant Deficiency Repeat
  • 370068 2023-002
    Significant Deficiency Repeat
  • 370069 2023-001
    -
  • 370070 2023-002
    Significant Deficiency Repeat
  • 946506 2023-001
    -
  • 946507 2023-001
    -
  • 946508 2023-002
    Significant Deficiency Repeat
  • 946509 2023-002
    Significant Deficiency Repeat
  • 946511 2023-001
    -
  • 946512 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.550 Transitional Living for Homeless Youth $429,726
93.958 Block Grants for Community Mental Health Services $404,564
93.623 Basic Center Grant $400,000
14.267 Continuum of Care Program $213,299
21.027 Coronavirus State and Local Fiscal Recovery Funds $147,987
93.658 Foster Care_title IV-E $110,850
14.239 Home Investment Partnerships Program $86,734
14.231 Emergency Solutions Grant Program $74,435
14.218 Community Development Block Grants/entitlement Grants $45,356
93.556 Promoting Safe and Stable Families $43,714
16.575 Crime Victim Assistance $33,467
10.558 Child and Adult Care Food Program $19,753