Finding 960536 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-25
Audit: 297229
Organization: Coda, Inc. (OR)

AI Summary

  • Core Issue: CODA submitted inaccurate reports by using eligible expenses for multiple funding phases and including expenses outside the allowed timeframe.
  • Impacted Requirements: Compliance with 2 CFR 200.514(c)(4) is at risk due to lack of internal controls for report review and approval.
  • Recommended Follow-Up: Implement formal procedures for reviewing and approving reports to ensure accuracy and completeness before submission.

Finding Text

CRITERIA: The funding received by CODA is governed by the principles described in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Under 2 CFR 200.514(c)(4), of the Uniform Guidance, a non-Federal entity who receives funding under this program is required to report either lost revenues or eligible expenses during the period of availability, January 1, 2020 to December 31, 2022. CONDITION: During our review of the reporting to HRSA we noted two errors: (1) a portion of the eligible expenses reported were used in the reporting for both Phase 2 and Phase 4 funds; and (2) a portion of the eligible expenses reported were incurred outside of the period of availability. We did note CODA had enough eligible expenses to report during the period of availability. CAUSE and CONTEXT: Based on discussions with management, CODA did not have an internal control to review and approve the report prepared prior to submission through the PRF portal. This led to the report reporting the incorrect eligible expenses for Period 4. POSSIBLE EFFECT: Without an internal control in place to review and approve reports, there is a potential for reports to be submitted that are not accurate and complete. RECOMMENDATION: We recommend the Organization develop formal procedures to ensure reports are reviewed for accuracy and completeness and are approved prior to submission. VIEWS of RESPONSIBLE OFFICIALS and PLANNED CORRECTIVE ACTIONS: CODA has recently added a process to peer review and approve all reporting before the respective report is submitted. This process will apply to all reports.

Categories

Allowable Costs / Cost Principles HUD Housing Programs Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 384094 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Covid-19: Provider Relief Fund $633,217
93.279 Drug Abuse and Addiction Research Programs $439,541
93.959 Block Grants for Prevention and Treatment of Substance Abuse $434,754
93.558 Temporary Assistance for Needy Families $30,732
93.788 Opioid Str $8,123