Finding 965925 (2023-003)

Significant Deficiency
Requirement
ABFGIN
Questioned Costs
-
Year
2023
Accepted
2024-03-29

AI Summary

  • Core Issue: The Coalition lacks controls to ensure compliance with grant requirements, specifically regarding level of effort and earmarking.
  • Impacted Requirements: Without proper controls, there's a risk that benchmarks in grant agreements may not be met or identified in a timely manner.
  • Recommended Follow-Up: Implement controls to ensure compliance with all grant benchmarks and establish a monthly review process by executive staff.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Program: Emergency Solutions Grant & Emergency Solutions Grant – CV (CFDA No. 14.231) Finding Type: Significant Deficiency Questioned Costs: None Condition: The Coalition does not have controls in place to ensure that level of effort and earmarking grant requirements are met. Criteria: The Coalition should have controls in place in order to provide reasonable assurance that level of effort, and earmarking grant requirements are met. Cause: Lack of proper controls over grant compliance requirements. Effect: The situation provides an opportunity for specific benchmarks within grant agreements to not be met and detected promptly. Recommendation: The Coalition should implement controls to ensure that all level of effort, earmarking, and other benchmarks as indicated in the grant agreements are met. Views of Responsible Officials and Planned Corrective Action: The Coalition shall maintain ongoing and updated guidance compliance requirements regarding the deliverables and administrative fees on each individual funding source as stated in grant documents and amendments from private, state, and federal sources. It will be the responsibility of executive staff to review on a monthly basis to make sure current guidance is followed.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 389482 2023-002
    Material Weakness Repeat
  • 389483 2023-003
    Significant Deficiency
  • 965924 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $784,043
14.267 Continuum of Care Program $59,740
93.558 Temporary Assistance for Needy Families $32,250