EIN: 310718183
UEI: LQHBFRTEN2P7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 29, 2021 (1977 days ago).
What is a management decision? →The Organization charged salary, leave and fringe costs for federal awards from one grant period to the subsequent grant period which resulted in these costs charged to an incorrect grant. By moving these grant costs to future months resulting in time charged to an incorrect month, the grants were over budget which resulted in total costs of $35,271 that have been reimbursed by the general fund of the Organization. Criteria: Internal controls should be in place to assure that accurate costs are charged to grants in accordance with OMB guidelines. Effect: Based on extended evaluation of costs, the following was determined: A.) Costs totaling $3,571 was due to the funding agency for HWAP to reimburse for funds received in excess of expenses for the grant period ended June 30, 2019. The amended final report has been submitted to funding agency. B.) Costs totaling $888 was determined to be unexpended for the CSBG grant resulting in carryover funding. The amneded final report has been accepted by the funding agency. C.) Costs totaling $145 for HWAP Enhancement was paid from the general fund of the Organization as the contract was over budget for the grant period ended June 30, 2019. The amended final report for HWAP has been submitted to funding agency. D.) Costs totaling $1,835 for PIPP was paid from the general fund of the Organization as the contract was over budget for the grant period ended June 30, 2019.E.) Costs totaling $11,408 for HEAP was paid from the general fund of the Organization as the contract was over budget for the grant period ended June 30, 2019. F.) Costs totaling $16,424 for HWAP HHS was paid from the general fund of the Organization as the contract was over budget for the grant period ended June 30, 2019. Recommendation: Procedures should be implemented to assure that costs are charged to the proper grant in accordance with OMB guidelines and recorded in the correct month that the costs were incurred.
Show full finding ▾Hide full finding ▴2019-001 Charging costs to incorrect grant period Condition: The Organization charged salary, leave and fringe costs for federal awards from one grant period to the subsequent grant period which resulted in these costs charged to an incorrect grant. By moving these grant costs to future months resulting in time charged to an incorrect month, the grants were over budget which resulted in total costs of $35,271 that have been reimbursed by the general fund of the Organization. Criteria: Internal controls should be in place to assure that accurate costs are charged to grants in accordance with OMB guidelines. Effect: Based on extended evaluation of costs, the following was determined: A.) Costs totaling $3,571 was due to the funding agency for HWAP to reimburse for funds received in excess of expenses for the grant period ended June 30, 2019. The amended final report has been submitted to funding agency. B.) Costs totaling $888 was determined to be unexpended for the CSBG grant resulting in carryover funding. The amneded final report has been accepted by the funding agency. C.) Costs totaling $145 for HWAP Enhancement was paid from the general fund of the Organization as the contract was over budget for the grant period ended June 30, 2019. The amended final report for HWAP has been submitted to funding agency. D.) Costs totaling $1,835 for PIPP was paid from the general fund of the Organization as the contract was over budget for the grant period ended June 30, 2019.E.) Costs totaling $11,408 for HEAP was paid from the general fund of the Organization as the contract was over budget for the grant period ended June 30, 2019. F.) Costs totaling $16,424 for HWAP HHS was paid from the general fund of the Organization as the contract was over budget for the grant period ended June 30, 2019. Recommendation: Procedures should be implemented to assure that costs are charged to the proper grant in accordance with OMB guidelines and recorded in the correct month that the costs were incurred.
View of Responsible Officials and Planned Correction Actions: The Organization agrees with the finding. The HWAP and CSBG amended final reports have been submitted and accepted. Funds returned to ODSA for HWAP overage. Procedures have been implemented including review processes to prevent costs being moved from one grant period to the next grant period. R&Es are reviewed monthly with Program Director (PD) and Executive Director (ED), with special attention given to salaries and fringe costs. Notes are taken and followed up on the following month. Timesheet adjustments will be made as necessary in lieu of moving salary/fringe costs to allowable funding source. PD and ED will review each adjustment for appropriateness. Cost lock report is reviewed monthly by CFO and ED to ensure costs are not being moved to the next grant period.
FAC accepted this audit on July 17, 2018 — management decision was due January 17, 2019.
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