EIN: 311472366
UEI: KC9ZJ61UAJ41
Audited by: Clark, Schaefer, Hackett & Co.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 2025. 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 June 19, 2026 (77 days ago).
What is a management decision? →FAC accepted this audit on March 16, 2025 — management decision was due September 16, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on July 4, 2022 — management decision was due January 4, 2023.
A test of 10 participant files from a total of 90 participants disclosed that 30% of the files did not contain evidence of rent reasonableness. The amount of expenditures for the period was $351,000. Our sample was a statistically valid sample. Therefore, there are $105,500 of likely questioned costs associated with this program. Questioned Costs: $105,500. Cause: The Organization did not have appropriate written policies and procedures to ensure rent reasonableness prior to providing rental assistance. There was also a lack of program oversight by the Organization. Effect: $105,500 of costs are likely questioned as a result of failing to meet the special test requirements. This is considered material to the Continuum of Care Program. Recommendation: Appropriate written policies and procedures should be established to ensure proper rent reasonableness determination. Management should also consider designating a single employee to oversee the entire Continuum of Care Program to provide proper oversight. Management Response: See Management?s Corrective Action Plan on page 40.
Show full finding ▾Hide full finding ▴Criteria: Participant files are required to contain documentation of rent reasonableness. The program has not complied with this requirement. Condition: A test of 10 participant files from a total of 90 participants disclosed that 30% of the files did not contain evidence of rent reasonableness. The amount of expenditures for the period was $351,000. Our sample was a statistically valid sample. Therefore, there are $105,500 of likely questioned costs associated with this program. Questioned Costs: $105,500. Cause: The Organization did not have appropriate written policies and procedures to ensure rent reasonableness prior to providing rental assistance. There was also a lack of program oversight by the Organization. Effect: $105,500 of costs are likely questioned as a result of failing to meet the special test requirements. This is considered material to the Continuum of Care Program. Recommendation: Appropriate written policies and procedures should be established to ensure proper rent reasonableness determination. Management should also consider designating a single employee to oversee the entire Continuum of Care Program to provide proper oversight. Management Response: See Management?s Corrective Action Plan on page 40.
2021-001: (a) Comments on Findings and Recommendations: Management concurs with the finding and auditors? recommendation to enhance internal controls to ensure rent reasonableness is documented properly in the participant files. (b) Action(s) Taken or Planned: Management is aware of the requirements related to the proper documentation for rent reasonableness. Management has already corrected the participant files with missing documentation. Furthermore, internal controls over the Continuum of Care program are being strengthened to prevent future non-compliance.
A review of grant draws for the Continuum of Care Program determined that the program did not comply with this requirement. Questioned Costs: $-0-. Cause: The Organization did not have appropriate written policies and procedures to ensure timely grant draws from LOCCS. There was also a lack of program oversight by the Organization. Effect: The Organization is either not incurring costs commensurate with expectations of the Continuum of Care Program or they are incurring costs but not reimbursing themselves timely. Recommendation: Appropriate written policies and procedures should be established to ensure grant funds are properly incurred and drawn from the federally awarded grants, at a minimum, on a quarterly basis. Management should also consider designating a single employee to oversee the entire Continuum of Care Program to provide proper oversight. Management Response: See Management?s Corrective Action Plan on page 40.
Show full finding ▾Hide full finding ▴Criteria: Continuum of Care Program grant agreements necessitate a quarterly (every three months) draw on the grants. Condition: A review of grant draws for the Continuum of Care Program determined that the program did not comply with this requirement. Questioned Costs: $-0-. Cause: The Organization did not have appropriate written policies and procedures to ensure timely grant draws from LOCCS. There was also a lack of program oversight by the Organization. Effect: The Organization is either not incurring costs commensurate with expectations of the Continuum of Care Program or they are incurring costs but not reimbursing themselves timely. Recommendation: Appropriate written policies and procedures should be established to ensure grant funds are properly incurred and drawn from the federally awarded grants, at a minimum, on a quarterly basis. Management should also consider designating a single employee to oversee the entire Continuum of Care Program to provide proper oversight. Management Response: See Management?s Corrective Action Plan on page 40.
2021-002: (a) Comments on Findings and Recommendations: Management concurs with the finding and auditors? recommendation to enhance internal controls to ensure costs are properly incurred and grant funds drawn timely. (b) Action(s) Taken or Planned: Management is aware of the requirements related to the timeliness of grant draws and incurring expense in the proper period. Management intends to implement proper procedures and policies by June 30, 2022. Furthermore, internal controls over the Continuum of Care program are being strengthened to prevent future non-compliance.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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