Cornerstone Rescue Mission

VA Supportive Services for Veteran Families Program FFAL #64.033, 20-SD-136-23, 10/1/2022 – 3/1/2024 FFAL #64.033, 20-SD-136-24, 10/1/2023 – 12/31/2024 Reporting Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. 2 CFR 200.328 and 2 CFR 200.329 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition: No review and approval processes are in place over quarterly progress reports. Cause: Management did not have review procedures and processes in place over the quarterly progress reports. Effect: Without review procedures and processes in place over reporting, demonstrating the program complies with laws, regulations, and other compliance requirements is difficult. Additionally, not having an oversight process over reporting could result in a reasonable possibility reports that are inaccurate or incomplete could be submitted. Questioned Costs: None reported Context/Sampling: Included under the two award letters of the federal program, one annual financial report and one quarterly progress report was reviewed in the Organization’s fiscal year. In addition, two monthly HMIS reports were reviewed in the Organization’s fiscal year. There was a total of 18 reports filed. Repeat Finding from Prior Year: No Recommendation: We recommend management implement procedures and control processes to incorporate an independent review and approval over reporting and retain documentation to support the review was performed. Views of Responsible Officials: Management is in agreement.

2022-003 Department of Veteran Affairs Federal Financial Assistance Listing #64.033, 20-SD-136-21, 10/1/2021 ? 9/30/2022 Federal Financial Assistance Listing #64.033, 20-SD-136-22, 10/1/2022 ? 9/30/2023 Eligibility Material Weakness in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. 38 CFR Part 62.36(a) requires grantees must recertify the participant?s eligibility as a very low-income veteran family at least once every three months. Condition: Six instances were identified in which the participant was not recertified within three months. Cause: There was a misinterpretation of the requirement by the Organization. Effect: Lack of compliance with designed internal controls over eligibility could result in the Organization using funds for participants that are not eligible under the federal program. Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 62 participants out of 266 total participants were selected for eligibility testing. Repeat Finding from Prior Year: No. Recommendation: We recommend the Organization review the Supportive Services for Veteran Families (SSVF) program guide with applicable employees to ensure there?s a full understanding of compliance requirements over the federal program. Views of Responsible Officials: Management is in agreement.

2019-003 Department of Veterans Affairs CFDA 64.033, 20-SD-136, 10/1/2019? 9/30/2020 VA Supportive Services for Veteran Families Program Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Criteria: The Organization must establish and maintain effective internal control over federal awards that provide reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal awards. As outlined in 2 CFR 180, award recipients must not utilize any vendor which is suspended or debarred or is otherwise excluded from the central contractor registry. Condition: As a result of testing, we noted that documentation was not retained to support one vendor being verified against the central contractor registry prior to contract inception. The vendor was not determined to be suspended or debarred. Cause: The Organization implemented procedures covering the procurement process; however, documentation was not retained to support the procedures being performed. Effect: It is difficult demonstrating compliance with award requirements without retaining supporting documentation. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 expenditures were selected for testing out of approximately 1756 total transactions, accounting for approximately $64,184 of $915,353 of federal program expenditures. Repeat Finding from Prior Years: No Recommendation: We recommend that procedures be implemented to ens are that vendors are verified for suspension and debarment and documentation is retained to support the procurement process for an adequate period of time. View of Responsible Officials: Management is in agreement.

GSA_MIGRATION

GSA_MIGRATION

GSA_MIGRATION