EIN: 561837620
UEI: GJLTK25S5NG6
Audited by: CHERRY BEKAERT LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (32 days from today).
What is a management decision? →For all five (5) participants tested, while they were determined to be eligible, the Organization did not have formal documentation evidencing review and approval of client eligibility packets by an individual independent of the preparer. Questioned Costs: None noted. Effect: Without the documented evidence of review, eligibility determinations cannot be readily substantiated, increasing the risk that assistance could be provided to individuals who do not meet program eligibility requirements. Cause: The Organization does not have a formal policy or standardized process requiring documentation of supervisory review and approval of client eligibility packets. Recommendation: The Organization should consider implementing a formal policy requiring documented supervisory review and approval of all client eligibility packets and retain such documentation to evidence compliance with program requirements. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Pass-through Entity: City of Charlotte, North Carolina Program Name: Home Investment Partnerships Program Federal Assistance Listing Number: 14.239 Material Weakness – Eligibility Finding 2025-002 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: For all five (5) participants tested, while they were determined to be eligible, the Organization did not have formal documentation evidencing review and approval of client eligibility packets by an individual independent of the preparer. Questioned Costs: None noted. Effect: Without the documented evidence of review, eligibility determinations cannot be readily substantiated, increasing the risk that assistance could be provided to individuals who do not meet program eligibility requirements. Cause: The Organization does not have a formal policy or standardized process requiring documentation of supervisory review and approval of client eligibility packets. Recommendation: The Organization should consider implementing a formal policy requiring documented supervisory review and approval of all client eligibility packets and retain such documentation to evidence compliance with program requirements. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Eligibility Finding 2025-002 Roof Above will add signature lines to current client eligibility checklist, to include the name, signature and date for both the person preparing and the person reviewing tenant eligibility. Contact person responsible for corrective action: Katie Church, Vice President of Scattered Site Housing Anticipated completion date: June 30, 2026
For all five (5) properties tested, while they all occurred, the Organization did not have formal documentation evidencing review and approval of Housing Quality Standards inspection reports by an individual independent of the preparer. Questioned Costs: None noted. Effect: By not having sufficient documentation, the Organization cannot demonstrate that Housing Quality Standards inspections were appropriately reviewed, increasing the risk that units may not consistently meet required housing quality standards. Cause: The Organization does not have a formal policy or standardized process requiring documentation of supervisory review and approval of Housing Quality Standards inspection reports. Recommendation: The Organization should consider implementing a formal policy requiring documented supervisory review and approval of all Housing Quality Standards inspection reports and retain such documentation to evidence compliance with program requirements. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Pass-through Entity: City of Charlotte, North Carolina Program Name: Home Investment Partnerships Program Federal Assistance Listing Number: 14.239 Significant Deficiency – Special Tests: Housing Quality Standards Finding 2025-003 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: For all five (5) properties tested, while they all occurred, the Organization did not have formal documentation evidencing review and approval of Housing Quality Standards inspection reports by an individual independent of the preparer. Questioned Costs: None noted. Effect: By not having sufficient documentation, the Organization cannot demonstrate that Housing Quality Standards inspections were appropriately reviewed, increasing the risk that units may not consistently meet required housing quality standards. Cause: The Organization does not have a formal policy or standardized process requiring documentation of supervisory review and approval of Housing Quality Standards inspection reports. Recommendation: The Organization should consider implementing a formal policy requiring documented supervisory review and approval of all Housing Quality Standards inspection reports and retain such documentation to evidence compliance with program requirements. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Special Tests: Housing Quality Standards Finding 2025-003 Roof Above will document review of the inspection by sending an email to the grants administrator stating the inspection has been reviewed. Contact person responsible for corrective action: Katie Church, Vice President of Scattered Site Housing Anticipated completion date: June 30, 2026
There were four (4) out of forty (40) samples tested where the reasoning for the allocation of payroll related to the administrative function could be substantiated; however, sufficient documentation of the review and approval of the reason for the allocation for the applicable employees was not sufficiently documented. Questioned Costs: None noted. Effect: By not maintaining a clearly documented methodology or effort certification to support payroll allocations, the Organization increases the risk that unallowable costs or activities may go undetected prior to submission of reimbursement requests to the grantor. Cause: The Organization did not have formal policies or procedures in place to formally document, review, and retain support for payroll allocations for employees working across multiple programs prior to submitting reimbursement requests to the grantor. Recommendation: The Organization should further evaluate and formalize its process for documenting and approving the allocation of employee time for individuals who do not work 100% of their time on a single program to ensure allocations are properly reviewed in determining allowable costs and activities. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Pass-through Entity: City of Charlotte, North Carolina Program Name: Home Investment Partnerships Program Federal Assistance Listing Number: 14.239 Significant Deficiency – Allowable Costs and Activities Finding 2025-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: There were four (4) out of forty (40) samples tested where the reasoning for the allocation of payroll related to the administrative function could be substantiated; however, sufficient documentation of the review and approval of the reason for the allocation for the applicable employees was not sufficiently documented. Questioned Costs: None noted. Effect: By not maintaining a clearly documented methodology or effort certification to support payroll allocations, the Organization increases the risk that unallowable costs or activities may go undetected prior to submission of reimbursement requests to the grantor. Cause: The Organization did not have formal policies or procedures in place to formally document, review, and retain support for payroll allocations for employees working across multiple programs prior to submitting reimbursement requests to the grantor. Recommendation: The Organization should further evaluate and formalize its process for documenting and approving the allocation of employee time for individuals who do not work 100% of their time on a single program to ensure allocations are properly reviewed in determining allowable costs and activities. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Allowable Costs and Activities – Finding 2025-004 Roof Above will ensure administrative payroll expenses will be allocated based on the allocation policy and job responsibilities of those working on the program. Allocations will be reviewed quarterly and reflected in the payroll system. Contact person responsible for corrective action: Tonya Frye, Chief Financial Officer Anticipated completion date: June 30, 2026
There were two (2) out of forty (40) samples tested where salaries for individuals working on the grant were allocated to the grant based on the contracts budgeted amount for each position rather than based on their actual time and effort and salary paid during the year for each employee. Questioned Costs: $22,000 – The questioned costs were related to a subset of allocated employees. Each allocated employee was recalculated in total to determine the known questioned costs for the period under audit. Effect: By not having a clearly documented review process, unallowable costs and activities may go undetected prior to filing a request for reimbursement with the grantor. The Organization should further evaluate their process for documenting the allocation of time by employee for those that do not work 100% of their time on one program to ensure proper documentation and approval of the allocation of time is based on actual time spent in determining allowable costs and activities. Cause: The Organization did not have formal policies or procedures in place to document, review, and retain support for payroll allocations for employees working across multiple programs prior to submitting reimbursement requests to the grantor. Recommendation: The Organization should further evaluate and formalize its process for documenting and approving the allocation of employee time for individuals who do not work one hundred percent of their time on a single program to ensure allocations are based on actual time spent and are adequately supported in determining allowable costs and activities. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Significant Deficiency and Nonmaterial Noncompliance – Allowable Costs and Activities Finding 2025-005 – Repeat Finding Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: There were two (2) out of forty (40) samples tested where salaries for individuals working on the grant were allocated to the grant based on the contracts budgeted amount for each position rather than based on their actual time and effort and salary paid during the year for each employee. Questioned Costs: $22,000 – The questioned costs were related to a subset of allocated employees. Each allocated employee was recalculated in total to determine the known questioned costs for the period under audit. Effect: By not having a clearly documented review process, unallowable costs and activities may go undetected prior to filing a request for reimbursement with the grantor. The Organization should further evaluate their process for documenting the allocation of time by employee for those that do not work 100% of their time on one program to ensure proper documentation and approval of the allocation of time is based on actual time spent in determining allowable costs and activities. Cause: The Organization did not have formal policies or procedures in place to document, review, and retain support for payroll allocations for employees working across multiple programs prior to submitting reimbursement requests to the grantor. Recommendation: The Organization should further evaluate and formalize its process for documenting and approving the allocation of employee time for individuals who do not work one hundred percent of their time on a single program to ensure allocations are based on actual time spent and are adequately supported in determining allowable costs and activities. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Allowable Costs and Activities – Finding 2025-005 Roof Above will ensure payroll expenses will be allocated based on the allocation policy and job responsibilities of those working on the program. Allocations will be reviewed quarterly and reflected in the payroll system. Contact person responsible for corrective action: Tonya Frye, Chief Financial Officer Anticipated completion date: June 30, 2026
2024-004
There was one (1) contract out of two (2) contracts tested where Roof Above did not retain documentation demonstrating that the bid was publicly advertised as required under Uniform Grant Guidance procurement standards. Additionally, Roof Above did not perform or retain documentation evidencing verification that the vendor was not suspended or debarred on the System for Award Management (SAM.gov) prior to procuring services. Questioned Costs: None of the nonmaterial noncompliance items resulted in questioned costs. Effect: By not having sufficient documentation, the Organization may not be able to evidence compliance with Uniform Grant Guidance and could have improperly contracted with a vendor. Cause: The Organization did not have formalized procedures in place to ensure procurement requirements under Uniform Grant Guidance were consistently documented and reviewed, including public advertisement of bids and verification of vendor suspension or debarment status, prior to entering into contracts. Recommendation: The Organization should consider implementing a procurement policy in line with Uniform Grant Guidance and ensure proper documentation of the procurement process for all vendors utilized with federal funding. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Significant Deficiency and Nonmaterial Noncompliance – Procurement Finding 2025-006 – Repeat Finding Criteria: Per Sections 200.318 – 200.327 of the Uniform Grant Guidance, a non-federal entity must have and use documented procurement procedures, consistent with Uniform Grant Guidance Title 2 CFR Section 200.318 for the acquisition of property or services required under a Federal award or subaward. Furthermore, a contract award must not be made to a suspended or debarred party listed on the System for Award Management. Condition: There was one (1) contract out of two (2) contracts tested where Roof Above did not retain documentation demonstrating that the bid was publicly advertised as required under Uniform Grant Guidance procurement standards. Additionally, Roof Above did not perform or retain documentation evidencing verification that the vendor was not suspended or debarred on the System for Award Management (SAM.gov) prior to procuring services. Questioned Costs: None of the nonmaterial noncompliance items resulted in questioned costs. Effect: By not having sufficient documentation, the Organization may not be able to evidence compliance with Uniform Grant Guidance and could have improperly contracted with a vendor. Cause: The Organization did not have formalized procedures in place to ensure procurement requirements under Uniform Grant Guidance were consistently documented and reviewed, including public advertisement of bids and verification of vendor suspension or debarment status, prior to entering into contracts. Recommendation: The Organization should consider implementing a procurement policy in line with Uniform Grant Guidance and ensure proper documentation of the procurement process for all vendors utilized with federal funding. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Procurement Finding 2025-006 Roof Above will update the procurement policy to comply with Uniform Grant Guidance to include updated threshold criteria, publicizing bids, and checking for suspension and debarment of contractors. Roof Above will also update the corresponding procurement checklist to align with updated policy. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: June 30, 2026
2024-003
For two (2) of the nine (9) reports tested, the Organization did not have formal documentation that the report was reviewed by a separate individual from the one that prepared it prior to submission. Questioned Costs: None noted. Effect: Without the documentation being retained, the Organization cannot demonstrate they have appropriate controls in place to ensure accuracy of the information reported. Cause: The Organization did not follow its policy to document approval of reports prior to submission. Recommendation: While the Organization made updates to policies and procedures surrounding reporting during the current year to address the prior year finding and most reports did have a reviewer’s signature, the Organization should ensure this policy is adhered to in order to ensure all submitted reports are reviewed prior to submission. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Significant Deficiency – Reporting Finding 2025-007 – Repeat Finding Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: For two (2) of the nine (9) reports tested, the Organization did not have formal documentation that the report was reviewed by a separate individual from the one that prepared it prior to submission. Questioned Costs: None noted. Effect: Without the documentation being retained, the Organization cannot demonstrate they have appropriate controls in place to ensure accuracy of the information reported. Cause: The Organization did not follow its policy to document approval of reports prior to submission. Recommendation: While the Organization made updates to policies and procedures surrounding reporting during the current year to address the prior year finding and most reports did have a reviewer’s signature, the Organization should ensure this policy is adhered to in order to ensure all submitted reports are reviewed prior to submission. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Reporting Finding 2025-007 Roof Above will ensure the review of all grant invoices is documented through the signature of the reviewer on the grant cover sheet. Roof Above will institute a policy that grant invoices will not be submitted without the corresponding review signature. Contact person responsible for corrective action: Tonya Frye, Chief Financial Officer Anticipated completion date: September 30, 2026
2024-002
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
For all ten (10) reports tested, the Organization did not have formal documentation that the report was reviewed by a separate individual from the one that prepared it prior to submission. Additionally, for five (5) out of ten (10) reports tested, the Organization did not submit the required report per the contract. Questioned Costs: None noted. Effect: Without the documentation being retained, the Organization cannot demonstrate they have appropriate controls in place to ensure accuracy of the information reported. Without submitting the required reports, the Organization could be considered noncompliant with the grantor. Cause: The Organization does not have a formal policy in place to document approval of reports and ensure proper submission. Recommendation: We recommend the Organization implement a policy for formal documentation of review of required reports prior to submission. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Pass-through Entity: North Carolina Department of Health and Human Services, Division of Aging and Adult Services and City of Charlotte, North Carolina Program Name: Emergency Solutions Grant Federal Assistance Listing Number: 14.231 U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Significant Deficiency and Nonmaterial Noncompliance – Reporting Finding 2024-002 – Repeat Finding Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: For all ten (10) reports tested, the Organization did not have formal documentation that the report was reviewed by a separate individual from the one that prepared it prior to submission. Additionally, for five (5) out of ten (10) reports tested, the Organization did not submit the required report per the contract. Questioned Costs: None noted. Effect: Without the documentation being retained, the Organization cannot demonstrate they have appropriate controls in place to ensure accuracy of the information reported. Without submitting the required reports, the Organization could be considered noncompliant with the grantor. Cause: The Organization does not have a formal policy in place to document approval of reports and ensure proper submission. Recommendation: We recommend the Organization implement a policy for formal documentation of review of required reports prior to submission. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Reporting – Reporting Finding 2024-002 Roof Above will develop a policy for formal documentation of review of required reports prior to submission, including retention of this report. Roof Above will also comply with reporting requirements as outlined in grant agreements. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: December 31, 2024
2023-002
There was one (1) instance in which a sole source provider was utilized rather than going through the bidding process that was not documented in line with the Uniform Grant Guidance requirements. There was another vendor where only one informal quote was obtained and the rationale for their selection was not documented. The same vendor was also not verified as not being on the suspended or debarred party list on the System for Award Management prior to procuring their services. Questioned Costs: None noted. Effect: By not having sufficient documentation, the Organization may not be able to evidence compliance with Uniform Grant Guidance and could have improperly contracted with a vendor. Cause: The Organization did not obtain quotes from more than one vendor nor document sole source justification for the contracts tested. Recommendation: The Organization should consider implementing a procurement policy in line with Uniform Grant Guidance and ensure proper documentation of the procurement process for all vendors utilized with federal funding. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Pass-through Entity: North Carolina Department of Health and Human Services, Division of Aging and Adult Services and City of Charlotte, North Carolina Program Name: Emergency Solutions Grant Federal Assistance Listing Number: 14.231 U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Significant Deficiency and Nonmaterial Noncompliance – Procurement Finding 2024-003 Criteria: Per Sections 200.318 – 200.327 of the Uniform Grant Guidance, a non-federal entity must have and use documented procurement procedures, consistent with Uniform Grant Guidance Title 2 CFR Section 200.318 for the acquisition of property or services required under a Federal award or subaward. Furthermore, a contract award must not be made to a suspended or debarred party listed on the System for Award Management. Condition: There was one (1) instance in which a sole source provider was utilized rather than going through the bidding process that was not documented in line with the Uniform Grant Guidance requirements. There was another vendor where only one informal quote was obtained and the rationale for their selection was not documented. The same vendor was also not verified as not being on the suspended or debarred party list on the System for Award Management prior to procuring their services. Questioned Costs: None noted. Effect: By not having sufficient documentation, the Organization may not be able to evidence compliance with Uniform Grant Guidance and could have improperly contracted with a vendor. Cause: The Organization did not obtain quotes from more than one vendor nor document sole source justification for the contracts tested. Recommendation: The Organization should consider implementing a procurement policy in line with Uniform Grant Guidance and ensure proper documentation of the procurement process for all vendors utilized with federal funding. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Procurement – Finding 2024-003 Roof Above will amend the procurement policy to document the criteria for vendor selection, including bids, quotes, and sole source justification and follow the policy when contracting with new vendors using federal funding. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: March 31, 2025
There were 22 out of 40 samples tested related to one single site housing location where clear and consistent documentation of a control over allowable costs and activities was not present. There were five (5) individuals from those samples whose salaries were allocated to the grant based on the contracts budgeted amount for each position rather than based on their actual time and effort and salary paid during the year for each employee. Additionally, there was one (1) instance of our 40 samples tested where the employee was charged to the incorrect department and therefore incorrectly charged to the grant. Questioned Costs: $74,000 – The majority of questioned costs were related to a subset of allocated employees. Each allocated employee was recalculated in total to determine the known questioned costs for the period under audit. There was one other instance that related to one employee that should not have been reported that appears to be an isolated incident. The sample was selected using a non-statistical method. Effect: By not having a clearly documented review process, unallowable costs and activities may go undetected prior to filing a request for reimbursement with the grantor. The Organization should further evaluate their process for documenting the allocation of time by employee for those that do not work 100% of their time on one program to ensure proper documentation and approval of the allocation of time is based on actual time spent in determining allowable costs and activities. Cause: The Organization does not have a formal policy in place to review expenditures to ensure allowability prior to reimbursement requests being filed. Recommendation: The Organization should consider implementing a formal policy to ensure all costs are reviewed and approved prior to recording to the grant. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Material Weakness and Material Noncompliance – Allowable Costs and Activities Finding 2024-004 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: There were 22 out of 40 samples tested related to one single site housing location where clear and consistent documentation of a control over allowable costs and activities was not present. There were five (5) individuals from those samples whose salaries were allocated to the grant based on the contracts budgeted amount for each position rather than based on their actual time and effort and salary paid during the year for each employee. Additionally, there was one (1) instance of our 40 samples tested where the employee was charged to the incorrect department and therefore incorrectly charged to the grant. Questioned Costs: $74,000 – The majority of questioned costs were related to a subset of allocated employees. Each allocated employee was recalculated in total to determine the known questioned costs for the period under audit. There was one other instance that related to one employee that should not have been reported that appears to be an isolated incident. The sample was selected using a non-statistical method. Effect: By not having a clearly documented review process, unallowable costs and activities may go undetected prior to filing a request for reimbursement with the grantor. The Organization should further evaluate their process for documenting the allocation of time by employee for those that do not work 100% of their time on one program to ensure proper documentation and approval of the allocation of time is based on actual time spent in determining allowable costs and activities. Cause: The Organization does not have a formal policy in place to review expenditures to ensure allowability prior to reimbursement requests being filed. Recommendation: The Organization should consider implementing a formal policy to ensure all costs are reviewed and approved prior to recording to the grant. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Allowable Costs and Activities – Finding 2024-004 Roof Above will develop a policy to require financial and programmatic review of costs to ensure reported costs are allowable. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: March 31, 2025
FAC accepted this audit on May 17, 2024 — management decision was due November 17, 2024.
For six (6) out of eight (8) reports tested, the Organization did not have formal documentation that the report was reviewed by a separate individual from the one that prepared it prior to submission. Effect: Without the documentation being retained, the Organization cannot demonstrate they have appropriate controls in place to ensure accuracy of the information reported. Cause: The Organization does not have a formal policy in place to document approval of reports prior to submission. Recommendation: We recommend the Organization implement a policy for formal documentation of review of required reports prior to submission. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Pass-through Entity: North Carolina Department of Health and Human Services, Division of Aging and Adult Services and City of Charlotte, North Carolina Program Name: Emergency Solutions Grant Federal Assistance Listing Number: 14.231 U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Significant Deficiency – Reporting Finding 2023-002 Criteria: Per Section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: For six (6) out of eight (8) reports tested, the Organization did not have formal documentation that the report was reviewed by a separate individual from the one that prepared it prior to submission. Effect: Without the documentation being retained, the Organization cannot demonstrate they have appropriate controls in place to ensure accuracy of the information reported. Cause: The Organization does not have a formal policy in place to document approval of reports prior to submission. Recommendation: We recommend the Organization implement a policy for formal documentation of review of required reports prior to submission. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Significant Deficiency - Reporting Finding 2023-002 Roof Above will develop a policy for formal documentation of review of required reports prior to submission. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: September 30, 2024
There were two (2) instances out of four (4) contracts tested where the Organization did not properly follow the Uniform Grant Guidance procurement standards for contracted services. The Organization did not check SAM.gov for vendors contracted with that had expenditures over $25,000. Effect: By not having a policy in line with Uniform Grant Guidance and not performing SAM.gov checks, the Organization could have improperly contracted with a vendor that was not considered eligible to be paid with grant proceeds. Cause: The Organization did not obtain quotes from more than one vendor for one contract tested, did not document sole source justification for one contract tested, and did not check SAM.gov for vendors contracted with that had expenditures over $25,000. Recommendation: The Organization should consider implementing a procurement policy in line with Uniform Grant Guidance including a process to check SAM.gov to ensure a vendor is not suspended or debarred and follow the policy when contracting with new vendors using federal funding. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Pass-through Entity: North Carolina Department of Health and Human Services, Division of Aging and Adult Services and City of Charlotte, North Carolina Program Name: Emergency Solutions Grant Federal Assistance Listing Number: 14.231 U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Material Weakness; Nonmaterial Noncompliance – Procurement Finding 2023-003 Criteria: Per Sections 200.318 – 200.327 of the Uniform Grant Guidance, a non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations for the acquisition of property or services required under a Federal award or subaward. Furthermore, a contract award must not be made to suspended or debarred parties listed on the System for Award Management. Condition: There were two (2) instances out of four (4) contracts tested where the Organization did not properly follow the Uniform Grant Guidance procurement standards for contracted services. The Organization did not check SAM.gov for vendors contracted with that had expenditures over $25,000. Effect: By not having a policy in line with Uniform Grant Guidance and not performing SAM.gov checks, the Organization could have improperly contracted with a vendor that was not considered eligible to be paid with grant proceeds. Cause: The Organization did not obtain quotes from more than one vendor for one contract tested, did not document sole source justification for one contract tested, and did not check SAM.gov for vendors contracted with that had expenditures over $25,000. Recommendation: The Organization should consider implementing a procurement policy in line with Uniform Grant Guidance including a process to check SAM.gov to ensure a vendor is not suspended or debarred and follow the policy when contracting with new vendors using federal funding. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.
Corrective Action Plan Material Weakness Non material Noncompliance - Procurement - Finding 2023- 003 Roof Above will add a procurement policy to check SAM.gov to ensure a vendor is not suspended or debarred and follow the policy when contracting with new vendors using federal funding. Contact person responsible for corrective action: Kaedon Grinnell, Chief Program Officer Anticipated completion date: September 30, 2024
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on September 18, 2022 — management decision was due March 18, 2023.
Roof Above did not submit their December 31, 2020 quarterly report for the shelter program. Further, the reports that were submitted were not reviewed by a second party prior to submission to the grantor. Effect: Roof Above is not in compliance with the reporting requirements related to the grant agreement. Cause: As Roof Above did not have a proper second review in place for all quarterly reports, one report had not been submitted. Recommendation: We recommend Roof Above review all grant agreements to ensure all applicable reporting requirements are being followed on a timely basis and that someone other than the preparer of the report review the report for accuracy prior to submitting to the grantor. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the corrective action plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Program Name: Housing Opportunities for Persons with Aids Federal Assistance Listing Number ? 14.241 Significant Deficiency and Nonmaterial Noncompliance ? Reporting Finding 2021-002 Criteria: Roof Above, Inc. (?Roof Above?) is required to submit quarterly financial and performance reports to their grantor. Condition: Roof Above did not submit their December 31, 2020 quarterly report for the shelter program. Further, the reports that were submitted were not reviewed by a second party prior to submission to the grantor. Effect: Roof Above is not in compliance with the reporting requirements related to the grant agreement. Cause: As Roof Above did not have a proper second review in place for all quarterly reports, one report had not been submitted. Recommendation: We recommend Roof Above review all grant agreements to ensure all applicable reporting requirements are being followed on a timely basis and that someone other than the preparer of the report review the report for accuracy prior to submitting to the grantor. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the corrective action plan. See Corrective Action Plan for more information.
Corrective Action Plan Significant Deficiency ? Reporting Finding 2021-002 Program Name: Housing Opportunities for Persons with Aids Federal Assistance Listing Number ? 14.241 Roof Above will review all grant agreements to ensure all applicable reporting requirements are being followed timely, specifically requiring a review of the report preparer?s work prior to submitting to the grantor. Contact person responsible for corrective action: Stephanie Shatto, Director of Data Impact Anticipated completion date: June 30, 2022 Tonya Frye Chief Financial Officer
Roof Above has more than 50 families and individuals at their shelters and provided shelter for over 60 days for multiple individuals covered under this program. Effect: Roof Above was reimbursed for costs that they were not eligible for under the federal regulations. Questioned Costs: $108,000 related entirely to operating assistance for Facility-Based Housing for Emergency Shelter. Total reimbursed costs under this grant were $221,134. Cause: Roof Above was not aware of the requirement under 24 Code of Federal Regulations Section 574.330 and, therefore, did not have adequate controls in place to prevent or detect non-compliance. Recommendation: We recommend Roof Above review all grant agreements to ensure they are in compliance with all requirements of the grant agreement including referenced federal regulations within the agreement. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the corrective action plan. See Corrective Action Plan for more information.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Program Name: Housing Opportunities for Persons with Aids Federal Assistance Listing Number ? 14.241 Material Weakness and Material Noncompliance ? Allowable Costs/Activities and Eligibility Finding 2021-003 Criteria: A short-term supported housing facility may not provide residence to any individual for more than 60 days during any six-month period. Further, a short-term supported facility may not provide shelter or housing at any single time for more than 50 families or individuals (24 Code of Federal Regulations Section 574.330). Condition: Roof Above has more than 50 families and individuals at their shelters and provided shelter for over 60 days for multiple individuals covered under this program. Effect: Roof Above was reimbursed for costs that they were not eligible for under the federal regulations. Questioned Costs: $108,000 related entirely to operating assistance for Facility-Based Housing for Emergency Shelter. Total reimbursed costs under this grant were $221,134. Cause: Roof Above was not aware of the requirement under 24 Code of Federal Regulations Section 574.330 and, therefore, did not have adequate controls in place to prevent or detect non-compliance. Recommendation: We recommend Roof Above review all grant agreements to ensure they are in compliance with all requirements of the grant agreement including referenced federal regulations within the agreement. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the corrective action plan. See Corrective Action Plan for more information.
Corrective Action Plan Material Weakness and Material Noncompliance ? Allowable Costs/Activities and Eligibility Finding 2021-003 Roof Above will review all grant agreements to ensure compliance with federal regulations, specifically regarding allowable costs. Contact person responsible for corrective action: Stephanie Shatto, Director of Data Impact Anticipated completion date: June 30, 2022 Tonya Frye Chief Financial Officer
FAC accepted this audit on April 16, 2021 — management decision was due October 16, 2021.
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