EIN: 870212465
UEI: LL7ERP559N65
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 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 July 5, 2026 (52 days ago).
What is a management decision? →During the course of our engagement, it was noted that one of the 45 selected transactions was unsupported. The Road Home had implemented a process to accrue payroll within the billing period of the grant for payroll related to the SSVF grant, and that for a portion of the year, the accrued payroll was not reversed out, causing an over-billing of the portion of payroll related to these accruals. Cause: Lack of sufficient controls to ensure monthly reversals of month-end accruals. Effect: Billed payroll transactions related to the SSVF grant are misstated in the Organization’s Schedule of Federal Expenditures. Questioned Costs: $28,634. Note that the transaction selected for testing that was determined to be unsupported totaled $102.08. After discovering this error, we reviewed all effected costs for the period of error and concluded that the total error in the program was $28,634. Context: It was noted that the error was restricted to the monthly accruals. As such, we were able to identify explicitly which transactions were not reversed out and were subsequently billed to the grant. As such, no additional selections were made as the detail revealed $28,634 of transactions that were duplicate billed. Repeat Finding from Prior Year(s): No Recommendation: We recommend that the Organization implements a system to ensure monthly payroll amounts are not duplicate billed to the grantor. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴U.S. Department of Veteran Affairs Federal Financial Assistance Listing #64.033 Award 15-UT-336 Supportive Services for Veteran Families Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: The Organization should have procedures in place to ensure that items billed to the grant are supported by proper documentation. Condition: During the course of our engagement, it was noted that one of the 45 selected transactions was unsupported. The Road Home had implemented a process to accrue payroll within the billing period of the grant for payroll related to the SSVF grant, and that for a portion of the year, the accrued payroll was not reversed out, causing an over-billing of the portion of payroll related to these accruals. Cause: Lack of sufficient controls to ensure monthly reversals of month-end accruals. Effect: Billed payroll transactions related to the SSVF grant are misstated in the Organization’s Schedule of Federal Expenditures. Questioned Costs: $28,634. Note that the transaction selected for testing that was determined to be unsupported totaled $102.08. After discovering this error, we reviewed all effected costs for the period of error and concluded that the total error in the program was $28,634. Context: It was noted that the error was restricted to the monthly accruals. As such, we were able to identify explicitly which transactions were not reversed out and were subsequently billed to the grant. As such, no additional selections were made as the detail revealed $28,634 of transactions that were duplicate billed. Repeat Finding from Prior Year(s): No Recommendation: We recommend that the Organization implements a system to ensure monthly payroll amounts are not duplicate billed to the grantor. Views of Responsible Officials: Management agrees with the finding.
Management agrees with the finding. The weakness occurred due to the implementation of a change in the accrual process not initially being fully documented as an additional task in the billing workflow. Our corrective action plan is as follows: • Rectify the financial impact of the identified duplicated cost (which is isolated to a single billing period) via a billing adjustment to ensure the net reimbursement of program expenses by the relevant funder is accurate. • Document the rationale for the payroll accrual and its subsequent reversal, and the individual steps required at each stage of the billing and review processes. The CFO, Controller and Grant Billing Manager are responsible for implementing this action plan which will be complete by end of December 2025. In the interim, the payroll accrual and reversal process is being subject to particular and focused review during the monthly billing process to ensure compliance while we implement the long-term plan.
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