TARRANT COUNTY HOMELESS COALITION

Finding No. 2023‐001: Period of Performance – material weakness in internal control over compliance and compliance finding. Continuum of Care Program ALN 14.267 Criteria: As stipulated in 2 CFR Part 200.403(h) of the Uniform Guidance, a cost must be incurred during the approved budget period, unless otherwise authorized by the federal awarding agency or pass‐through entity. Condition: During period of performance testing 1 out of the 14 sample selections was not in compliance with period of performance requirements. Cause: TCHC’s management was not aware that prior authorization from grantor was required to charge expenses from the previous grant period to the new grant period. TCHC had exhausted all the previous grant period funds before the end of the grant period. Effect: TCHC incorrectly charged costs to the grant period beginning December 31, 2023, rather than to the grant period ending November 30, 2023 in accordance with when the costs were incurred. Questioned Costs: None in excess of reporting requirements. Recommendation: TCHC should put internal controls in place to ensure that costs are charged and allocated to the proper grant period. Management’s Response: See corrective action plan.