Audit of the Youth Shelters and Family Services' Transitional Living Program Grant, (06-CX-0491)

This final report provides the results of our audit of the Administration for Children and Families' grant to the Youth Shelters and Family Services (YSFS) for the Transitional Living Program. This grant covered the 3-year period November 1, 1996 through October 31, 1999. The objectives of the audit were to determine if YSFS: (1) achieved the grant objectives, (2) complied with standard terms and conditions of the grant, and (3) maintained a system of accounting and internal controls capable of managing Federal funds. The YSFS was able to achieve all grant objectives to assist homeless youth, 16 to 21 years of age. Also, YSFS generally complied with the standard terms and conditions of the grant as well as established and followed accounting procedures enabling it to manage and account for Federal funds. However, our audit of YSFS' accounting controls revealed weaknesses that need to be corrected.  The YSFS generally agreed with our recommendations and provided information on steps it is or has already taken to comply with the recommendations. However, we continue to believe that YSFS needs to ensure the accuracy of its SF-269s and strengthen controls over fixed assets.