FAC Explorer

Audit 2473

FY End
2022-12-31
Total Expended
$113.29M
Findings
18
Programs
78
Organization: St. Louis County, Missouri (MO)
Year: 2022 Accepted: 2023-11-07
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1316 2022-001 Significant Deficiency - L
1317 2022-001 Significant Deficiency - L
1318 2022-001 Significant Deficiency - L
1319 2022-001 Significant Deficiency - L
1320 2022-001 Significant Deficiency - L
1321 2022-001 Significant Deficiency - L
1322 2022-001 Significant Deficiency - L
1323 2022-001 Significant Deficiency - L
1324 2022-001 Significant Deficiency - L
577758 2022-001 Significant Deficiency - L
577759 2022-001 Significant Deficiency - L
577760 2022-001 Significant Deficiency - L
577761 2022-001 Significant Deficiency - L
577762 2022-001 Significant Deficiency - L
577763 2022-001 Significant Deficiency - L
577764 2022-001 Significant Deficiency - L
577765 2022-001 Significant Deficiency - L
577766 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $34.91M Yes 0
21.023 Emergency Rental Assistance Program $25.54M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.44M - 0
17.258 Wia Adult Program $1.18M Yes 0
17.278 Wia Dislocated Worker Formula Grants $978,481 Yes 0
93.563 Child Support Enforcement $799,038 - 0
93.767 Children's Health Insurance Program $640,712 - 0
20.218 National Motor Carrier Safety $591,245 - 0
20.615 E-911 Grant Program $495,712 - 0
16.922 Equitable Sharing Program $474,301 - 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $380,584 - 0
93.495 Community Health Workers for Public Health Response and Resilient $378,973 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $329,311 - 0
20.106 Airport Improvement Program $327,091 - 0
97.091 Homeland Security Biowatch Program $300,387 - 0
16.754 Harold Rogers Prescription Drug Monitoring Program $278,254 - 0
93.940 Hiv Prevention Activities_health Department Based $274,438 - 0
93.069 Public Health Emergency Preparedness $245,520 - 0
20.205 Highway Planning and Construction $235,405 Yes 0
16.320 Services for Trafficking Victims $216,599 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $215,780 - 0
66.001 Air Pollution Control Program Support $201,538 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $190,566 - 0
93.667 Social Services Block Grant $171,831 - 0
93.910 Family and Community Violence Prevention Program $151,656 - 0
16.827 Justice Reinvestment Initiative $141,063 - 0
93.217 Family Planning_services $132,789 - 0
16.588 Violence Against Women Formula Grants $128,358 - 0
14.218 Community Development Block Grants/entitlement Grants $121,273 Yes 1
16.021 Justice Systems Response to Families $119,248 - 0
16.817 Byrne Criminal Justice Innovation Program $117,719 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $95,384 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $93,710 - 0
21.016 Equitable Sharing $88,477 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $85,763 - 0
20.600 State and Community Highway Safety $85,296 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $84,977 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $75,395 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $72,051 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $70,987 - 0
16.741 Dna Backlog Reduction Program $68,982 - 0
16.575 Crime Victim Assistance $64,342 - 0
16.029 Office on Violence Against Women Special Projects $60,021 - 0
93.575 Child Care and Development Block Grant $49,550 - 0
14.913 Healthy Homes Production Program $46,175 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $33,527 - 0
16.710 Public Safety Partnership and Community Policing Grants $30,564 - 0
93.558 Temporary Assistance for Needy Families $26,368 - 0
93.914 Hiv Emergency Relief Project Grants $21,680 - 0
20.616 National Priority Safety Programs $21,182 - 0
17.259 Wia Youth Activities $17,828 Yes 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $16,125 - 0
16.585 Drug Court Discretionary Grant Program $15,628 - 0
14.231 Emergency Solutions Grant Program $15,361 Yes 0
14.267 Continuum of Care Program $13,761 - 0
14.239 Home Investment Partnerships Program $13,653 - 0
93.268 Immunization Cooperative Agreements $11,671 - 0
10.559 Summer Food Service Program for Children $11,550 - 0
97.042 Emergency Management Performance Grants $11,380 - 0
20.607 Alcohol Open Container Requirements $10,052 - 0
93.103 Food and Drug Administration_research $9,506 - 0
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $9,446 - 0
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $8,896 - 0
14.248 Community Development Block Grants_section 108 Loan Guarantees $8,794 - 0
93.788 Opioid Str $8,109 - 0
16.593 Residential Substance Abuse Treatment for State Prisoners $6,887 - 0
17.201 Registered Apprenticeship $4,500 - 0
95.001 High Intensity Drug Trafficking Areas Program $3,960 - 0
97.067 Homeland Security Grant Program $3,534 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $2,936 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $2,147 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $2,077 - 0
93.994 Maternal and Child Health Services Block Grant to the States $1,054 - 0
21.019 Coronavirus Relief Fund $695 - 0
93.978 Preventive Health Services_sexually Transmitted Diseases Research, Demonstrations, and Public Information and Education Grants $464 - 0
93.070 Environmental Public Health and Emergency Response $361 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $148 - 0
15.658 Natural Resource Damage Assessment, Restoration and Implementation $2 - 0

Contacts

Name Title Type
PBMMQYFMJGE6 Vickie Fredrick Auditee
3146155062 Adam Pulley Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expendiutes reported in the Schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: St. Louis County has annual studies performed for indirect cost rates.

Finding Details

Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.
Finding 2022-001
2022-001 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grant-Entitlement Grants Cluster Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-15-UC-29-2001, 2015; B-17-UC-29-0001, 2017; B-19-UC-29-0001, 2019; B-20-UW-29-0001, 2020; B-20-UC-29-0001, 2020; B-21-UC-29-0001, 2021 Award Period September 27, 2016 – September 1, 2028 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency (FFATA) Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. The County must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Failure to comply with reporting requirements could result in loss of future funding. Recommendation We recommend the County implement a process and control that includes tracking and approving timely submission of the FFATA reports as well as training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding. The Director of Department of Human Services shall work with his management team to develop and execute a plan to (1) Communicate with the U.S. Department of Housing and Urban Development to determine whether and how St. Louis County can update and submit the Federal Funding Accountability and Transparency Act (FFATA) reporting of the Community Development Block Grants for expenditure year 2022 by December 31, 2023. (2) Establish department compliance procedures to communicate and manage federal awards to ensure compliance with laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to St. Louis County, Missouri’s federal programs. (3) Define and communicate required yearly grant management training and ensure training completion is timely and records are kept. (4) Establish quality controls and monitoring processes to ensure accurate accounting, reconciliations, tracking, and timely reporting.