FAC Explorer

Audit 305874

FY End
2023-12-31
Total Expended
$46.40M
Findings
14
Programs
44
Organization: Washtenaw County (MI)
Year: 2023 Accepted: 2024-05-09
Auditor: Rehmann Robson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396226 2023-001 Significant Deficiency - L
396227 2023-001 Significant Deficiency - L
396228 2023-001 Significant Deficiency - L
396229 2023-001 Significant Deficiency - L
396230 2023-001 Significant Deficiency - L
396231 2023-001 Significant Deficiency - L
396232 2023-001 Significant Deficiency - L
972668 2023-001 Significant Deficiency - L
972669 2023-001 Significant Deficiency - L
972670 2023-001 Significant Deficiency - L
972671 2023-001 Significant Deficiency - L
972672 2023-001 Significant Deficiency - L
972673 2023-001 Significant Deficiency - L
972674 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $1.57M Yes 1
93.778 Medical Assistance Program $846,873 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $702,653 - 0
93.563 Child Support Enforcement $558,613 - 0
95.001 High Intensity Drug Trafficking Areas Program $395,871 - 0
14.231 Emergency Solutions Grant Program $277,016 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $276,887 - 0
21.023 Emergency Rental Assistance Program $260,557 - 0
93.268 Immunization Cooperative Agreements $239,217 - 0
94.011 Foster Grandparent Program $184,397 - 0
81.042 Weatherization Assistance for Low-Income Persons $179,882 - 0
93.499 Low Income Household Water Assistance Program $159,411 - 0
93.958 Block Grants for Community Mental Health Services $145,048 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $141,061 - 0
93.889 National Bioterrorism Hospital Preparedness Program $140,860 - 0
93.150 Projects for Assistance in Transition From Homelessness (path) $135,276 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $121,918 - 0
93.658 Foster Care_title IV-E $118,806 - 0
15.663 Nfwf-Usfws Conservation Partnership $115,556 - 0
93.569 Community Services Block Grant $112,605 - 0
93.940 Hiv Prevention Activities_health Department Based $101,810 - 0
21.032 Covid-19 - Arpa - Latcf $100,000 - 0
93.568 Low-Income Home Energy Assistance $94,051 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $93,029 - 0
14.267 Continuum of Care Program $89,043 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $72,248 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $66,400 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $65,125 - 0
66.469 Great Lakes Program $47,222 - 0
14.239 Home Investment Partnerships Program $44,109 - 0
93.069 Public Health Emergency Preparedness $40,531 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $40,000 Yes 0
97.042 Emergency Management Performance Grants $34,719 - 0
16.585 Drug Court Discretionary Grant Program $28,078 - 0
93.994 Maternal and Child Health Services Block Grant to the States $12,820 - 0
20.616 National Priority Safety Programs $10,810 - 0
10.553 School Breakfast Program $7,725 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $6,400 - 0
16.812 Second Chance Act Reentry Initiative $6,232 - 0
97.024 Emergency Food and Shelter National Board Program $4,648 - 0
97.067 Homeland Security Grant Program $2,121 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $1,500 - 0
10.555 National School Lunch Program $454 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $150 - 0

Contacts

Name Title Type
M5WKMFUV9GA4 Thomas Sweeney Auditee
7342223771 Nathan C. Baldermann Auditor
No contacts on file

Notes to SEFA

Title: FISCAL REPORTING Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Washtenaw County, Michigan (the “County”) under programs of the federal government for the year ended December 31, 2023, except as discussed below in Note 3. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. The County’s reporting entity is defined in Note 1 of the County’s Annual Comprehensive Financial Report. The County’s financial statements include the operations of the Washtenaw County Road Commission, which received federal awards that are not included in the Schedule for the year ended December 31, 2023, as this entity was separately audited. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the County has elected not to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. Certain departments and their grants are reported on a September 30 year-end basis; these are denoted on the Schedule with an asterisk (*).
Title: PASS-THROUGH AGENCIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Washtenaw County, Michigan (the “County”) under programs of the federal government for the year ended December 31, 2023, except as discussed below in Note 3. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. The County’s reporting entity is defined in Note 1 of the County’s Annual Comprehensive Financial Report. The County’s financial statements include the operations of the Washtenaw County Road Commission, which received federal awards that are not included in the Schedule for the year ended December 31, 2023, as this entity was separately audited. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: For purposes of charging indirect costs to federal awards, the County has elected not to use the 10 percent de minimis cost rate as permitted by §200.414 of the Uniform Guidance. The County receives certain federal awards as subgrants from non-federal entities. Pass-through entities, where applicable, have been identified in the Schedule with an abbreviation, defined as follows: “See the Notes to the SEFA for chart/table."

Finding Details

Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
Finding 2023-001
Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; All project numbers. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct 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). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. Condition. The County did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The County does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The County will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.