Equipment and Real Property Management – Significant Deficiency in Controls over Compliance and Noncompliance
ALN #20.205 – Contract # 18-22XXIA001– Highway Planning and Construction
Criteria – A physical inventory of the property purchased with grant funds must be performed and the results reconciled with the property records at least once every two years.
Condition/Context - The grant program maintains 21 total pieces of equipment all of which are courtesy patrol vehicles used to carry out the purpose of the grant program. Grant management did not perform a complete physical inventory of all vehicles in service during the fiscal year; 13 of the 21 vehicles were improperly excluded from the Courtesy Patrol department on the Sheriff’s Department’s Annual Property Certification. Of the 13 vehicles, 9 were identified as improperly included in a separate department within the Certification and 4 were excluded entirely.
Cause - Management did not maintain a proper control to ensure all courtesy patrol vehicles are included in the Annual Property Certification for the Sheriff's Department or reported within the correct department.
Effect - Failure to perform a proper inventory control could lead to inaccurate and incomplete property records or a misappropriation of assets. Failure to properly track and report inventory could result in a loss of funding.
Questioned Cost - None.
Recommendations - Management should perform a complete inventory of all equipment maintained by the grant program.
View of Responsible Officials - See Corrective Action Plan.
New/Repeat Finding - New Finding
Equipment and Real Property Management – Significant Deficiency in Controls over Compliance and Noncompliance
ALN #20.205 – Contract # 18-22XXIA001– Highway Planning and Construction
Criteria – A physical inventory of the property purchased with grant funds must be performed and the results reconciled with the property records at least once every two years.
Condition/Context - The grant program maintains 21 total pieces of equipment all of which are courtesy patrol vehicles used to carry out the purpose of the grant program. Grant management did not perform a complete physical inventory of all vehicles in service during the fiscal year; 13 of the 21 vehicles were improperly excluded from the Courtesy Patrol department on the Sheriff’s Department’s Annual Property Certification. Of the 13 vehicles, 9 were identified as improperly included in a separate department within the Certification and 4 were excluded entirely.
Cause - Management did not maintain a proper control to ensure all courtesy patrol vehicles are included in the Annual Property Certification for the Sheriff's Department or reported within the correct department.
Effect - Failure to perform a proper inventory control could lead to inaccurate and incomplete property records or a misappropriation of assets. Failure to properly track and report inventory could result in a loss of funding.
Questioned Cost - None.
Recommendations - Management should perform a complete inventory of all equipment maintained by the grant program.
View of Responsible Officials - See Corrective Action Plan.
New/Repeat Finding - New Finding
Reporting – Significant Deficiency in Controls over Compliance and Noncompliance
ALN #93.686 – Contract #UT8HA33930 - HIV Emergency Relief Project Grants RW Supplement
ALN #93.137 – Contract #CPIMP211284-01-0 - COVID-19 Minority Health Community Programs
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).
Condition/Context - A total of $1,117,769 of costs was passed through to selected sub recipients during the year and the subawards were not reported in the FSRS.
HIV Emergency Relief Project Grants RW Supplement
Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
There were a total of five subrecipients selected that had awards/expenditures greater than $30,000 that were not reported in the FSRS.
Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$1,030,818 $1,212,555 $1,212,555 $1,212,555 $1,212,555
COVID-19 Minority Health Community Programs
Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
There were two subrecipients that had awards/expenditures greater than $30,000 that were not reported in the FSRS.
Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$86,951 $99,300 $99,300 $99,300 $99,300
Cause - Grant Management was not aware of the subaward reporting requirement.
Effect - Failure to report subaward data could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Cost - None.
Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis.
View of Responsible Officials - See Corrective Action Plan.
New/Repeat Finding – This finding is repeat from prior year’s finding #2022-004 ALN #14.218– Community Development Block/Entitlement Grants.
Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis.
View of Responsible Officials - See Corrective Action Plan.
Reporting – Significant Deficiency in Controls over Compliance and Noncompliance
ALN #93.686 – Contract #UT8HA33930 - HIV Emergency Relief Project Grants RW Supplement
ALN #93.137 – Contract #CPIMP211284-01-0 - COVID-19 Minority Health Community Programs
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).
Condition/Context - A total of $1,117,769 of costs was passed through to selected sub recipients during the year and the subawards were not reported in the FSRS.
HIV Emergency Relief Project Grants RW Supplement
Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
There were a total of five subrecipients selected that had awards/expenditures greater than $30,000 that were not reported in the FSRS.
Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$1,030,818 $1,212,555 $1,212,555 $1,212,555 $1,212,555
COVID-19 Minority Health Community Programs
Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
There were two subrecipients that had awards/expenditures greater than $30,000 that were not reported in the FSRS.
Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$86,951 $99,300 $99,300 $99,300 $99,300
Cause - Grant Management was not aware of the subaward reporting requirement.
Effect - Failure to report subaward data could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Cost - None.
Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis.
View of Responsible Officials - See Corrective Action Plan.
New/Repeat Finding – This finding is repeat from prior year’s finding #2022-004 ALN #14.218– Community Development Block/Entitlement Grants.
Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis.
View of Responsible Officials - See Corrective Action Plan.
Equipment and Real Property Management – Significant Deficiency in Controls over Compliance and Noncompliance
ALN #20.205 – Contract # 18-22XXIA001– Highway Planning and Construction
Criteria – A physical inventory of the property purchased with grant funds must be performed and the results reconciled with the property records at least once every two years.
Condition/Context - The grant program maintains 21 total pieces of equipment all of which are courtesy patrol vehicles used to carry out the purpose of the grant program. Grant management did not perform a complete physical inventory of all vehicles in service during the fiscal year; 13 of the 21 vehicles were improperly excluded from the Courtesy Patrol department on the Sheriff’s Department’s Annual Property Certification. Of the 13 vehicles, 9 were identified as improperly included in a separate department within the Certification and 4 were excluded entirely.
Cause - Management did not maintain a proper control to ensure all courtesy patrol vehicles are included in the Annual Property Certification for the Sheriff's Department or reported within the correct department.
Effect - Failure to perform a proper inventory control could lead to inaccurate and incomplete property records or a misappropriation of assets. Failure to properly track and report inventory could result in a loss of funding.
Questioned Cost - None.
Recommendations - Management should perform a complete inventory of all equipment maintained by the grant program.
View of Responsible Officials - See Corrective Action Plan.
New/Repeat Finding - New Finding
Equipment and Real Property Management – Significant Deficiency in Controls over Compliance and Noncompliance
ALN #20.205 – Contract # 18-22XXIA001– Highway Planning and Construction
Criteria – A physical inventory of the property purchased with grant funds must be performed and the results reconciled with the property records at least once every two years.
Condition/Context - The grant program maintains 21 total pieces of equipment all of which are courtesy patrol vehicles used to carry out the purpose of the grant program. Grant management did not perform a complete physical inventory of all vehicles in service during the fiscal year; 13 of the 21 vehicles were improperly excluded from the Courtesy Patrol department on the Sheriff’s Department’s Annual Property Certification. Of the 13 vehicles, 9 were identified as improperly included in a separate department within the Certification and 4 were excluded entirely.
Cause - Management did not maintain a proper control to ensure all courtesy patrol vehicles are included in the Annual Property Certification for the Sheriff's Department or reported within the correct department.
Effect - Failure to perform a proper inventory control could lead to inaccurate and incomplete property records or a misappropriation of assets. Failure to properly track and report inventory could result in a loss of funding.
Questioned Cost - None.
Recommendations - Management should perform a complete inventory of all equipment maintained by the grant program.
View of Responsible Officials - See Corrective Action Plan.
New/Repeat Finding - New Finding
Reporting – Significant Deficiency in Controls over Compliance and Noncompliance
ALN #93.686 – Contract #UT8HA33930 - HIV Emergency Relief Project Grants RW Supplement
ALN #93.137 – Contract #CPIMP211284-01-0 - COVID-19 Minority Health Community Programs
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).
Condition/Context - A total of $1,117,769 of costs was passed through to selected sub recipients during the year and the subawards were not reported in the FSRS.
HIV Emergency Relief Project Grants RW Supplement
Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
There were a total of five subrecipients selected that had awards/expenditures greater than $30,000 that were not reported in the FSRS.
Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$1,030,818 $1,212,555 $1,212,555 $1,212,555 $1,212,555
COVID-19 Minority Health Community Programs
Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
There were two subrecipients that had awards/expenditures greater than $30,000 that were not reported in the FSRS.
Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$86,951 $99,300 $99,300 $99,300 $99,300
Cause - Grant Management was not aware of the subaward reporting requirement.
Effect - Failure to report subaward data could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Cost - None.
Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis.
View of Responsible Officials - See Corrective Action Plan.
New/Repeat Finding – This finding is repeat from prior year’s finding #2022-004 ALN #14.218– Community Development Block/Entitlement Grants.
Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis.
View of Responsible Officials - See Corrective Action Plan.
Reporting – Significant Deficiency in Controls over Compliance and Noncompliance
ALN #93.686 – Contract #UT8HA33930 - HIV Emergency Relief Project Grants RW Supplement
ALN #93.137 – Contract #CPIMP211284-01-0 - COVID-19 Minority Health Community Programs
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).
Condition/Context - A total of $1,117,769 of costs was passed through to selected sub recipients during the year and the subawards were not reported in the FSRS.
HIV Emergency Relief Project Grants RW Supplement
Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
There were a total of five subrecipients selected that had awards/expenditures greater than $30,000 that were not reported in the FSRS.
Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$1,030,818 $1,212,555 $1,212,555 $1,212,555 $1,212,555
COVID-19 Minority Health Community Programs
Transactions Tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
There were two subrecipients that had awards/expenditures greater than $30,000 that were not reported in the FSRS.
Dollar amount of Tested Transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements
$86,951 $99,300 $99,300 $99,300 $99,300
Cause - Grant Management was not aware of the subaward reporting requirement.
Effect - Failure to report subaward data could potentially constitute an event of noncompliance with the award contract, which may result in the early termination of the grant award, non-reimbursement of grant funding, or cessation of future funding.
Questioned Cost - None.
Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis.
View of Responsible Officials - See Corrective Action Plan.
New/Repeat Finding – This finding is repeat from prior year’s finding #2022-004 ALN #14.218– Community Development Block/Entitlement Grants.
Recommendations - Management should ensure that they have a mechanism for reporting subaward data completely and accurately in the FSRS on a timely basis.
View of Responsible Officials - See Corrective Action Plan.