Audit 310753

FY End
2023-09-30
Total Expended
$128.14M
Findings
40
Programs
59
Year: 2023 Accepted: 2024-06-28
Auditor: Rsm US LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
403862 2023-002 Significant Deficiency - L
403863 2023-002 Significant Deficiency - L
403864 2023-002 Significant Deficiency - L
403865 2023-002 Significant Deficiency - L
403866 2023-002 Significant Deficiency - L
403867 2023-002 Significant Deficiency - L
403868 2023-002 Significant Deficiency - L
403869 2023-002 Significant Deficiency - L
403870 2023-002 Significant Deficiency - L
403871 2023-002 Significant Deficiency - L
403872 2023-004 - - L
403873 2023-004 - - L
403874 2023-004 - - L
403875 2023-004 - - L
403876 2023-004 - - L
403877 2023-004 - - L
403878 2023-004 - - L
403879 2023-004 - - L
403880 2023-004 - - L
403881 2023-004 - - L
980304 2023-002 Significant Deficiency - L
980305 2023-002 Significant Deficiency - L
980306 2023-002 Significant Deficiency - L
980307 2023-002 Significant Deficiency - L
980308 2023-002 Significant Deficiency - L
980309 2023-002 Significant Deficiency - L
980310 2023-002 Significant Deficiency - L
980311 2023-002 Significant Deficiency - L
980312 2023-002 Significant Deficiency - L
980313 2023-002 Significant Deficiency - L
980314 2023-004 - - L
980315 2023-004 - - L
980316 2023-004 - - L
980317 2023-004 - - L
980318 2023-004 - - L
980319 2023-004 - - L
980320 2023-004 - - L
980321 2023-004 - - L
980322 2023-004 - - L
980323 2023-004 - - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $25.88M Yes 0
93.914 Hiv Emergency Relief Project Grants $4.77M - 0
14.218 Community Development Block Grants/entitlement Grants $2.80M Yes 2
93.568 Low-Income Home Energy Assistance $2.10M - 0
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $1.80M - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.26M - 0
97.067 Homeland Security Grant Program $978,180 Yes 0
14.248 Community Development Block Grants_section 108 Loan Guarantees $900,000 - 0
97.044 Assistance to Firefighters Grant $711,956 - 0
93.563 Child Support Enforcement $676,232 - 0
97.132 Financial Assistance for Countering Violent Extremism $612,967 - 0
16.575 Crime Victim Assistance $523,195 - 0
16.582 Crime Victim Assistance/discretionary Grants $476,592 - 0
14.231 Emergency Solutions Grant Program $436,325 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $423,579 - 0
97.024 Emergency Food and Shelter National Board Program $400,000 - 0
16.320 Services for Trafficking Victims $325,975 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $320,094 - 0
90.404 2018 Hava Election Security Grants $315,260 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $297,200 - 0
97.007 Homeland Security Preparedness Technical Assistance Program $291,454 - 0
93.499 Low Income Household Water Assistance Program $291,213 - 0
97.042 Emergency Management Performance Grants $280,997 - 0
14.267 Continuum of Care Program $236,845 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $228,499 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $212,666 - 0
20.600 State and Community Highway Safety $200,000 - 0
14.239 Home Investment Partnerships Program $186,553 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $178,644 - 0
16.036 Prosecuting Cold Cases Using Dna $137,153 - 0
93.053 Nutrition Services Incentive Program $128,213 - 0
14.241 Housing Opportunities for Persons with Aids $120,725 - 0
93.569 Community Services Block Grant $109,547 - 0
20.106 Airport Improvement Program $108,165 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $105,000 - 0
20.507 Federal Transit_formula Grants $101,566 - 0
20.616 National Priority Safety Programs $100,000 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $94,940 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $88,556 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $87,982 - 0
16.017 Sexual Assault Services Formula Program $81,363 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $80,558 - 0
15.605 Sport Fish Restoration Program $57,557 - 0
97.039 Hazard Mitigation Grant $52,500 - 0
16.606 State Criminal Alien Assistance Program $49,989 - 0
20.205 Highway Planning and Construction $42,848 - 0
16.741 Dna Backlog Reduction Program $40,645 - 0
16.817 Byrne Criminal Justice Innovation Program $39,387 - 0
20.325 Consolidated Rail Infrastructure and Safety Improvements $27,007 - 0
15.245 Plant Conservation and Restoration Management $24,639 - 0
95.001 High Intensity Drug Trafficking Areas Program $23,556 - 0
10.767 Intermediary Relending Program $19,587 - 0
14.401 Fair Housing Assistance Program_state and Local $8,100 - 0
11.419 Coastal Zone Management Administration Awards $6,854 - 0
16.588 Violence Against Women Formula Grants $5,314 - 0
14.256 Neighborhood Stabilization Program-2 $3,425 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $887 - 0
16.812 Second Chance Act Reentry Initiative $396 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $-5,172 - 0

Contacts

Name Title Type
XL2DNFMPCR44 Andres Figueroa Auditee
5613554232 Brett Friedman Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in governmental type funds and on the accrual basis of accounting for expenses of the proprietary fund types. Such expenditures/expenses are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to use a 19.36% indirect cost rate as allowed under the Uniform Guidance. The County elected not to use the 10% de minimis indirect cost rate as allowed under Section 2 CFR 200.414(f). The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the grant activity of certain federal award programs and state financial assistance projects of Palm Beach County, Florida (the County) for the year ended September 30, 2023. The federal awards and state financial assistance received by the Solid Waste Authority, a major discretely presented component unit, the Westgate Belvedere Homes Community Redevelopment Agency, a discretely presented component unit, and the Housing Finance Authority, a discretely presented component unit, are not included in the Schedule. 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) and Chapter 10.550, Rules of the Auditor General of the State of Florida. Because this 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.
Title: Summary of Significant Accounting Policies Accounting Policies: The Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in governmental type funds and on the accrual basis of accounting for expenses of the proprietary fund types. Such expenditures/expenses are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to use a 19.36% indirect cost rate as allowed under the Uniform Guidance. The County elected not to use the 10% de minimis indirect cost rate as allowed under Section 2 CFR 200.414(f). The Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in governmental type funds and on the accrual basis of accounting for expenses of the proprietary fund types. Such expenditures/expenses are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures/expenses 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. Passthrough entity identifying numbers are presented where available.
Title: Indirect Cost Rate Accounting Policies: The Schedule is presented using the modified accrual basis of accounting for expenditures accounted for in governmental type funds and on the accrual basis of accounting for expenses of the proprietary fund types. Such expenditures/expenses are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has elected to use a 19.36% indirect cost rate as allowed under the Uniform Guidance. The County elected not to use the 10% de minimis indirect cost rate as allowed under Section 2 CFR 200.414(f). The County has elected to use a 19.36% indirect cost rate as allowed under the Uniform Guidance. The County elected not to use the 10% de minimis indirect cost rate as allowed under Section 2 CFR 200.414(f).

Finding Details

2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.