Audit 318016

FY End
2023-11-30
Total Expended
$67.28M
Findings
16
Programs
67
Organization: Lake County, Illinois (IL)
Year: 2023 Accepted: 2024-08-28

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
485251 2023-002 Significant Deficiency - L
485252 2023-002 Significant Deficiency - L
485253 2023-002 Significant Deficiency - L
485254 2023-002 Significant Deficiency - L
485255 2023-002 Significant Deficiency - L
485256 2023-002 Significant Deficiency - L
485257 2023-002 Significant Deficiency - L
485258 2023-002 Significant Deficiency - L
1061693 2023-002 Significant Deficiency - L
1061694 2023-002 Significant Deficiency - L
1061695 2023-002 Significant Deficiency - L
1061696 2023-002 Significant Deficiency - L
1061697 2023-002 Significant Deficiency - L
1061698 2023-002 Significant Deficiency - L
1061699 2023-002 Significant Deficiency - L
1061700 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.74M - 0
17.259 Wia Youth Activities $1.01M - 0
17.258 Wia Adult Program $875,265 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $823,817 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $715,157 - 0
14.218 Cdbg - Entitlement Grants Cluster $530,492 Yes 1
93.563 Child Support Enforcement $513,022 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $366,880 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $349,893 - 0
93.493 Congressional Directives $348,015 - 0
93.778 Medical Assistance Program $338,216 - 0
16.320 Services for Trafficking Victims $327,272 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $268,975 - 0
14.267 Continuum of Care Program $201,286 - 0
93.917 Hiv Care Formula Grants $201,137 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $190,165 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $161,379 - 0
93.667 Social Services Block Grant $160,620 - 0
97.042 Emergency Management Performance Grants $154,784 - 0
93.914 Hiv Emergency Relief Project Grants $151,815 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $138,004 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $129,058 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $120,000 - 0
93.958 Block Grants for Community Mental Health Services $117,046 - 0
16.575 Crime Victim Assistance $111,719 - 0
95.001 High Intensity Drug Trafficking Areas Program $104,302 - 0
93.217 Family Planning_services $90,538 - 0
20.205 Highway Planning and Construction $72,781 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $65,158 - 0
16.746 Capital Case Litigation Initiative $60,072 - 0
16.753 Congressionally Recommended Awards $59,008 - 0
10.555 National School Lunch Program $58,652 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $55,595 - 0
14.231 Emergency Solutions Grant Program $54,345 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $53,552 Yes 0
17.245 Trade Adjustment Assistance $49,317 - 0
90.404 2018 Hava Election Security Grants $41,496 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $39,690 - 0
66.472 Beach Monitoring and Notification Program Implementation Grants $34,973 - 0
15.608 Fish and Wildlife Management Assistance $33,861 - 0
10.553 School Breakfast Program $27,242 - 0
17.278 Wia Dislocated Worker Formula Grants $25,933 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $23,809 - 0
93.788 Opioid Str $21,580 - 0
14.239 Home Investment Partnerships Program $20,700 - 0
93.597 Grants to States for Access and Visitation Programs $20,495 - 0
16.606 State Criminal Alien Assistance Program $19,545 - 0
93.940 Hiv Prevention Activities_health Department Based $18,854 - 0
97.047 Building Resilient Infrastructure and Communities $14,502 - 0
17.285 Apprenticeship USA Grants $12,939 - 0
66.605 Performance Partnership Grants $12,633 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $12,486 Yes 0
93.268 Immunization Cooperative Agreements $12,358 - 0
97.052 Emergency Operations Center $10,586 - 0
16.607 Bulletproof Vest Partnership Program $9,610 - 0
97.039 Hazard Mitigation Grant $8,915 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $8,882 - 0
93.069 Public Health Emergency Preparedness $8,253 - 0
20.600 State and Community Highway Safety $6,992 - 0
97.024 Emergency Food and Shelter National Board Program $6,907 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,664 - 0
16.825 Smart Prosecution Initiative $4,696 - 0
20.616 National Priority Safety Programs $3,992 - 0
21.023 Emergency Rental Assistance Program $3,382 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $1,000 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $509 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $283 - 0

Contacts

Name Title Type
W2VMR6ZKNT21 Melissa Gallagher Auditee
8473772163 Amanda Blomberg Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Lake County, Illinois (the County) under programs of the federal government for the year ended November 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County.
Title: Pass-Through Agencies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. The accounting records for other grant programs are maintained on the accrual basis, i.e., when the revenue has been earned and the liability is incurred. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The following identifies the pass-through agency acronyms used on the schedule of expenditures of federal awards: ISBE Illinois State Board of Education IDHS Illinois Department of Human Services IDNR Illinois Department of Natural Resources CJIA Illinois Criminal Justice Information Authority Wauk City of Waukegan DCEO Illinois Department of Commerce and Economic Opportunity DOT Illinois Department of Transportation CMAP Chicago Metropolitan Agency for Planning RTA Regional Transportation Authority IEMA Illinois Emergency Management Agency IHFS Illinois Department of Healthcare and Family Services CDPH Chicago Department of Public Health AFC Aids Foundation of Chicago IDPH Illinois Department of Public Health SBOE Illinois State Board of Elections NACCHO National Association of County and City Health Officials IPHA Illinois Public Health Association ONDCP Office of National Drug Control Policy

Finding Details

Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.
Finding 2023-002 Assistance Listing Number: 14.218 CDBG Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Numbers/Years: All Awards / 2017-2023 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: The County did not submit any reports under the Transparency Act as required during the year under audit. Our sample was not statistically valid. Effect: Reports were not submitted as required. Questioned Costs: None noted. Cause: The County did not have a process in place to ensure reports were filed. Recommendation: We recommend the County determine responsibility for submitting the reports required by the Transparency Act, prepare the report prospectively, and determine if previous reports should be submitted. Views of Responsible Officials: In response, the County will initiate a process to ensure reports will be filed as required by the Federal Funding Accounting and Transparency Act. In addition, the County will determine if previous reports are to be prepared and submitted. On a prospective basis, the County will review and revise our procedures as necessary to ensure requirements are met of the Federal Funding Accounting and Transparency Act.