Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-002
U.S. Department of the Treasury
Assistance Listing Number 21.027 – COVID-19 - American Rescue Plan Act Funds (US Treasury
ARPA)
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: Yes, 2023-003
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 3 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-002
U.S. Department of the Treasury
Assistance Listing Number 21.027 – COVID-19 - American Rescue Plan Act Funds (US Treasury
ARPA)
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: Yes, 2023-003
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 3 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-003
Small Business Administration
Assistance Listing Number 59.059– Inclusive Venture Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-001
U.S. Department of Housing and Urban Development
Assistance Listing Number 14.239 – Home Investment Partnership Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-002
U.S. Department of the Treasury
Assistance Listing Number 21.027 – COVID-19 - American Rescue Plan Act Funds (US Treasury
ARPA)
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: Yes, 2023-003
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 3 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-002
U.S. Department of the Treasury
Assistance Listing Number 21.027 – COVID-19 - American Rescue Plan Act Funds (US Treasury
ARPA)
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: Yes, 2023-003
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 3 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
Finding 2024-003
Small Business Administration
Assistance Listing Number 59.059– Inclusive Venture Program
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 1 out of 1 selection, the agreement with the subrecipient did not clearly identify the Federal assistance
listing.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report.
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Significant Deficiency over Subrecipient Monitoring
Repeat Finding: No
Criteria:
A pass-through entity (PTE) must clearly identify to the subrecipient the award as a subaward at the time
of subaward (or subsequent subaward modification) by providing the information described in 2 CFR
section 200.332(a)(1); all requirements imposed by the PTE on the subrecipient so that the Federal award
is used in accordance with Federal statutes, regulations, and the terms and conditions of the award (2 CFR
section 200.332(a)(2)); and any additional requirements that the PTE imposes on the subrecipient in order
for the PTE to meet its own responsibility for the Federal award (e.g., financial, performance, and special
reports) (2 CFR section 200.332(a)(3)).
Condition and Context:
For 2 out of 2 selections, the agreement with the subrecipient did not clearly identify the Federal
assistance listing.
Cause:
The County did not inform its subrecipients of Federal requirements included in Uniform Guidance
related to procedures required for subrecipient monitoring.
Effect or Potential Effect:
The subrecipient may not be in compliance with Uniform Guidance, therefore causing the County not to
be in compliance with Uniform Guidance.
Questioned Costs:
Unknown.
Recommendation:
We recommend that the County prepare and maintain a written plan to ensure subrecipients are aware of
the Uniform Guidance requirements.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report
Finding 2024-005
U.S. Department of the Health and Human Services
Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And
Recovery Services
Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles
Repeat Finding: No
Criteria:
In accordance with 2 CFR §200.303: The non-Federal entity must: (a) Establish and maintain effective
internal control over the Federal award that provides reasonable assurance that the non-Federal entity is
managing the Federal award in compliance with Federal statutes, regulations, and the terms and
conditions of the Federal award.
Condition and Context:
For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the
expense paid with grant funds.
Cause:
The County did not implement the controls in place to ensure all the invoices are retained properly.
Effect or Potential Effect:
The County may not be in compliance with Uniform Guidance.
Questioned Costs:
$2,315.84
Recommendation:
We recommend that the County implement improvements to its policies and procedures to ensure
documents are retained in accordance with its retention policy.
Views of Responsible Officials:
Management agrees with the finding. Refer to the Corrective Action Plan Section of this report