2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 002 Federal agency: U.S. Department of Treasury Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The County did not have an internal control process in place to review the indirect cost allocation to the program to ensure it was allowable in accordance with Uniform Guidance. Criteria or Specific Requirement: According to ? 200.303 Internal controls of 2 CFR Part 200, the non-federal entity must 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. Questioned Costs: None Effect: With no internal controls an overallocation of indirect costs may occur causing noncompliance related to allowable costs. Context: As payroll costs were charged to the program for a member of management the overhead rate applied to management employees was also charged, however, the County did not have documentation that proper internal controls were in place to review indirect costs allocated to the program in accordance with Uniform Guidance. Cause: The County did not establish observable internal controls over the indirect cost allocation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 003 Federal agency: U.S. Department of Housing & Urban Development (HUD) Federal program title: COVID-19 Community Development Block Grants/Entitlements Grants Assistance Listing Number: 14.218 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: The County did not submit the required Federal Funding Accountably and Transparency Act report for the first-tier subawards related to CARES Act funding received under the program. Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., 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). Questioned Costs: None Effect: Noncompliance with reporting requirements for the federal program. Context: Federal Funding Accountability and Transparency Act reporting was not submitted related to two first-tier subrecipients with total CARES Act awards passed through of $133,742. Cause: The program manager did not know that additional reporting was required. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the County provide additional training to program managers regarding the documentation of program compliance requirements and the development of internal controls to ensure that all compliance requirements are met. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.
2022 ? 002 Federal agency: U.S. Department of Treasury Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: The County did not have an internal control process in place to review the indirect cost allocation to the program to ensure it was allowable in accordance with Uniform Guidance. Criteria or Specific Requirement: According to ? 200.303 Internal controls of 2 CFR Part 200, the non-federal entity must 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. Questioned Costs: None Effect: With no internal controls an overallocation of indirect costs may occur causing noncompliance related to allowable costs. Context: As payroll costs were charged to the program for a member of management the overhead rate applied to management employees was also charged, however, the County did not have documentation that proper internal controls were in place to review indirect costs allocated to the program in accordance with Uniform Guidance. Cause: The County did not establish observable internal controls over the indirect cost allocation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that that County establish an internal control process for reviewing and approving indirect costs allocated in accordance with Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation.