Community Development Block Grant and COVID-19 Community
Development Block Grant – Material Weakness
Condition: During testing of the Federal Funding Accountability and Transparency
Act (FFATA) reports, it was noted that no FFATA reporting had been completed
during the year ended December 31, 2023.
...
Community Development Block Grant and COVID-19 Community
Development Block Grant – Material Weakness
Condition: During testing of the Federal Funding Accountability and Transparency
Act (FFATA) reports, it was noted that no FFATA reporting had been completed
during the year ended December 31, 2023.
Recommendation: We recommend that the County continue with the process
being implemented during the fiscal year 2024, which includes completing
submission of the reports and tracking the timely submission of the FFATA reports.
Explanation of disagreement with audit finding: There is no disagreement with
the audit finding.
Action taken in response to finding: With significant turnover of tenured
leadership and employees within the Community Resources Department, Arapahoe
County Community Resources took proactive measures in 2023 for review of the
Community Development Housing and Homeless Services (CDHHS) programs
(CDBG and HOME Investment) by recognized consultants within the field.
Community Resources has contracted with two consultants, to assist in a full review
and re-development of policies and procedures (Civitas) for the CDBG and HOME
programs as well as a full review of all case files (Affordable Housing
Consultants). Included with this response are the contracts with both Civitas and
Affordable Housing Consultants for verification purposes. The County anticipates
their work to be completed and an implementation of updated policies and
procedures for these programs by fall of 2024.
In response to the direct finding of no FFATA reporting during the year ending
December 31st, 2023, Arapahoe County has ensured the entry of all sampled
contracts. Demonstration of the report submissions have been submitted for
verification purposes. It is important to note that all sub-agreements included the
necessary FFATA information for the review period, but Community Resources
failed to ensure that this information was entered into the FFATA Subaward
Reporting System (FSRS).
To ensure internal controls are in place for the FFATA’s timely and accurate
submissions for all future subawards, Arapahoe County’s Community Resources
Department has created the following internal controls and governance:
1. Creation of the FFATA Reporting Form which will be completed and submitted
along with all future subaward agreements and includes all necessary
information for complete and accurate submittal into FSRS.
2. Creation of the FFATA Subrecipient Reporting Work Instructions which detail
the process, to include roles and responsibilities, for the completion and entry
of the FFATA.
3. Update to our Grant Administration Policy which includes the requirement to
complete and enter the FFATA in our grant administration oversight and track
timely submission of the reports.
Name of the contact persons responsible for corrective action: Katherine
Smith
Planned completion date for corrective action plan: September 30, 2024