U.S. Department of Agriculture Passed through Illinois Department of Education, Minnesota Department of Education, and North Dakota Department of Education Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Summer Food Service Program for Children, 10.559 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 10.553, 10.555, and 10.559 on the Consolidated Schedule of Expenditures of Federal Awards. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no formal documentation of review and approval of seven invoices selected for testing. There was no formal documentation of review and approval for 31 meal count sheets selected for testing. There was no formal documentation of review and approval prior to submission for ten reimbursement requests selected for testing. Cause: The Organization has designated internal controls over these areas; however, documentation was not maintained to support the performance of the controls. Effect: Failure to perform an independent review of expenses and reporting could result in a reasonable possibility that the Organization would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: 60 invoices out of 604 total were selected for testing which made up $240,437 of $572,161 federal awards. 60 meal count sheets out of 144 total were selected for testing which made up $168,110 of $572,161 federal awards. 16 requests for reimbursement submissions out of 48 total were selected for testing which made up $63,141 of $572,161 federal awards. Repeat Finding from Prior Year: No Recommendation: We recommend the procedures related to activities allowed or unallowed, allowable costs/cost principles, and reporting be reviewed with applicable program employees to ensure the control process is properly followed and documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
U.S. Department of Agriculture Passed through Illinois Department of Education, Minnesota Department of Education, and North Dakota Department of Education Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Summer Food Service Program for Children, 10.559 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 10.553, 10.555, and 10.559 on the Consolidated Schedule of Expenditures of Federal Awards. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no formal documentation of review and approval of seven invoices selected for testing. There was no formal documentation of review and approval for 31 meal count sheets selected for testing. There was no formal documentation of review and approval prior to submission for ten reimbursement requests selected for testing. Cause: The Organization has designated internal controls over these areas; however, documentation was not maintained to support the performance of the controls. Effect: Failure to perform an independent review of expenses and reporting could result in a reasonable possibility that the Organization would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: 60 invoices out of 604 total were selected for testing which made up $240,437 of $572,161 federal awards. 60 meal count sheets out of 144 total were selected for testing which made up $168,110 of $572,161 federal awards. 16 requests for reimbursement submissions out of 48 total were selected for testing which made up $63,141 of $572,161 federal awards. Repeat Finding from Prior Year: No Recommendation: We recommend the procedures related to activities allowed or unallowed, allowable costs/cost principles, and reporting be reviewed with applicable program employees to ensure the control process is properly followed and documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
U.S. Department of Agriculture Passed through Illinois Department of Education, Minnesota Department of Education, and North Dakota Department of Education Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Summer Food Service Program for Children, 10.559 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 10.553, 10.555, and 10.559 on the Consolidated Schedule of Expenditures of Federal Awards. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no formal documentation of review and approval of seven invoices selected for testing. There was no formal documentation of review and approval for 31 meal count sheets selected for testing. There was no formal documentation of review and approval prior to submission for ten reimbursement requests selected for testing. Cause: The Organization has designated internal controls over these areas; however, documentation was not maintained to support the performance of the controls. Effect: Failure to perform an independent review of expenses and reporting could result in a reasonable possibility that the Organization would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: 60 invoices out of 604 total were selected for testing which made up $240,437 of $572,161 federal awards. 60 meal count sheets out of 144 total were selected for testing which made up $168,110 of $572,161 federal awards. 16 requests for reimbursement submissions out of 48 total were selected for testing which made up $63,141 of $572,161 federal awards. Repeat Finding from Prior Year: No Recommendation: We recommend the procedures related to activities allowed or unallowed, allowable costs/cost principles, and reporting be reviewed with applicable program employees to ensure the control process is properly followed and documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
U.S. Department of Agriculture Passed through Illinois Department of Education, Minnesota Department of Education, and North Dakota Department of Education Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Summer Food Service Program for Children, 10.559 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 10.553, 10.555, and 10.559 on the Consolidated Schedule of Expenditures of Federal Awards. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no formal documentation of review and approval of seven invoices selected for testing. There was no formal documentation of review and approval for 31 meal count sheets selected for testing. There was no formal documentation of review and approval prior to submission for ten reimbursement requests selected for testing. Cause: The Organization has designated internal controls over these areas; however, documentation was not maintained to support the performance of the controls. Effect: Failure to perform an independent review of expenses and reporting could result in a reasonable possibility that the Organization would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: 60 invoices out of 604 total were selected for testing which made up $240,437 of $572,161 federal awards. 60 meal count sheets out of 144 total were selected for testing which made up $168,110 of $572,161 federal awards. 16 requests for reimbursement submissions out of 48 total were selected for testing which made up $63,141 of $572,161 federal awards. Repeat Finding from Prior Year: No Recommendation: We recommend the procedures related to activities allowed or unallowed, allowable costs/cost principles, and reporting be reviewed with applicable program employees to ensure the control process is properly followed and documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
U.S. Department of Agriculture Passed through Illinois Department of Education, Minnesota Department of Education, and North Dakota Department of Education Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Summer Food Service Program for Children, 10.559 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 10.553, 10.555, and 10.559 on the Consolidated Schedule of Expenditures of Federal Awards. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no formal documentation of review and approval of seven invoices selected for testing. There was no formal documentation of review and approval for 31 meal count sheets selected for testing. There was no formal documentation of review and approval prior to submission for ten reimbursement requests selected for testing. Cause: The Organization has designated internal controls over these areas; however, documentation was not maintained to support the performance of the controls. Effect: Failure to perform an independent review of expenses and reporting could result in a reasonable possibility that the Organization would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: 60 invoices out of 604 total were selected for testing which made up $240,437 of $572,161 federal awards. 60 meal count sheets out of 144 total were selected for testing which made up $168,110 of $572,161 federal awards. 16 requests for reimbursement submissions out of 48 total were selected for testing which made up $63,141 of $572,161 federal awards. Repeat Finding from Prior Year: No Recommendation: We recommend the procedures related to activities allowed or unallowed, allowable costs/cost principles, and reporting be reviewed with applicable program employees to ensure the control process is properly followed and documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
U.S. Department of Agriculture Passed through Illinois Department of Education, Minnesota Department of Education, and North Dakota Department of Education Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Summer Food Service Program for Children, 10.559 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 10.553, 10.555, and 10.559 on the Consolidated Schedule of Expenditures of Federal Awards. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no formal documentation of review and approval of seven invoices selected for testing. There was no formal documentation of review and approval for 31 meal count sheets selected for testing. There was no formal documentation of review and approval prior to submission for ten reimbursement requests selected for testing. Cause: The Organization has designated internal controls over these areas; however, documentation was not maintained to support the performance of the controls. Effect: Failure to perform an independent review of expenses and reporting could result in a reasonable possibility that the Organization would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: 60 invoices out of 604 total were selected for testing which made up $240,437 of $572,161 federal awards. 60 meal count sheets out of 144 total were selected for testing which made up $168,110 of $572,161 federal awards. 16 requests for reimbursement submissions out of 48 total were selected for testing which made up $63,141 of $572,161 federal awards. Repeat Finding from Prior Year: No Recommendation: We recommend the procedures related to activities allowed or unallowed, allowable costs/cost principles, and reporting be reviewed with applicable program employees to ensure the control process is properly followed and documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
U.S. Department of Agriculture Passed through Illinois Department of Education, Minnesota Department of Education, and North Dakota Department of Education Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Summer Food Service Program for Children, 10.559 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 10.553, 10.555, and 10.559 on the Consolidated Schedule of Expenditures of Federal Awards. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no formal documentation of review and approval of seven invoices selected for testing. There was no formal documentation of review and approval for 31 meal count sheets selected for testing. There was no formal documentation of review and approval prior to submission for ten reimbursement requests selected for testing. Cause: The Organization has designated internal controls over these areas; however, documentation was not maintained to support the performance of the controls. Effect: Failure to perform an independent review of expenses and reporting could result in a reasonable possibility that the Organization would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: 60 invoices out of 604 total were selected for testing which made up $240,437 of $572,161 federal awards. 60 meal count sheets out of 144 total were selected for testing which made up $168,110 of $572,161 federal awards. 16 requests for reimbursement submissions out of 48 total were selected for testing which made up $63,141 of $572,161 federal awards. Repeat Finding from Prior Year: No Recommendation: We recommend the procedures related to activities allowed or unallowed, allowable costs/cost principles, and reporting be reviewed with applicable program employees to ensure the control process is properly followed and documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
U.S. Department of Agriculture Passed through Illinois Department of Education, Minnesota Department of Education, and North Dakota Department of Education Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Summer Food Service Program for Children, 10.559 Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Material Weakness in Internal Control over Compliance Grant Award Number: Affects all grant awards under assistance listing 10.553, 10.555, and 10.559 on the Consolidated Schedule of Expenditures of Federal Awards. Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: There was no formal documentation of review and approval of seven invoices selected for testing. There was no formal documentation of review and approval for 31 meal count sheets selected for testing. There was no formal documentation of review and approval prior to submission for ten reimbursement requests selected for testing. Cause: The Organization has designated internal controls over these areas; however, documentation was not maintained to support the performance of the controls. Effect: Failure to perform an independent review of expenses and reporting could result in a reasonable possibility that the Organization would not detect errors in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None reported. Context/Sampling: 60 invoices out of 604 total were selected for testing which made up $240,437 of $572,161 federal awards. 60 meal count sheets out of 144 total were selected for testing which made up $168,110 of $572,161 federal awards. 16 requests for reimbursement submissions out of 48 total were selected for testing which made up $63,141 of $572,161 federal awards. Repeat Finding from Prior Year: No Recommendation: We recommend the procedures related to activities allowed or unallowed, allowable costs/cost principles, and reporting be reviewed with applicable program employees to ensure the control process is properly followed and documentation is retained to support compliance with program requirements. Views of Responsible Officials: Management agrees with this finding.
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 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. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 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. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
Finding: Allowable Costs and Allowable Activities Federal Assistance Listing Number 20.205 - Highway Planning and Construction Department of Transportation, Passed-through Colorado Department of Transportation Award Number - SHO-105A-016, Award Year 2022Award Number - 22-HA1-XC-00228, Award Year 2022 Criteria: According to 2 CFR Part 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. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Condition: During testing, we noted that two transactions totaling $1,501,269 related to 2022 activities and was included as an expenditure on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The period of performance for the project began in 2022 and extended through 2023. Questioned Costs: None. Context: We tested 4 of the 15 nonpayroll transactions for the grants identified above and noted two instance in which 2022 activities were included as expenditures on the fiscal year 2023 Schedule of Expenditures of Federal Awards. The tested population covered expenditures of $7.0 million and the total population of expenditures were approximately $32.2 million. A non-statistical sampling methodology was used to select the sample. Effect: The County did not have adequate internal controls in place over the Highway Planning and Construction program, which resulted in a 2022 expense being reported in 2023. Cause: Grant management at the County is decentralized and thus departments are responsible for providing the required information to the County's Department of Finance to facilitate the preparation of the SEFA. The Engineering Department did not provide the Department of Finance all business units being used for grant activity or pending journal entries to record grant activity. Identification as a repeat finding: Not Applicable Recommendation: We recommend the County revise their internal process to require all grant agreements be provided to the Department of Finance at the time the agreement is signed. In addition, we recommend the Engineering Department complete monthly reconciliations over all grants which should then be subsequently provided to the Department of Finance for final review. Views of responsible officials and planned corrective actions: Agree. See separate report for planned corrective actions.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
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. According to §200.430(i) Standards for Documentation of Personnel Expenses of 2 CFR Part 200, (1) Charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: i. Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ii. Be incorporated into the official records of the non-Federal entity; iii. Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; iv. Encompass federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity's written policy; v. Comply with the established accounting policies and practices of the non-Federal entity; and vi. Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. According to the Authority’s policies and procedures, for employees working in a single indirect cost function, such as overhead, a Budget Analyst compares the salary budgets with actual salary allocations and investigates unusual variances. This review is performed on the first pay run of the fiscal year and at the end of every quarter. If the investigation determines that the salary allocation is no longer valid, the Department can request a change in allocation rates. Allocation changes can only be changed in the Enterprise One (E1) system by the payroll manager, or the budget analyst assigned to the overhead account. Employees engaged in multiple direct cost business units and projects, and indirect overhead activity, may have their labor distribution entered in E1 as a predetermined (budgeted) allocation of their wages. A monthly certification (Federal Hours Certification Report) is sent to exempt and non-exempt staff working on federal projects to ensure their time is charged out appropriately. All employees who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. All exempt employees (who do not punch in on Kronos) who work on federal projects verify the allocations of their timesheets, thereby satisfying the effort reporting requirement. Condition: During our testing of 40 MTW employee pays selected for payroll disbursement testing, we noted 4 of the 40 pay did not have adequate time and effort documentation. Questioned costs: $9,187 Context: We noted that 4 of the 40 pays did not have adequate time and effort documentation. The Authority was unable to provide the Federal Hours Certification Report for these 4 employees. Cause: Procedures in place regarding quarterly reviews of allocations were not followed. Effect: The auditor noted instances of noncompliance. Noncompliance results in possible under or over charges to the grant. Recommendation: We recommend the Authority implements an adequate review process to ensure costs charged to the grant are reasonable, accurate, and properly allocated. We recommend the Authority perform and document this review quarterly at minimum. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant and COVID-19 Community Development Block Grant Assistance Listing Number: 14.218 Award Period: January 1, 2023 through December 31, 2023 Award Number: B-18-UC-08-0002, B-19-UC-08-0002, B-20-UC-08-0002, B-20-UW-08-0002, B-21-UC- 08-0002, B-22-UC-08-0002, and B-23-UC-08-0002 Compliance Requirement: Reporting - Federal Funding Accountability and Transparency Act (FFATA) Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR Part 170 requires subawards to be reported to the Federal Funding and Accountability Transparency Act Subaward Reporting System (FSRS). 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. Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 6 6 6 Not tested Not tested Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $ 480,000 $ 480,000 $ 480,000 Not tested Not tested Questioned costs: None. Context: While the reports were not filed timely, the supporting documentation that was needed to file the report was gathered by the County and the filing was completed in May 2024. Cause: The County experienced turnover during the fiscal year which impacted the timeliness of the submissions. Effect: Compliance with the reporting requirement for this program is not being met and the information is not being provided on the public website. Repeat Finding: No 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. Views of responsible officials: There is no disagreement with the audit finding.
2023-001 Eligibility Prior Year Finding Number: 2022-003 Year of Finding Origination: 2022 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Health and Human Services Program: 93.558 Temporary Assistance for Needy Families Award Number and Year: 2301MNTANF; 2023 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Title 42 U.S. Code of Federal Regulations § 602(a)(1)(B)(iii) requires each state to create a written document that sets forth the objective criteria for the delivery of benefits and the determination of eligibility. The Minnesota Department of Human Services’ State Plan for Temporary Assistance for Needy Families (TANF) and Minn. Stat. § 256J.10 establish the general eligibility requirements for TANF benefits. Condition: The Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by MNPrairie to support the eligibility determination process. In the case files reviewed for eligibility, not all documentation was available, updated, or input correctly to support participant eligibility. The following exceptions were noted in the sample of 40 MAXIS case files tested: • two case files where the asset amounts listed were not supported by documentation on file. • one case file where the income amount in MAXIS was input incorrectly and did not agree to the supporting documentation on file. • one case file where the application completed by the participant was incomplete. Questioned Costs: None. Context: The State of Minnesota and MNPrairie split the eligibility determination process. Pursuant to Minnesota statutes, MNPrairie performs the “intake function” needed for this program, while the State maintains the MAXIS system, which supports the eligibility determination process. Participants receive benefit payments from the State. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: The lack of updated information in MAXIS documenting verification of key eligibility-determining factors increases the risk that program participants will receive benefits when they are not eligible. Cause: Program personnel entering case data into MAXIS did not ensure all required information was input correctly, supported, and obtained or retained. Recommendation: We recommend MNPrairie implement additional procedures to provide reasonable assurance that all necessary documentation to support eligibility determinations exists, the information is properly input or updated in MAXIS, and issues are followed up on in a timely manner. In addition, consideration should be given to providing further training to program personnel. View of Responsible Official: Acknowledge.
2023-002 Child Support Non-Cooperation Prior Year Finding Number: 2022-004 Year of Finding Origination: 2022 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Health and Human Services Program: 93.558 Temporary Assistance for Needy Families Award Number and Year: 2301MNTANF; 2023 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Title 45 U.S. Code of Federal Regulations § 264.30 states: “What procedures exist to ensure cooperation with the child support enforcement requirements? (a) (1) The State agency must refer all appropriate individuals in the family of a child, for whom paternity has not been established or for whom a child support order needs to be established, modified or enforced, to the child support enforcement agency (i.e., the IV-D agency). (2) Referred individuals must cooperate in establishing paternity and in establishing, modifying, or enforcing a support order with respect to the child. (b) If the IV-D agency determines that an individual is not cooperating, and the individual does not qualify for a good cause or other exception established by the State agency responsible for making good cause determinations in accordance with section 454(29) of the Act or for a good cause domestic violence waiver granted in accordance with § 260.52 of this chapter, then the IV-D agency must notify the IV-A agency promptly. (c) The IV-A agency must then take appropriate action by: (1) Deducting from the assistance that would otherwise be provided to the family of the individual an amount equal to not less than 25 percent of the amount of such assistance; or (2) Denying the family any assistance under the program." Condition: The Minnesota Department of Human Services maintains the computer system, MAXIS, which is used by MNPrairie to support the eligibility determination process. Part of the eligibility determination process is cooperating with child support requirements. MNPrairie must reduce benefits when a case is in child support non-cooperation status. In a sample of 15 case files reviewed, two case files had identified errors related to improper timing of reduced benefits for case files in non-cooperation status. The sanctions that are imposed on casefiles are not reviewed by someone after they are entered into the system. Questioned Costs: None. Context: Child support non-cooperation is determined by MNPrairie, and the Providing Resources to Improve Support in Minnesota (PRISM) system maintains the information and recipient status. When a Child Support Officer at MNPrairie updates PRISM to show non-cooperation, it interfaces with MAXIS. From this interface, MAXIS receives a Worker’s Daily Report (DAIL) message which notifies the entity of child support non-cooperation. MNPrairie is responsible for updating the recipient’s record in MAXIS, including entering child support sanctions, or closing a case on the seventh occurrence of noncompliance. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Noncompliance with Title 45 U.S. Code of Federal Regulations § 264.30. Benefit overpayments could be paid when child support non-cooperation is not properly processed for a benefit month. Cause: Program personnel entering case data into MAXIS reported the participant was homeless, which does not prevent sanctions of benefits. Recommendation: We recommend MNPrairie implement procedures to ensure child support non-cooperation casefiles benefits are being reduced as necessary in MAXIS. View of Responsible Official: Acknowledge.
2023-003 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Prior Year Finding Number: N/A Year of Finding Origination: 2023 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Health and Human Services Program: 93.563 Child Support Enforcement Award Number and Year: 2301MNCSES and 2301MNCEST; 2023 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Administrative program costs for Child Support Enforcement program are submitted to the Minnesota Department of Human Services (DHS) through the DHS Income Maintenance DHS-2550 report on a quarterly basis. DHS provides reporting instructions. Payroll for certain staff is required to be allocated between the 2550 report and the DHS-2556 report. Effective internal control includes documentation of approval for claims. Condition: The following deviations were noted in a sample of 40 expenditures tested: • two claims did not have documentation to support the supervisor’s approval, and • four employees’ timesheets for office support staff were not allocated correctly between income maintenance and social services and therefore the payroll expenditures included on the DHS quarterly reports were not accurate. Questioned Costs: Questioned costs identified were less than $25,000. Context: The documentation of the approval of the claims could not be provided for review. DHS relies on accurate submission of program costs to ensure that resulting grant funds paid to MNPrairie are for applicable federal program activities/costs. For sampled items, the sample size was based on the guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Unapproved claims could result in unallowable costs being included in the DHS quarterly reports. In addition, approximately $63,000 in payroll expenditures were reported on the DHS-2550 report which should have been reported on the DHS Social Service DHS-2556 report. The federal funding is allocated differently and at different rates for each report; it is likely the federal funds received related to these costs were inaccurate. Cause: MNPrairie indicated the two claims were reviewed but the documentation to support this review and approval for payment was overlooked by staff completing the procedure. In addition, MNPrairie noted the office support staff employees did not have the correct payroll allocations in the payroll system in error. Recommendation: We recommend MNPrairie maintain documentation to support the review and approval of all claims to ensure costs are allowable to be reported on the DHS-2550 report. In addition, we recommend the DHS-2550 report be completed in accordance with DHS instructions and any reports submitted with costs allocated incorrectly should be corrected and resubmitted. View of Responsible Official: Acknowledge.
2023-003 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Prior Year Finding Number: N/A Year of Finding Origination: 2023 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Health and Human Services Program: 93.563 Child Support Enforcement Award Number and Year: 2301MNCSES and 2301MNCEST; 2023 Pass-Through Agency: Minnesota Department of Human Services Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Administrative program costs for Child Support Enforcement program are submitted to the Minnesota Department of Human Services (DHS) through the DHS Income Maintenance DHS-2550 report on a quarterly basis. DHS provides reporting instructions. Payroll for certain staff is required to be allocated between the 2550 report and the DHS-2556 report. Effective internal control includes documentation of approval for claims. Condition: The following deviations were noted in a sample of 40 expenditures tested: • two claims did not have documentation to support the supervisor’s approval, and • four employees’ timesheets for office support staff were not allocated correctly between income maintenance and social services and therefore the payroll expenditures included on the DHS quarterly reports were not accurate. Questioned Costs: Questioned costs identified were less than $25,000. Context: The documentation of the approval of the claims could not be provided for review. DHS relies on accurate submission of program costs to ensure that resulting grant funds paid to MNPrairie are for applicable federal program activities/costs. For sampled items, the sample size was based on the guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Unapproved claims could result in unallowable costs being included in the DHS quarterly reports. In addition, approximately $63,000 in payroll expenditures were reported on the DHS-2550 report which should have been reported on the DHS Social Service DHS-2556 report. The federal funding is allocated differently and at different rates for each report; it is likely the federal funds received related to these costs were inaccurate. Cause: MNPrairie indicated the two claims were reviewed but the documentation to support this review and approval for payment was overlooked by staff completing the procedure. In addition, MNPrairie noted the office support staff employees did not have the correct payroll allocations in the payroll system in error. Recommendation: We recommend MNPrairie maintain documentation to support the review and approval of all claims to ensure costs are allowable to be reported on the DHS-2550 report. In addition, we recommend the DHS-2550 report be completed in accordance with DHS instructions and any reports submitted with costs allocated incorrectly should be corrected and resubmitted. View of Responsible Official: Acknowledge.
2023 – 010: Review of Indirect Cost Rate Claims related to Coronavirus State and Local Fiscal Recovery Grants Federal Agency: Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery, Various – See SEFA Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various – See SEFA Pass-Through Agency: Various – See SEFA Pass-Through Numbers: Various – See SEFA Award Period: Various – see SEFA Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Federal regulations (CFR 200.303), state federal award recipients must establish and maintain effective internal control over federal awards that provides reasonable assurance that federal award recipients are managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition: During our testing, we were unable to see evidence of review and approval of two indirect cost claims by someone other than the preparer of the Organization’s indirect cost claims. Questioned costs: None Context: These instances were noted during the recalculation of the Organization’s indirect cost rate claim on two separate grants. Cause: The Organization does not have a process in place that documents review and approval of submitted indirect cost claims. Effect: The lack of such a control process could result in the Organization claiming incorrect amounts of indirect costs for reimbursement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentation of contemporaneous review should also be maintained. Views of responsible officials: There is no disagreement with the audit finding
2023 – 010: Review of Indirect Cost Rate Claims related to Coronavirus State and Local Fiscal Recovery Grants Federal Agency: Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery, Various – See SEFA Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various – See SEFA Pass-Through Agency: Various – See SEFA Pass-Through Numbers: Various – See SEFA Award Period: Various – see SEFA Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Federal regulations (CFR 200.303), state federal award recipients must establish and maintain effective internal control over federal awards that provides reasonable assurance that federal award recipients are managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition: During our testing, we were unable to see evidence of review and approval of two indirect cost claims by someone other than the preparer of the Organization’s indirect cost claims. Questioned costs: None Context: These instances were noted during the recalculation of the Organization’s indirect cost rate claim on two separate grants. Cause: The Organization does not have a process in place that documents review and approval of submitted indirect cost claims. Effect: The lack of such a control process could result in the Organization claiming incorrect amounts of indirect costs for reimbursement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentation of contemporaneous review should also be maintained. Views of responsible officials: There is no disagreement with the audit finding
2023 – 010: Review of Indirect Cost Rate Claims related to Coronavirus State and Local Fiscal Recovery Grants Federal Agency: Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery, Various – See SEFA Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Various – See SEFA Pass-Through Agency: Various – See SEFA Pass-Through Numbers: Various – See SEFA Award Period: Various – see SEFA Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Federal regulations (CFR 200.303), state federal award recipients must establish and maintain effective internal control over federal awards that provides reasonable assurance that federal award recipients are managing federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition: During our testing, we were unable to see evidence of review and approval of two indirect cost claims by someone other than the preparer of the Organization’s indirect cost claims. Questioned costs: None Context: These instances were noted during the recalculation of the Organization’s indirect cost rate claim on two separate grants. Cause: The Organization does not have a process in place that documents review and approval of submitted indirect cost claims. Effect: The lack of such a control process could result in the Organization claiming incorrect amounts of indirect costs for reimbursement. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization consider implementing a process that documents review and approval of submitted indirect cost claims by someone other than the preparer of such claims. Documentation of contemporaneous review should also be maintained. Views of responsible officials: There is no disagreement with the audit finding
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None identified Award Period: March 3, 2021 – December 31, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors. Questioned costs: None. Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures. Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment. Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Repeat Finding: No. Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None identified Award Period: March 3, 2021 – December 31, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors. Questioned costs: None. Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures. Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment. Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Repeat Finding: No. Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None identified Award Period: March 3, 2021 – December 31, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors. Questioned costs: None. Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures. Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment. Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Repeat Finding: No. Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None identified Award Period: March 3, 2021 – December 31, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors. Questioned costs: None. Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures. Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment. Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Repeat Finding: No. Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None identified Award Period: March 3, 2021 – December 31, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors. Questioned costs: None. Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures. Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment. Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Repeat Finding: No. Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor. Views of responsible officials: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID - 19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None identified Award Period: March 3, 2021 – December 31, 2024 Compliance Requirement: Suspension and Debarment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure the required certifications for covered contracts and subawards are received, documented, and contracts are not made with a debarred or suspended party. Condition: During our testing of eight covered transactions (three vendors and five subawards), we noted all three vendors did not have proper supporting documentation for suspension and debarment procedures for vendors. Questioned costs: None. Context: Three of the eight covered transactions tested did not have proper supporting documentation for suspension and debarment procedures. Cause: These three vendors were selected by the participants of the program funded by this grant for training services. Since the County did not select these vendors for these services, the County did not have formal agreements with these vendors. Formal agreements would have led the County to collect the required certifications for suspension and debarment. Effect: Failure to obtain the required certifications or perform verification procedures with the SAM could result in the payment of federal funds to vendors that are suspended or debarred from participation in federal assistance programs. Repeat Finding: No. Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM, even if no formal agreement exists with a vendor. Views of responsible officials: There is no disagreement with the audit finding.
Significant Deficiency in Internal Control over Federal Programs Lack of Fiscal Policies and Procedures in Accordance with the Uniform Guidance Assistance Listing Number: 93.328 Name of Federal Program or Cluster: Epidemiology and Laboratory Capacity for Infectious Diseases Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: State of Wisconsin Department of Health Services The Code of Federal Regulations (CFR) Section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. 2 CFR§200.302(b)(6-7) Financial Management: - Written procedures are required to implement the requirements of §200.305. - Written procedures are required for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the Federal award.WHCA’s written policies and procedures lack some of the requirements required by the Code of Federal Regulations. There is an increased risk that the Association could potentially charge unallowable costs to federal awards or be noncompliant with other areas of the Code of Federal Regulations. We recommend the Association create formal written fiscal policies and procedures that conform to the uniform guidance. No Staff at the WHCA are dedicated to adhering to the regulations. The Executive Director, Vice President of Workforce Development, and the Director of Administration & Association completed a certification course on Federal allowable costs. In managing the federal awards, staff references this knowledge to guide the spending of the award.