FAC Explorer

Finding 1073903 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-20
Audit: 320246
Organization: County of Dane (WI)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: The County misclassified a contractor as a subaward in reports submitted to the U.S. Department of Treasury.
  • Impacted Requirements: Compliance with 2 CFR Part 200.329(b) and ERA Reporting Guidance, which mandates accurate identification of expenditures and obligations.
  • Recommended Follow-Up: The County should enhance internal controls to ensure thorough review and approval of reports before submission to federal agencies.

Finding Text

Finding 2023-004 Assistance Listing Number: 21.023 Program Title: COVID-19 Emergency Rental Assistance (ERA) Award Number / Year: 1505-0270 / 2023 Federal Agency: U.S. Department of Treasury Pass-Through Entity: Not applicable Criteria: 2 CFR Part 200.329(b) and ERA Reporting Guidance requires quarterly reporting to the Treasury portal contain all expenditures and obligations to be clearly identified by type including subawards, contracts, direct payments, or beneficiaries. The required information includes identification of subrecipients which are entities that receive a subaward from a recipient to carry out the purposes (program or project) of the ERA award on behalf of the recipient. Subrecipient relationships require additional monitoring and compliance steps. The direct recipient (the County) is responsible for determining if an entity is considered to be a subrecipient. Condition/Context: Both of the two reports selected for testing contained a contractor that was incorrectly reported as a subaward. Our sample was not statistically valid. Cause: The County did not have internal controls in place requiring an independent person with an understanding of the subrecipient terminology and classification to review the report prior to submission to the U.S. Department of Treasury. Effect: The report was submitted with subrecipient misclassifications. Questioned Costs: None noted. Recommendation: The County should review its internal control procedures to ensure there are proper review and approval processes in place over completeness and accuracy of reports before submissions to federal agencies are completed. Management's Response: Effective with the 2024 third quarter reporting, the contractor incorrectly reported as a subaward with Treasury was corrected.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 497460 2023-003
    Significant Deficiency
  • 497461 2023-004
    Significant Deficiency
  • 497462 2023-002
    Significant Deficiency Repeat
  • 497463 2023-002
    Significant Deficiency Repeat
  • 497464 2023-002
    Significant Deficiency Repeat
  • 1073902 2023-003
    Significant Deficiency
  • 1073904 2023-002
    Significant Deficiency Repeat
  • 1073905 2023-002
    Significant Deficiency Repeat
  • 1073906 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $9.28M
93.563 Child Support Enforcement $7.43M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $5.67M
93.658 Foster Care_title IV-E $4.64M
20.106 Airport Improvement Program $4.63M
10.551 Supplemental Nutrition Assistance Program $2.98M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.00M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.60M
93.575 Child Care and Development Block Grant $1.59M
14.267 Continuum of Care Program $1.26M
14.218 Community Development Block Grants/entitlement Grants $720,843
93.667 Social Services Block Grant $608,915
93.958 Block Grants for Community Mental Health Services $569,702
93.659 Adoption Assistance $433,140
93.090 Guardianship Assistance $374,651
93.778 Medical Assistance Program $356,123
93.645 Stephanie Tubbs Jones Child Welfare Services Program $296,871
94.006 Americorps $280,251
97.042 Emergency Management Performance Grants $266,492
14.239 Home Investment Partnerships Program $229,837
93.558 Temporary Assistance for Needy Families $208,777
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $204,882
93.788 Opioid Str $200,596
97.067 Homeland Security Grant Program $177,476
93.053 Nutrition Services Incentive Program $169,031
95.001 High Intensity Drug Trafficking Areas Program $165,764
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $165,134
16.593 Residential Substance Abuse Treatment for State Prisoners $151,560
20.600 State and Community Highway Safety $116,971
10.902 Soil and Water Conservation $113,588
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $107,615
20.616 National Priority Safety Programs $107,131
16.588 Violence Against Women Formula Grants $100,932
93.556 Promoting Safe and Stable Families $95,172
16.575 Crime Victim Assistance $78,572
93.747 Elder Abuse Prevention Interventions Program $77,140
93.052 National Family Caregiver Support, Title Iii, Part E $66,109
84.181 Special Education-Grants for Infants and Families $55,000
21.032 Local Assistance and Tribal Consistency Fund $50,000
16.838 Comprehensive Opioid Abuse Site-Based Program $40,869
16.710 Public Safety Partnership and Community Policing Grants $35,767
16.585 Drug Court Discretionary Grant Program $30,200
16.609 Project Safe Neighborhoods $21,911
10.069 Conservation Reserve Program $21,570
93.324 State Health Insurance Assistance Program $19,926
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $16,000
93.071 Medicare Enrollment Assistance Program $15,330
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $13,896
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,600
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,257
81.086 Conservation Research and Development $12,537
93.767 Children's Health Insurance Program $4,136
21.016 Equitable Sharing $2,096
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $106