FAC Explorer

Finding 1079523 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-10-17
Audit: 325098
Organization: Garrett County, Maryland Community Action Committee, Inc. (MD)
Auditor: Turnbull Hoover & Kahl P A

AI Summary

  • Core Issue: Garrett County, Maryland Community Action Committee, Inc. filed the Semi Annual and Annual Federal Financial Reports late, violating compliance requirements.
  • Impacted Requirements: Reports should be submitted within 90 days after the reporting period ends, as per Uniform Guidance.
  • Recommended Follow-Up: Adjust the Contract Manager's duties to ensure timely filing of reports and prevent future delays.

Finding Text

Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Semi Annual and Annual Federal Financial Reports by 90 days after the reporting period end date. Context: During the audit, we found that the Semi Annual and Annual Federal Financial Reports were filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that is responsible for the completion of the Semi Annual and Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and it took longer to compile the information for the reports. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Semi Annual and Annual Federal Financial Reports can be filed on time, as required and file the Semi Annual and Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.

Categories

Reporting

Other Findings in this Audit

  • 503078 2023-002
    Significant Deficiency Repeat
  • 503079 2023-002
    Significant Deficiency Repeat
  • 503080 2023-002
    Significant Deficiency Repeat
  • 503081 2023-003
    Significant Deficiency
  • 503082 2023-003
    Significant Deficiency
  • 503083 2023-003
    Significant Deficiency
  • 1079520 2023-002
    Significant Deficiency Repeat
  • 1079521 2023-002
    Significant Deficiency Repeat
  • 1079522 2023-002
    Significant Deficiency Repeat
  • 1079524 2023-003
    Significant Deficiency
  • 1079525 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $751,204
20.509 Formula Grants for Rural Areas and Tribal Transit Program $575,226
93.600 Head Start $573,322
81.042 Weatherization Assistance for Low-Income Persons $424,720
93.569 Community Services Block Grant $308,123
14.231 Emergency Solutions Grant Program $199,958
20.500 Federal Transit Capital Investment Grants $150,225
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $144,387
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $116,225
10.433 Usda-Rural Development Housing Preservation Grants $70,000
14.267 Continuum of Care Program $46,396
10.565 Commodity Supplemental Food Program $39,676
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $32,719
97.024 Emergency Food and Shelter National Board Program $31,906
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $29,650
14.880 Family Unification Program (fup) $25,657
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $9,499
21.023 Emergency Rental Assistance Program $6,423
93.324 State Health Insurance Assistance Program $5,391
93.568 Low-Income Home Energy Assistance $4,072
93.052 National Family Caregiver Support, Title Iii, Part E $3,687
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $2,658
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $2,490
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $1,727
10.558 Child and Adult Care Food Program $1,641
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,448
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $59