FAC Explorer

Finding 1090783 (2024-004)

Material Weakness
Requirement
M
Questioned Costs
$1
Year
2024
Accepted
2024-12-16
Audit: 332625
Organization: City of Kansas City, Missouri (MO)
Auditor: Allen Gibbs & Houlik

AI Summary

  • Core Issue: The City failed to monitor all subrecipients annually as required by federal regulations and its own policies.
  • Impacted Requirements: Compliance with OMB Uniform Guidance and the City’s Grant Award Manual regarding subrecipient monitoring.
  • Recommended Follow-up: Management should implement a process to ensure all subrecipients are monitored to meet compliance standards.

Finding Text

Program: Emergency Rental Assistance Program Federal Agency: Department of Treasury (DOT) AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Criteria Per OMB Uniform Guidance, 2 CFR sections 200.331 (d) through (f), a pass-through entity (the City) must “monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals.” Also, per the City’s Grant Award Manual (City policy) regarding the Site Monitoring Plan of all subrecipients – “staff shall conduct and document at least one site visit annually.” Condition Management did not annually monitor “all” subrecipients as required by the Federal regulations and City’s policy. Cause Management does not have controls and processes in place to ensure that all subrecipients are monitored in accordance with the City’s policy. Effect Subrecipients may not be complying with the terms and conditions of the subaward or achieving program performance goals. Questioned Costs $4,644,629 Is the finding a repeat finding No Recommendations We recommend management establish a process to ensure all subrecipients are monitored as stated in the Federal regulations and City’s policy. Views of Responsible Officials/ Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.

Categories

Questioned Costs Subrecipient Monitoring

Other Findings in this Audit

  • 514330 2024-003
    Significant Deficiency
  • 514331 2024-003
    Significant Deficiency
  • 514332 2024-003
    Significant Deficiency
  • 514333 2024-003
    Significant Deficiency
  • 514334 2024-003
    Significant Deficiency
  • 514335 2024-003
    Significant Deficiency
  • 514336 2024-003
    Significant Deficiency
  • 514337 2024-003
    Significant Deficiency
  • 514338 2024-003
    Significant Deficiency
  • 514339 2024-003
    Significant Deficiency
  • 514340 2024-004
    Material Weakness
  • 514341 2024-004
    Material Weakness
  • 514342 2024-004
    Material Weakness
  • 1090772 2024-003
    Significant Deficiency
  • 1090773 2024-003
    Significant Deficiency
  • 1090774 2024-003
    Significant Deficiency
  • 1090775 2024-003
    Significant Deficiency
  • 1090776 2024-003
    Significant Deficiency
  • 1090777 2024-003
    Significant Deficiency
  • 1090778 2024-003
    Significant Deficiency
  • 1090779 2024-003
    Significant Deficiency
  • 1090780 2024-003
    Significant Deficiency
  • 1090781 2024-003
    Significant Deficiency
  • 1090782 2024-004
    Material Weakness
  • 1090784 2024-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $17.96M
14.900 Lead Hazard Reduction Grant Program $1.35M
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $911,095
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $813,269
93.137 Community Programs to Improve Minority Health Grant Program $740,368
14.241 Housing Opportunities for Persons with Aids $730,378
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $614,996
14.218 Community Development Block Grants/entitlement Grants $569,149
16.045 Community-Based Violence Intervention and Prevention Initiative $539,332
93.767 Children's Health Insurance Program $404,017
14.231 Emergency Solutions Grant Program $402,676
14.267 Continuum of Care Program $358,134
93.940 Hiv Prevention Activities Health Department Based $248,107
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $238,647
93.069 Public Health Emergency Preparedness $223,235
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $220,605
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $219,198
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $217,563
93.268 Immunization Cooperative Agreements $178,451
16.827 Justice Reinvestment Initiative $177,716
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $167,398
21.023 Emergency Rental Assistance Program $127,999
16.753 Congressionally Recommended Awards $123,842
16.588 Violence Against Women Formula Grants $114,708
16.738 Edward Byrne Memorial Justice Assistance Grant Program $111,007
20.500 Federal Transit Capital Investment Grants $92,019
93.994 Maternal and Child Health Services Block Grant to the States $89,156
97.042 Emergency Management Performance Grants $81,950
14.239 Home Investment Partnerships Program $67,000
93.136 Injury Prevention and Control Research and State and Community Based Programs $65,273
93.978 Sexually Transmitted Diseases (std) Provider Education Grants $62,373
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50,654
14.889 Choice Neighborhoods Implementation Grants $41,504
16.575 Crime Victim Assistance $40,528
97.044 Assistance to Firefighters Grant $31,968
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $29,638
93.575 Child Care and Development Block Grant $20,330
93.945 Assistance Programs for Chronic Disease Prevention and Control $20,224
10.559 Summer Food Service Program for Children $20,200
93.917 Hiv Care Formula Grants $15,977
93.103 Food and Drug Administration Research $10,145
93.914 Hiv Emergency Relief Project Grants $9,754
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $9,590
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,001
14.902 Lead Technical Studies Grants $3,979
93.310 Trans-Nih Research Support $1,229
20.205 Highway Planning and Construction $-605
16.123 Community-Based Violence Prevention Program $-1,955