FAC Explorer

Finding 1123600 (2024-005)

-
Requirement
A
Questioned Costs
$1
Year
2024
Accepted
2025-03-31
Audit: 351510
Organization: Anne Arundel County, Maryland (MD)
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The County failed to provide invoices for 3 out of 40 sampled expenses paid with grant funds.
  • Impacted Requirements: This noncompliance may violate 2 CFR §200.303 regarding internal controls and document retention.
  • Recommended Follow-Up: The County should enhance its policies to ensure proper retention of all necessary documents.

Finding Text

Finding 2024-005 U.S. Department of the Health and Human Services Assistance Listing Number 93.959 – Block Grants for Substance Use Prevention, Treatment, And Recovery Services Noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Repeat Finding: No Criteria: In accordance with 2 CFR §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. Condition and Context: For 3 out of 40 selections, the County was unable to provide copies of the invoices selected to support the expense paid with grant funds. Cause: The County did not implement the controls in place to ensure all the invoices are retained properly. Effect or Potential Effect: The County may not be in compliance with Uniform Guidance. Questioned Costs: $2,315.84 Recommendation: We recommend that the County implement improvements to its policies and procedures to ensure documents are retained in accordance with its retention policy. Views of Responsible Officials: Management agrees with the finding. Refer to the Corrective Action Plan Section of this report

Categories

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 547136 2024-001
    Significant Deficiency
  • 547137 2024-001
    Significant Deficiency
  • 547138 2024-001
    Significant Deficiency
  • 547139 2024-001
    Significant Deficiency
  • 547140 2024-001
    Significant Deficiency
  • 547141 2024-001
    Significant Deficiency
  • 547142 2024-002
    Significant Deficiency Repeat
  • 547143 2024-002
    Significant Deficiency Repeat
  • 547144 2024-003
    Significant Deficiency
  • 547145 2024-004
    Significant Deficiency
  • 547146 2024-004
    Significant Deficiency
  • 547147 2024-004
    Significant Deficiency
  • 547148 2024-004
    Significant Deficiency
  • 547149 2024-004
    Significant Deficiency
  • 547150 2024-004
    Significant Deficiency
  • 547151 2024-004
    Significant Deficiency
  • 547152 2024-004
    Significant Deficiency
  • 547153 2024-005
    -
  • 547154 2024-005
    -
  • 547155 2024-005
    -
  • 547156 2024-005
    -
  • 547157 2024-005
    -
  • 547158 2024-005
    -
  • 547159 2024-005
    -
  • 547160 2024-005
    -
  • 1123578 2024-001
    Significant Deficiency
  • 1123579 2024-001
    Significant Deficiency
  • 1123580 2024-001
    Significant Deficiency
  • 1123581 2024-001
    Significant Deficiency
  • 1123582 2024-001
    Significant Deficiency
  • 1123583 2024-001
    Significant Deficiency
  • 1123584 2024-002
    Significant Deficiency Repeat
  • 1123585 2024-002
    Significant Deficiency Repeat
  • 1123586 2024-003
    Significant Deficiency
  • 1123587 2024-004
    Significant Deficiency
  • 1123588 2024-004
    Significant Deficiency
  • 1123589 2024-004
    Significant Deficiency
  • 1123590 2024-004
    Significant Deficiency
  • 1123591 2024-004
    Significant Deficiency
  • 1123592 2024-004
    Significant Deficiency
  • 1123593 2024-004
    Significant Deficiency
  • 1123594 2024-004
    Significant Deficiency
  • 1123595 2024-005
    -
  • 1123596 2024-005
    -
  • 1123597 2024-005
    -
  • 1123598 2024-005
    -
  • 1123599 2024-005
    -
  • 1123601 2024-005
    -
  • 1123602 2024-005
    -

Programs in Audit

ALN Program Name Expenditures
21.027 American Rescue Plan Act Funds (us Treasury Arpa) $13.01M
93.788 State Opioid Response (sor) III $2.05M
14.267 Coc Planning 2024 $1.79M
59.059 Inclusive Ventures Program $1.65M
14.218 Community Development Block Grant $1.61M
10.557 Women, Infants & Children $1.42M
93.778 General Transportation Grant 2023 $1.19M
16.922 Equitable Shared - Department of Justice $831,999
93.959 Federal Fund Black Grant Substance Use Services $753,849
17.259 Wia Title 1 Grant: Adult $686,448
14.239 Home Investment Partnership Program 2023 $678,442
14.239 Home Investment Partnership Program 2024 $644,154
93.778 Pwc Eligibility $623,338
93.788 State Opioid Response (sor) II $488,677
93.069 Public Health Emergency Preparedness $478,827
93.788 Access Harm Reduction Grant $478,638
93.994 Title V Child Health Services $441,175
14.239 Home Investment Partnership Program 2021 $430,045
14.239 Home Investment Partnership Program 2022 $419,317
93.767 Pwc Eligibility $415,558
20.507 Arpa Transportation Funds $379,755
14.267 Coc Program 2023 $339,086
93.917 Ryan White B Flex Health Support Services $336,588
93.959 Substance Abuse Prevention $295,678
93.959 Hub & Spoke $291,132
93.391 Cdc Disparities Grant $286,245
93.045 Arpa - Home Delivered Meals $284,666
93.898 Cdc Breast & Cervical Cancer Diagnosis $278,191
93.045 Arpa - Oaa Senior Nutrition $272,678
93.767 Childhood Lead Poisoning Prevention $245,805
93.778 Administrative Care Coordination $236,225
10.557 Wic Training & Temp Staffing $233,709
93.354 Cdc Crisis Cooperative-2024 $221,842
16.825 Forensic Casework Dna Backlog 2022 $220,917
93.045 Iiic-1 Nutrition $201,944
17.259 Youthworks $180,434
16.738 Bjag Fresh Start $174,819
93.044 Title Iiib Public Relations/admin $171,753
93.052 National Family Caregiver $154,160
93.268 Immunization-Hep-Iap,hep-B $150,436
20.507 Covid-19 Transportation $139,615
14.231 Emergency Rental Assistance $138,493
97.008 Empg-State & Local Assistan $134,604
93.069 Cities Readiness Initiative (cri) $129,631
93.052 Arpa - Arpa - Grandparent Assist $125,982
93.094 Sexually Transmitted Disease $117,485
16.606 State Criminal Alien Assistance Program 2020 $110,709
20.526 Mta Capital Award $110,077
14.231 Covid-19 - Emergency Shelter Grant - Cvii Cares $109,797
93.917 Ryan White B Support Services $108,470
93.045 Title III-C Home Delivered Meals $102,237
20.507 MD Transit Admin-Rideshare $100,161
16.825 Forensic Casework Dna Backlog 2023 $97,081
16.606 State Criminal Alien Assistance Program 2022 $95,522
16.575 Victims of Crime Assistance $93,449
93.094 Hiv Prevention Services $93,326
93.977 Sexually Transmitted Disease $86,463
16.579 Dui - Justice Assistance Grant $84,699
16.606 State Criminal Alien Assistance Program 2021 $75,200
17.278 Wia Title 1 Grant: Adult $67,555
14.231 Emergency Shelter Grant $65,987
93.959 Opioid Misuse Prevention Program $63,513
17.258 Wia Title 1 Grant: Youth $59,832
14.239 Home Investment Partnership Program 2020 $57,983
93.052 Nutrition Services Incentive $55,833
93.967 Strengthening MD Public Hlth Infrastructure $55,052
93.959 Integ of Sexual Health in Recovery $52,960
97.047 Rodway Vulnerability Study $52,924
16.738 Edward Byrne Memorial Justice 2021 $48,702
16.738 Anne Arundel Vs Care Team $47,847
93.767 Administrative Care Coordination $47,245
10.557 Breastfeeding Peer Counselor $46,826
21.032 Latcf Grant Funds $46,772
97.008 Uasi-Police $46,607
93.959 Arpa One Time Supplemental Funding $46,389
97.008 State Homeland Security $45,812
97.024 Efsp_arpa-R $45,000
93.778 State Health Insurance Program (ship) $42,424
97.008 Uasi Planning $41,961
93.898 Cdc Breast & Cervical Cancer Diagnosis 2023 $41,096
93.914 Abc Ryan White I $38,956
20.600 Community Traffic Safety $37,923
16.738 Edward Byrne Memorial Justice 2019 $37,716
93.043 Arpa_title III-D Preventive Health $35,517
93.421 Naccho Pave Grant $34,395
16.738 Bjag State Grant $30,000
93.421 Naccho Grant $29,389
21.027 Connected Devices $23,243
16.738 Danger Assessment Advocate $21,116
97.008 Uasi-Cctv $20,182
97.093 Hmep $18,736
97.008 Uasi-Ambo Bus $17,098
93.116 Tuberculosis Control $15,370
93.044 Title Iiib Ombudsman $14,350
16.742 Paul Coverdell Forensic Science $14,301
16.738 Edward Byrne Memorial Justice 2020 $13,001
93.042 Title Vi Ombudsman $12,998
16.743 Forensic Casework Dna Backlog 2021 $11,301
97.008 Uasi-Oem $9,961
93.959 Substance Abuse Treatment Services $9,329
10.557 Wic Training & Temp Staffing 2023 $6,986
16.825 Federal Prosecution Grant $6,694
20.218 Motor Carrier Assistance Program 2024 $6,646
93.071 Mippa Pa3 Adrc $6,396
93.959 Federal Fund Block Grant Substance Use Services 2023 $5,902
21.016 Secret Service Task Force $5,523
93.071 Mippa Pa2 Aaa $5,342
93.366 Oral Health Sealants $4,881
97.008 Uasi - Le Training $4,618
20.505 Federal Transit Formula $3,135
93.042 Title Vii Elder Abuse Prevention $3,104
14.239 Home Investment Partnership Program 2019 $2,890
93.071 Mippa Pa1 Ships $1,837
93.778 General Transportation Grant 2022 $1,537
20.218 Motor Carrier Assistance Program 2023 $1,356
97.008 Uasi-Letpa $1,209
97.008 Uasi-Fire $701
16.738 Edward Byrne Memorial Justice 2022 $530
97.008 Uasi-Hazmat $122
16.738 Edward Byrne Memorial Justice 2018 $114
93.767 Administrative Care Coordination 2023 $100
93.283 Public Health Emergency Preparedness 2022 $93
93.043 Title III-D Preventive Health $33
93.563 Child Support Enforcement $-110,603
93.558 Maryland Family Network $-121,272