FAC Explorer

Finding 1124372 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351867
Organization: Clackamas County, Oregon (OR)
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The County failed to file a required FFATA report for a subrecipient and missed deadlines for two quarterly cash-on-hand reports.
  • Impacted Requirements: Noncompliance with FFATA reporting and quarterly cash-on-hand report submission, which could lead to federal funding issues.
  • Recommended Follow-Up: Establish an internal tracking system to monitor and ensure timely submission of all required reports.

Finding Text

FINDING 2024-001 – Reporting – Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance See the Notes to the SEFA for chart/table. Criteria or specific requirement: Prime grant recipients awarded a federal contract greater than or equal to $30,000 are subject to Federal Funding Accountability and Transparency Act (FFATA) subaward reporting requirements. The prime awardee is required to file a FFATA subaward report by the end of the month following the month in which the prime contractor awards any subcontract greater than or equal to $30,000. In addition, as a condition of the award, the County is required to submit cash-on-hand reports quarterly. Condition: During our testing, the County did not file a FFATA report for one of its subrecipients that was granted the sub-award during the fiscal year. In addition, we were provided with documentation that indicated the County did not file two of its quarterly cash-on-hand reports by the due date specified in the award document. Context: Of the six subrecipients that received funding, only one subrecipient was awarded funds in the current fiscal year, and no FFATA report was filed. Of the four cash-on-hand reports, two of four reports was not filed by the due date. Effect: The FFATA report was not filed within 30 days of the sub-award. The failure to have the FFATA reports submitted could result in the submission of inaccurate or incomplete information to federal agencies, potentially leading to non-compliance with federal requirements, mismanagement of funds, and jeopardizing future funding. In addition, two cash-on-hand reports were not filed by the due date specified in the award document. Cause: The County does not have an effective control in place to monitor reporting timelines and submission. Repeat finding: No. Recommendation: We recommend the County work to establish an internal tracking system to memorialize reporting deadlines and track the submission of required reports under the program. Views of responsible officials: Management agrees with the auditor recommendation.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 547928 2024-001
    Significant Deficiency
  • 547929 2024-001
    Significant Deficiency
  • 547930 2024-001
    Significant Deficiency
  • 547931 2024-001
    Significant Deficiency
  • 547932 2024-001
    Significant Deficiency
  • 547933 2024-002
    Significant Deficiency
  • 547934 2024-002
    Significant Deficiency
  • 547935 2024-003
    Significant Deficiency
  • 547936 2024-003
    Significant Deficiency
  • 1124370 2024-001
    Significant Deficiency
  • 1124371 2024-001
    Significant Deficiency
  • 1124373 2024-001
    Significant Deficiency
  • 1124374 2024-001
    Significant Deficiency
  • 1124375 2024-002
    Significant Deficiency
  • 1124376 2024-002
    Significant Deficiency
  • 1124377 2024-003
    Significant Deficiency
  • 1124378 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $19.25M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $12.53M
93.568 Low-Income Home Energy Assistance $3.48M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $1.44M
93.563 Child Support Services $1.38M
14.267 Continuum of Care Program $1.37M
14.218 Community Development Block Grants/entitlement Grants $1.13M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $883,664
16.922 Equitable Sharing Program $741,372
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $572,458
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $553,557
14.256 Neighborhood Stabilization Program (recovery Act Funded) $428,223
16.575 Crime Victim Assistance $378,180
93.052 National Family Caregiver Support, Title Iii, Part E $372,173
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $368,505
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $351,376
93.069 Public Health Emergency Preparedness $304,174
81.042 Weatherization Assistance for Low-Income Persons $260,966
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $250,000
93.958 Block Grants for Community Mental Health Services $243,180
93.569 Community Services Block Grant $241,667
97.012 Boating Safety Financial Assistance $224,871
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $222,781
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $211,253
20.509 Formula Grants for Rural Areas and Tribal Transit Program $209,474
17.805 Homeless Veterans’ Reintegration Program $200,112
93.053 Nutrition Services Incentive Program $187,146
21.016 Equitable Sharing $175,324
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $171,699
93.268 Immunization Cooperative Agreements $171,595
16.812 Second Chance Act Reentry Initiative $170,880
93.499 Low Income Household Water Assistance Program $161,946
93.558 Temporary Assistance for Needy Families $158,084
97.042 Emergency Management Performance Grants $140,287
93.136 Injury Prevention and Control Research and State and Community Based Programs $125,833
93.526 Grants for Capital Development in Health Centers $123,786
93.994 Maternal and Child Health Services Block Grant to the States $122,446
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $120,861
21.023 Emergency Rental Assistance Program $89,092
93.940 Hiv Prevention Activities Health Department Based $87,470
93.556 Marylee Allen Promoting Safe and Stable Families Program $76,247
93.959 Block Grants for Prevention and Treatment of Substance Abuse $71,687
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $68,000
16.585 Treatment Court Discretionary Grant Program $67,421
16.738 Edward Byrne Memorial Justice Assistance Grant Program $62,435
14.231 Emergency Solutions Grant Program $61,946
66.468 Drinking Water State Revolving Fund $60,416
66.432 State Public Water System Supervision $60,416
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $60,075
20.205 Highway Planning and Construction $54,112
93.217 Family Planning Services $51,391
10.447 Rural Multi-Family Housing Revitalization Demonstration Program (mpr) $50,000
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $46,637
17.259 Wioa Youth Activities $43,000
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $41,200
21.032 Local Assistance and Tribal Consistency Fund $40,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $34,768
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $32,247
93.778 Medical Assistance Program $25,168
93.527 Grants for New and Expanded Services Under the Health Center Program $22,521
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $22,431
93.324 State Health Insurance Assistance Program $19,500
81.U01 Low-Income Energy Efficiency Program (liee) $19,185
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $18,500
20.600 State and Community Highway Safety $14,116
97.067 Homeland Security Grant Program $13,188
15.234 Secure Rural Schools and Community Self-Determination $13,027
93.071 Medicare Enrollment Assistance Program $8,475
20.507 Federal Transit Formula Grants $6,984
10.664 Cooperative Forestry Assistance $6,947
93.658 Foster Care Title IV-E $5,333
20.616 National Priority Safety Programs $5,259
90.400 Help America Vote College Program $3,141
16.710 Public Safety Partnership and Community Policing Grants $2,455
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1,588
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1,518
20.218 Motor Carrier Safety Assistance $1,424
15.622 Sportfishing and Boating Safety Act $1,119
20.939 Safe Streets and Roads for All $521
97.039 Hazard Mitigation Grant $-4,888