FAC Explorer

Finding 11337 (2023-009)

-
Requirement
L
Questioned Costs
$1
Year
2023
Accepted
2024-02-02
Audit: 15194
Organization: Gibson County, Tennessee (TN)
Auditor: Comptroller of the Treasury - Division of Local Government Audit

AI Summary

  • Core Issue: Gibson County did not submit the required report for $109,463 in Provider Relief Funds by the deadline.
  • Impacted Requirements: Noncompliance with HRSA reporting requirements led to a demand for repayment of the funds.
  • Recommended Follow-Up: Establish better management oversight to ensure compliance with grant reporting deadlines in the future.

Finding Text

During the 2019-2020 audit year, Gibson County received $109,463 in Provider Relief Funds (PRF) (FAL No. 93.498) from the U.S. Department of Health and Human Services, which is administered by the Health Resources and Services Administration (HRSA). Subsequently, Gibson County failed to submit the required report on the uses of the PRF funds to HRSA by the reporting deadline of September 30, 2021. As a result, Gibson County was notified on January 20, 2023, that they were in noncompliance with the reporting requirements for the PRF funds and that they would be required to return $109,463 in grant funds unless they disputed the information and provided an explanation within 60 days of the notice. The county failed to respond to the notice and must repay the grant funds. As of the date of our audit report, $109,463 had been withheld by the U.S. Department of Treasury from other grants due the county to satisfy this obligation. This finding was a result of a lack of management oversight and the failure to comply with the grant guidance

Corrective Action Plan

Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.

Categories

Questioned Costs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $9.54M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $79,429
10.999 Long Term Standing Agreements for Storage, Transportation and Lease $70,551
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $60,852
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $38,132
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $26,986
93.994 Maternal and Child Health Services Block Grant to the States $10,048
20.106 Airport Improvement Program $8,842
90.404 2018 Hava Election Security Grants $7,140
45.310 Grants to States $4,360
93.217 Family Planning_services $4,107
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,900
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $150
93.498 Provider Relief Fund $0