FAC Explorer

Finding 1141180 (2024-003)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2024
Accepted
2025-06-13
Audit: 358817
Organization: Washtenaw County (MI)
Auditor: Rehmann Robson LLC

AI Summary

  • Core Issue: The County failed to conduct necessary programmatic and performance monitoring of subrecipients, violating federal requirements under 2 CFR Part 200.332(e).
  • Impacted Requirements: Compliance with federal monitoring standards for subrecipients, which are essential for achieving the goals of the subaward program.
  • Recommended Follow-Up: The County should review and update its subrecipient monitoring procedures to ensure compliance, reinstating previous practices that were affected by staff turnover.

Finding Text

Lack of Subrecipient Monitoring Activities Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development - Home Investment Partnerships Program (ALN 14.239); Direct award and Pass-through: Michigan State Housing Development Authority; All project numbers. Criteria. Under 2 CFR Part 200.332(e), the pass through-entity must monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. The pass-through entity is responsible for monitoring the overall performance of a subrecipient to ensure that the goals and objectives of the subaward are achieved. Condition. The County performed financial monitoring procedures during the year and obtained and reviewed subrecipient single audit reports from those subrecipients who were required to have single audits performed under 2 CFR 200 Subpart F. However, the County could not provide evidence that programmatic or performance monitoring to ensure that the stated goals and objectives of the subaward program were achieved during the year, and as such did not comply with all necessary subrecipient monitoring requirements during the year as required in 2 CFR Part 200.332(e). Cause. The County does not have the proper internal controls in place to ensure all aspects of subrecipient monitoring were performed in accordance with the requirements of the Uniform Guidance. Effect. The County did not follow all federal requirements for subrecipient monitoring and as a result has not completed all monitoring requirements for pass-through entities. Questioned Costs. None. Recommendation. We recommend that the County review its procedures for subrecipient monitoring to ensure compliance with Uniform Guidance. In the past, the County has had established procedures which included desk reviews and documented program monitoring of subrecipient programs, and it appears that not all of those procedures have remained in place due to staff turnover. The County should review, update, and implement procedures to ensure that those required elements of internal control are carried out by the responsible County department.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 564735 2024-003
    Significant Deficiency
  • 564736 2024-003
    Significant Deficiency
  • 564737 2024-003
    Significant Deficiency
  • 564738 2024-003
    Significant Deficiency
  • 564739 2024-003
    Significant Deficiency
  • 564740 2024-003
    Significant Deficiency
  • 564741 2024-003
    Significant Deficiency
  • 564742 2024-003
    Significant Deficiency
  • 564743 2024-003
    Significant Deficiency
  • 1141177 2024-003
    Significant Deficiency
  • 1141178 2024-003
    Significant Deficiency
  • 1141179 2024-003
    Significant Deficiency
  • 1141181 2024-003
    Significant Deficiency
  • 1141182 2024-003
    Significant Deficiency
  • 1141183 2024-003
    Significant Deficiency
  • 1141184 2024-003
    Significant Deficiency
  • 1141185 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $878,437
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $872,288
93.563 Child Support Services $556,589
95.001 High Intensity Drug Trafficking Areas Program $486,987
10.931 Agricultural Conservation Easement Program $432,183
16.812 Second Chance Act Reentry Initiative $320,547
97.067 Homeland Security Grant Program $295,036
93.268 Immunization Cooperative Agreements $236,328
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $209,530
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $207,140
15.663 Nfwf-Usfws Conservation Partnership $176,878
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $165,992
21.027 Coronavirus State and Local Fiscal Recovery Funds $156,830
93.958 Block Grants for Community Mental Health Services $150,493
93.569 Community Services Block Grant $139,172
93.150 Projects for Assistance in Transition From Homelessness (path) $135,275
93.658 Foster Care Title IV-E $115,997
14.231 Emergency Solutions Grant Program $115,499
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $88,240
20.616 National Priority Safety Programs $85,734
81.042 Weatherization Assistance for Low-Income Persons $82,706
21.023 Emergency Rental Assistance Program $81,450
93.940 Hiv Prevention Activities Health Department Based $77,767
14.267 Continuum of Care Program $75,321
14.239 Home Investment Partnerships Program $75,137
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $73,885
16.585 Treatment Court Discretionary Grant Program $71,475
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $65,443
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $55,000
14.218 Community Development Block Grants/entitlement Grants $51,557
93.069 Public Health Emergency Preparedness $40,531
66.469 Geographic Programs - Great Lakes Restoration Initiative $39,236
93.568 Low-Income Home Energy Assistance $37,263
93.499 Low Income Household Water Assistance Program $29,592
97.042 Emergency Management Performance Grants $28,949
93.994 Maternal and Child Health Services Block Grant to the States $14,133
10.553 School Breakfast Program $11,490
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,707
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $3,543
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $1,500
10.555 National School Lunch Program $701
97.024 Emergency Food and Shelter National Board Program $111
93.008 Medical Reserve Corps Small Grant Program $67
16.034 Coronavirus Emergency Supplemental Funding Program $-11,791