Finding 1142139 (2024-010)

Significant Deficiency
Requirement
G
Questioned Costs
-
Year
2024
Accepted
2025-06-20
Audit: 359401
Organization: Washington County (OR)

AI Summary

  • Core Issue: Internal controls for the 25% matching requirement under the Continuum of Care Program were not effectively implemented.
  • Impacted Requirements: Compliance with the 2024 OMB Compliance Supplement, part 4, requirement G.1. was not met due to insufficient staffing and training.
  • Recommended Follow-Up: The County should create and enforce policies to ensure proper review of payroll and administrative expenditures for compliance with the matching requirement.

Finding Text

Federal program: AL 14.267 Continuum of Care Program Federal agency: U.S. Department of Housing and Urban Development (HUD) Award year: 2024 Criteria: The 2024 Office of Management and Budget (OMB) Compliance Supplement, part 4, requirement G.1., Matching, requires a match of no less than 25%. Condition: Internal controls over compliance with requirement G.1. related to a match of no less than 25% in the 2024 OMB Compliance Supplement were not implemented and operating as designed. Cause: The cause appears to be attributable to lack of staffing and inadequate training for new staff. Effect: A lack of effective internal controls over the review of payroll and administrative expenditure matching was occurring and may result in unallowable costs being used to match. Questioned costs: No known or estimated questioned costs identified. Context: The match of no less than 25% was appropriately calculated for the fiscal year; however, evidence of a review of the calculations was not retained. Repeat finding: No. Recommendation: The County should develop and implement policies and procedures to ensure that payroll and administrative expenditure matching is reviewed to ensure the 25% matching requirement is met and costs used to match are allowable. Views of responsible officials: The County understands and concurs with the finding.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 565684 2024-005
    Significant Deficiency
  • 565685 2024-005
    Significant Deficiency
  • 565686 2024-005
    Significant Deficiency
  • 565687 2024-006
    Significant Deficiency
  • 565688 2024-006
    Significant Deficiency
  • 565689 2024-006
    Significant Deficiency
  • 565690 2024-007
    Significant Deficiency
  • 565691 2024-007
    Significant Deficiency
  • 565692 2024-007
    Significant Deficiency
  • 565693 2024-008
    Significant Deficiency
  • 565694 2024-008
    Significant Deficiency
  • 565695 2024-008
    Significant Deficiency
  • 565696 2024-009
    Significant Deficiency
  • 565697 2024-010
    Significant Deficiency
  • 1142126 2024-005
    Significant Deficiency
  • 1142127 2024-005
    Significant Deficiency
  • 1142128 2024-005
    Significant Deficiency
  • 1142129 2024-006
    Significant Deficiency
  • 1142130 2024-006
    Significant Deficiency
  • 1142131 2024-006
    Significant Deficiency
  • 1142132 2024-007
    Significant Deficiency
  • 1142133 2024-007
    Significant Deficiency
  • 1142134 2024-007
    Significant Deficiency
  • 1142135 2024-008
    Significant Deficiency
  • 1142136 2024-008
    Significant Deficiency
  • 1142137 2024-008
    Significant Deficiency
  • 1142138 2024-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $42.75M
14.239 Home Investment Partnerships - Fy 23-24 Beginning Loan Balances $34.30M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $14.12M
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4.92M
14.267 Continuum of Care Program $4.06M
14.879 Mainstream Vouchers $2.39M
93.563 Child Support Services $2.15M
14.871 Covid-19 Section 8 Housing Choice Vouchers Cares Act Grant $1.50M
14.218 Community Development Block Grants/entitlement Grants 23 $1.49M
20.933 National Infrastructure Investments $1.26M
93.137 Covid-19 Community Programs to Improve Minority Health $1.22M
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Arpa Pe 51-03 Wf Funding $1.11M
14.850 Public Housing Operating Fund $1.02M
21.023 Covid-19 Emergency Rental Assistance Program $887,970
14.872 Public Housing Capital Fund $882,760
14.218 Community Development Block Grants/entitlement Grants 22 $862,514
14.239 Home Investment Partnerships Program 18 $808,105
14.218 Community Development Block Grants/entitlement Grants 19 $790,452
93.959 Block Grants for Prevention and Treatment of Substance Abuse Ad66 $718,837
14.218 Community Development Block Grants/entitlement Grants 21 $639,121
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $607,667
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services - Home Delivered Meals $502,319
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects - Aging and Disability Vaccine Collaborative $480,899
16.575 Crime Victim Assistance - 23-25 Voca Non-Competitive Grants $478,057
93.069 Public Health Emergency Preparedness - Pe 02 Ph Emergency Preparedness/city of Readiness $431,604
14.239 Home Investment Partnerships Program 19 $427,392
14.218 Community Development Block Grants/entitlement Grants 20 $401,242
93.045 Covid-19 Special Programs for the Aging, Title Iii, Part C, Nutrition Services - Home Delivered Meals $374,656
93.052 National Family Caregiver Support, Title Iii, Part E $371,560
93.045 Covid-19 Special Programs for the Aging, Title Iii, Part C, Nutrition Services - Congregate Meals $336,949
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services - Congregate Meals $334,367
14.239 Home Investment Partnerships Program 23 $310,636
93.959 Block Grants for Prevention and Treatment of Substance Abuse Ad70 $281,745
14.239 Home Investment Partnerships Program 22 $270,434
93.658 Foster Care Title IV-E $266,874
14.239 Home Investment Partnerships Program 21 $252,532
14.218 Cdbg Housing Rehabilitation Program $242,783
93.069 Public Health Emergency Preparedness - Pe 12 Ph Emergency Preparedness Program $227,226
93.940 Hiv Prevention Activities Health Department Based - Pe 07 Ph Hiv Prevention Services $226,248
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $209,388
93.137 Community Programs to Improve Minority Health- Community Based Maternal Support Services $197,759
93.994 Maternal and Child Health Services Block Grant to the States - Pe 42 McAh Title V Flex Funds $194,857
97.067 Homeland Security Grant Program Uasi 21-170 $192,795
16.585 Treatment Court Discretionary Grant Program - Juvenile Drug Treatment Court 21-25 $180,627
14.239 Covid-19 Home Investment Partnerships Program - American Rescue Plan Act (arpa) Grant $169,605
16.036 Comprehensive Forensic Dna Analysis Grant Program $161,938
97.042 Emergency Management Performance Grants 23-533 $150,483
16.575 Crime Victim Assistance - 21-23 Voca Non-Competitive Grants $148,689
14.231 Emergency Solutions Grant Program 22 $146,446
93.268 Immunization Cooperative Agreements - Pe 43-01 Immunization Services $144,724
93.958 Block Grants for Community Mental Health Services - Mh26a Early Assessment and Support Alliance $143,214
14.896 Family Self-Sufficiency Program $134,050
14.218 Community Development Block Grants/entitlement Grants 18 $130,175
95.001 High Intensity Drug Trafficking Areas Program - Win-2024 $128,847
16.833 National Sexual Assault Kit Initiative $127,782
14.239 Home Investment Partnerships Program 17 $127,691
93.889 Covid-19 National Bioterrorism Hospital Preparedness Program - Pe 72 Hpp and Hpp Covid Supp $116,964
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $108,727
21.016 Equitable Sharing $107,992
14.239 Home Investment Partnerships Program 20 $105,458
15.524 Recreation Resources Management $100,000
93.958 Block Grants for Community Mental Health Services - Mh20 Non-Residential Mh for Adults General $99,465
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health - Pe 51-05 Ph Infrastructure $99,001
16.043 Veterans Treatment Court Discretionary Grant Program $97,708
93.217 Family Planning Services - Pe 46-05 Reproductive Health Community Access $87,932
93.994 Maternal and Child Health Services Block Grant to the States - Cacoon Project $83,443
16.585 Treatment Court Discretionary Grant Program - Veteran's Treatment Court $74,297
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $65,476
16.922 Equitable Sharing Program $65,351
20.218 Motor Carrier Safety Assistance $65,326
97.047 Covid-19 Bric: Building Resilient Infrastructure and Communities - Natural Hazard Mitigation Plan Update $60,391
14.218 Covid-19 Community Development Block Grants Cares Act Grant $56,957
16.738 Edward Byrne Memorial Justice Assistance Grant Program, Fy23 Jag Red Dot Sights $54,785
14.U14 Fss Escrow Forfeitures $50,744
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated - 23-24 Duii Overtime Enforcement Grant $47,792
20.205 Highway Planning and Construction (basalt Creek Ext: Grahams Ferry Rd/boones Ferry Rd) $46,127
93.045 Covid-19 Special Programs for the Aging, Title Iii, Part C, Nutrition Services -Slfrf $44,561
93.053 Nutrition Services Incentive Program $44,500
14.218 Community Development Block Grants/entitlement Grants 17 $43,101
93.044 Covid-19 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $40,958
16.575 Crime Victim Assistance - 2023 Voca Non-Competitive Grants $38,430
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $37,837
95.001 High Intensity Drug Trafficking Areas Program - Win-2023 $37,310
93.324 State Health Insurance Assistance Program - Shiba Program $26,118
16.040 Matthew Shepard and James Byrd, Jr. Hate Crimes Education, Investigation and Prosecution Program $25,340
93.008 Medical Reserve Corps Small Grant Program $23,976
16.741 Dna Backlog Reduction Program $22,795
16.738 Edward Byrne Memorial Justice Assistance Grant Program, Fy21 Jag Red Dot Sights $21,601
20.616 National Priority Safety Programs - 22-23 Distracted Driving Enforcement Overtime Campaign $19,999
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects - Senior Medicare Patrol $19,107
10.555 National School Lunch Program $18,562
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated - 22-23 Duii Overtime Enforcement Grant $16,984
16.575 Crime Victim Assistance - 2021 Voca Non-Competitive Grants $16,327
20.600 State and Community Highway Safety - 23-24 Speed Enforcement Grant $13,980
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $13,172
20.600 State and Community Highway Safety - 22-23 Speed Enforcement Grant $12,455
97.067 Homeland Security Grant Program - 21-23 Shsp National Preparedness System (uas) $11,651
10.553 School Breakfast Program $11,428
93.071 Medicare Enrollment Assistance Program - Mippa $9,551
20.616 National Priority Safety Programs - Safety Belt Overtime Enforcement Grant $9,017
14.231 Emergency Solutions Grant Program 23 $7,871
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $6,263
20.616 National Priority Safety Programs - 22-23 Pedestrian Safety Equpment $5,990
93.043 Covid-19 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $4,964
20.616 National Priority Safety Programs - 23-24 Distracted Driving Enforcement Campaign $3,716
20.616 National Priority Safety Programs - 23.-24 Pedestrian Safety Equpment $2,608
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) - Pe 01-12 Acdp Infection Prevention Training $1,424