Finding 1155300 (2023-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-09-25
Audit: 367551
Organization: The City of Frederick, Maryland (MD)
Auditor: Brown Plus

AI Summary

  • Core Issue: Significant delays in submitting required reports for the Health Center Program.
  • Impacted Requirements: Annual and final FFRs and UDS reports were submitted late, violating deadlines set by the funding agency.
  • Recommended Follow-up: Establish a reporting schedule and assign a dedicated employee to ensure timely submissions moving forward.

Finding Text

Federal Agency: Department of Health and Human Services Federal Program: 93.224 Health Center Program Identification Numbers: H80CS29007 H8DCS36329 H8ECS38904 H8FCS41132-01-00 Requirement: Reporting Type of Finding: Significant deficiency in internal control over major program Criteria: Annual and final FFRs should be submitted 90 days after the report period quarter-end date. The annual UDS should be submitted by February 15th. Condition: Annual and final FFRs and the UDS report filed for reporting periods for the year ended June 30, 2023 were not submitted timely. Cause: Proper monitoring of grant report submissions was not performed. Effect: Failure to comply with reporting requirements can result in deferral or restrictions of future funding decisions by the funding agency. Context: Of the four annual and final FFRs tested, all reports were submitted between 6 and 12 business days late. The annual UDS tested was submitted 7 business days late. Repeat Finding: This finding was reported for the year ended June 30, 2022 as 2022-005. Recommendation: The Health Center and Finance Department should maintain a schedule of required reporting with corresponding due dates. A designated employee should be assigned to monitor the report submissions with the goal that reports should be submitted timely, in compliance with the grant agreements. Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.

Corrective Action Plan

The Department has instituted a policy that FFRs must be submitted within 30 days of the end of the quarter. This will allow for any unforeseen circumstances that may delay submission.

Categories

Reporting Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1155297 2023-003
    Material Weakness Repeat
  • 1155298 2023-004
    Material Weakness Repeat
  • 1155299 2023-005
    Material Weakness Repeat
  • 1155301 2023-007
    Material Weakness Repeat
  • 1155302 2023-008
    Material Weakness Repeat
  • 1155303 2023-009
    Material Weakness Repeat
  • 1155304 2023-010
    Material Weakness Repeat
  • 1155305 2023-011
    Material Weakness Repeat
  • 1155306 2023-012
    Material Weakness Repeat
  • 1155307 2023-013
    Material Weakness Repeat
  • 1155308 2023-014
    Material Weakness Repeat
  • 1155309 2023-015
    Material Weakness Repeat
  • 1155310 2023-016
    Material Weakness Repeat
  • 1155311 2023-017
    Material Weakness Repeat
  • 1155312 2023-018
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $4.30M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.21M
93.137 Community Programs to Improve Minority Health $2.07M
14.231 Emergency Solutions Grant Program $1.03M
10.558 Child and Adult Care Food Program $996,154
93.568 Low-Income Home Energy Assistance $960,360
21.027 Coronavirus State and Local Fiscal Recovery Funds $786,960
93.569 Community Services Block Grant $452,538
14.218 Community Development Block Grants/entitlement Grants $271,995
14.267 Continuum of Care Program $184,808
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $94,827
21.026 Homeowner Assistance Fund $85,771
93.150 Projects for Assistance in Transition From Homelessness (path) $74,103
81.042 Weatherization Assistance for Low-Income Persons $62,520
16.753 Congressionally Recommended Awards $41,550
16.738 Edward Byrne Memorial Justice Assistance Grant Program $26,732
10.559 Summer Food Service Program for Children $26,497
93.499 Low Income Household Water Assistance Program $18,086
97.067 Homeland Security Grant Program $14,280
20.600 State and Community Highway Safety $14,003
95.001 High Intensity Drug Trafficking Areas Program $13,275
66.466 Geographic Programs - Chesapeake Bay Program $11,325
20.616 National Priority Safety Programs $8,554
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $2,487