FAC Explorer

Finding 1160264 (2024-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-10-10
Audit: 370644
Organization: Unified Government of Wyandotte County and Kansas City, Kansas (KS)
Auditor: Forvis Mazars LLP

AI Summary

  • Core Issue: The Unified Government submitted two quarterly reports for the CDBG program late, exceeding the 30-day deadline.
  • Impacted Requirements: Compliance with 2 CFR 200.303, which mandates timely reporting and effective internal controls for federal awards.
  • Recommended Follow-Up: Implement a process to ensure all reports are submitted on time to avoid future delays.

Finding Text

U.S. Department of Housing and Urban Development Community Block Development Grants/Entitlement Cluster - 14.218 Multiple Awards and Award Years including COVID-19 funding Criteria or Specific Requirement – Reporting and Significant Deficiency The Quarterly Cash on Hand report must be submitted to the respective field office within 30 days after the end of the quarterly reporting period. Per 2 CFR 200.303, the non-Federal entities receiving federal awards (i.e., auditee management) establish and maintain internal control design to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our test work over the Community Block Development Grants/Entitlement Cluster, we noted the Unified Government submitted two of the quarterly reports for the CDBG Entitlement program after the 30 day deadline. Cause: The Unified Government's controls to ensure required report submissions occur were not operating effectively. Effect: Required reports were not submitted timely. Questioned Costs – None noted. Context: Out of two quarters selected for testing, one quarters reports were submitted past the 30 day deadline. CDBG Cash on Hand Report Due Quarterly (January 1, 2024-March 31, 2024) and CDBG-CV Cash on Hand Report Due Quarterly (January 1, 2024-March 31, 2024) were submitted on July 24, 2024, 85 days past the 30 day due date. Identification of Prior Year Finding: N/A Recommendation: We recommend that the Unified Government implement a process to ensure reports are submitted by the required due date. Views of Responsible Official and Planned Corrective Actions: We agree with the finding. See management corrective action plan.

Corrective Action Plan

Personnel Responsible for Corrective Action: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City, Kansas Anticipated Completion Date: October 1, 2025 Views of Responsible Officials and Planned Corrective Action: The grants administrator has been developing a master calendar and will ensure the departments file the required reports within the required timeframes of their funders and maintain copies in a centralized file.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1160261 2024-005
    Material Weakness Repeat
  • 1160262 2024-005
    Material Weakness Repeat
  • 1160263 2024-006
    Material Weakness Repeat
  • 1160265 2024-004
    Material Weakness Repeat
  • 1160266 2024-007
    Material Weakness Repeat
  • 1160267 2024-007
    Material Weakness Repeat
  • 1160268 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $15.02M
14.218 Community Development Block Grants/entitlement Grants $4.00M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.37M
16.710 Public Safety Partnership and Community Policing Grants $1.15M
14.239 Home Investment Partnerships Program $953,854
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $848,615
93.667 Social Services Block Grant $817,156
97.083 Staffing for Adequate Fire and Emergency Response (safer) $742,795
14.900 Lead Hazard Reduction Grant Program $697,153
93.493 Congressional Directives $589,421
93.217 Family Planning Services $431,613
14.218 Coivid -19 Community Development Block Grants/entitlement Grants $414,272
21.016 Equitable Sharing $413,176
16.738 Edward Byrne Memorial Justice Assistance Grant Program $393,121
16.575 Crime Victim Assistance $377,782
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $360,615
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $350,238
16.817 Byrne Criminal Justice Innovation Program $334,172
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $276,266
14.231 Emergency Solutions Grant Program $247,289
16.588 Violence Against Women Formula Grants $218,913
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $211,232
93.994 Maternal and Child Health Services Block Grant to the States $207,349
93.630 Developmental Disabilities Basic Support and Advocacy Grants $195,597
94.013 Americorps Volunteers in Service to America 94.013 $145,273
66.001 Air Pollution Control Program Support $142,415
94.006 Americorps State and National 94.006 $118,708
93.575 Child Care and Development Block Grant $106,884
93.069 Public Health Emergency Preparedness $97,048
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $96,051
93.053 Nutrition Services Incentive Program $87,513
95.001 High Intensity Drug Trafficking Areas Program $77,708
20.200 Highway Research and Development Program $54,443
93.052 National Family Caregiver Support, Title Iii, Part E $52,399
93.778 Medical Assistance Program $46,210
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $38,209
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $37,192
93.268 Immunization Cooperative Agreements $26,102
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $22,558
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $19,673
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16,770
93.324 State Health Insurance Assistance Program $13,704
15.904 Historic Preservation Fund Grants-in-Aid $12,519
97.042 Emergency Management Performance Grants $12,070
14.231 Covid-19 Emergency Solutions Grant Program $10,115
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $5,474