Finding 1239997 (2023-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-10-06
Audit: 414624
Organization: Oakland County, Michigan (MI)

AI Summary

  • Core Issue: The County failed to file required FFATA reports for CDBG subrecipients on time, leading to a material weakness and repeat finding.
  • Impacted Requirements: Compliance with the Federal Funding Accountability and Transparency Act (FFATA) for timely reporting of subgrants.
  • Recommended Follow-Up: Implement controls to ensure timely filing of all required reports and clarify due dates for future submissions.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name - ALN 14.218, Community Development Block Grants Cluster, Community Development Block Grants Program (CDBG) Federal Award Identification Number and Year - B-18-UC-26-002 (2018), B-19-UC-26-002 (2019), B-20-UC-26-002 (2020), B-21-UC-26-002 (2021), B-22-UC-26-002 (2022) Pass through Entity - N/A Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - Yes, 2022-007 Criteria - The Federal Funding Accountability and Transparency Act (FFATA), as amended by 6202 of Public Law 110-252, requires a prime grant awardee to report its subgrants using the FFATA Subaward Reporting System (FSRS) tool. The prime recipient will have until the end of the month plus one additional month after an award or subaward is obligated to fulfill the reporting requirement. Condition - The County did not file the required FFATA reports for CDBG subrecipients timely. Questioned Costs - None Identification of How Questioned Costs Were Computed - Not applicable Context - The following table summarizes the transactions examined and the noncompliance identified for subawards obligated during fiscal year 2023, for which the FFATA report was not filed timely: Transactions Tested Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements 3 0 3 0 0 Dollar Amount of Tested Transactions Subaward Not Reported Report Not Timely Subaward Amount Incorrect Subaward Missing Key Elements $249,859 $0 $249,859 $0 $0 Cause and Effect The County’s processes did not properly identify the FFATA filing requirements and, as a result, failed to file any of the required FFATA reports timely. Recommendation The County should implement controls to ensure that required reports are filed in a timely manner. Views of Responsible Officials and Corrective Action Plan - FFATA was brought up to date for prior years. The actual due date of the report was not known. Notes regarding the due date of the annual report have been made indicating to file 30 days within the approval of Subrecipient budgets.

Corrective Action Plan

Finding Number 2023-006 Condition: The County did not file the required FFATA reports for CDBG subrecipients timely. Planned Corrective Action: Schedule FFATA reporting within 30 days of Cities, Villages and Township budget acceptance. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 06/17/2024

Categories

Subrecipient Monitoring Reporting Material Weakness

Other Findings in this Audit

  • 1239976 2023-004
    Material Weakness Repeat
  • 1239977 2023-004
    Material Weakness Repeat
  • 1239978 2023-004
    Material Weakness Repeat
  • 1239979 2023-004
    Material Weakness Repeat
  • 1239980 2023-004
    Material Weakness Repeat
  • 1239981 2023-004
    Material Weakness Repeat
  • 1239982 2023-004
    Material Weakness Repeat
  • 1239983 2023-004
    Material Weakness Repeat
  • 1239984 2023-004
    Material Weakness Repeat
  • 1239985 2023-004
    Material Weakness Repeat
  • 1239986 2023-004
    Material Weakness Repeat
  • 1239987 2023-004
    Material Weakness Repeat
  • 1239988 2023-004
    Material Weakness Repeat
  • 1239989 2023-005
    Material Weakness Repeat
  • 1239990 2023-005
    Material Weakness Repeat
  • 1239991 2023-005
    Material Weakness Repeat
  • 1239992 2023-005
    Material Weakness Repeat
  • 1239993 2023-006
    Material Weakness Repeat
  • 1239994 2023-006
    Material Weakness Repeat
  • 1239995 2023-006
    Material Weakness Repeat
  • 1239996 2023-006
    Material Weakness Repeat
  • 1239998 2023-007
    Material Weakness Repeat
  • 1239999 2023-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.458 CLEAN WATER STATE REVOLVING FUND $24.17M
93.563 CHILD SUPPORT SERVICES $11.48M
14.218 COVID-19 - COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $833,676
93.778 MEDICAL ASSISTANCE PROGRAM $770,000
21.019 COVID-19 - CORONAVIRUS RELIEF FUND $762,853
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $690,370
84.425 EDUCATION STABILIZATION FUND $571,342
16.741 DNA BACKLOG REDUCTION PROGRAM $417,131
17.268 H-1B JOB TRAINING GRANTS $410,096
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $404,905
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $381,098
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $374,698
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $340,058
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $321,457
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $298,046
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $263,702
93.658 FOSTER CARE TITLE IV-E $251,140
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $248,301
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $236,918
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $227,953
17.245 TRADE ADJUSTMENT ASSISTANCE $220,195
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $195,372
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $163,754
97.036 COVID-19 - DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $157,197
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $119,100
17.259 WIOA YOUTH ACTIVITIES $118,724
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $110,438
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $100,305
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $96,355
11.307 COVID-19 - ECONOMIC ADJUSTMENT ASSISTANCE $82,000
10.553 SCHOOL BREAKFAST PROGRAM $60,042
97.067 HOMELAND SECURITY GRANT PROGRAM $58,713
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $56,654
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $54,929
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $54,243
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $52,667
16.824 EMERGENCY LAW ENFORCEMENT ASSISTANCE GRANT $40,006
10.558 CHILD AND ADULT CARE FOOD PROGRAM $39,804
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $37,000
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $36,780
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $31,070
17.207 EMPLOYMENT SERVICE/WAGNER-PEYSER FUNDED ACTIVITIES $28,404
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $23,835
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $23,832
17.285 REGISTERED APPRENTICESHIP $22,875
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $18,280
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $15,000
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $14,456
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $14,388
17.225 UNEMPLOYMENT INSURANCE $14,017
93.354 COVID-19 - PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $13,865
14.169 COVID-19 - HOUSING COUNSELING ASSISTANCE PROGRAM $12,310
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $10,000
97.039 HAZARD MITIGATION GRANT $9,793
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $8,611
10.555 NATIONAL SCHOOL LUNCH PROGRAM $7,805
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $7,016
66.468 DRINKING WATER STATE REVOLVING FUND $5,025
17.801 JOBS FOR VETERANS STATE GRANTS $4,986
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $3,807
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $2,679
17.258 WIOA ADULT PROGRAM $2,039
16.609 PROJECT SAFE NEIGHBORHOODS $1,423
14.239 COVID-19 - HOME INVESTMENT PARTNERSHIPS PROGRAM $965
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $540
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $234
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $-6,803