Finding Text
Finding No.: 2022-001
Federal Agency: U.S. Department of Housing and Urban Development (HUD)
AL Program: 14.225 CDBG - Entitlement Grants Cluster
Federal Award No.: Various
Area: Reporting
Questioned Costs: $0
Criteria:
In accordance with applicable reporting requirements, reported amounts in the Integrated
Disbursement and Information System (IDIS) should be accurate and complete. Also, recipients
of grants or cooperative agreements are required to report first-tier subawards of $30,000 or
more to the Federal Funding Accountability and Transparency Act Subaward Reporting System
(FSRS).
Condition:
1. Certain amounts reported in PR26 – CDBG Financial Summary Report, Program Year 2021,
do not agree with underlying accounting records, as follows:
2. Certain amounts reported in PR26 – CDBG-CV Financial Summary Report do not agree with
underlying accounting records, as follows:
3. Certain amounts reported in C04PR26 – CDBG Activity Summary by Selected Grant for
Program Years 2021 and 2020 do not agree with underlying accounting records, as follows:
4. Subawards are not reported in FSRS, as follows:
Cause:
GHURA did not effectively implement monitoring controls over compliance with applicable
reporting requirements.
Effect:
GHURA is in noncompliance with applicable reporting requirements. No questioned cost results
because the variances do not represent Program overpayments.
Identification as a Repeat Finding: 2021-003
Recommendation:
Responsible personnel should implement monitoring controls over compliance with applicable
reporting requirements. Prior to certifying IDIS reports, responsible personnel should examine
and maintain underlying accounting records to determine the accuracy and completeness of
reported data. Also, responsible personnel should monitor subawards for reporting in FSRS.
Views of Responsible Officials:
The Integrated Disbursement and Information System (IDIS) accounts for transactions using the
cash basis method of accounting (real-time) while GHURA’s trial balance reflects transactions
using the accrual basis method of accounting. Due to the differing accounting methods, variances
are expected between reports extracted from IDIS and GHURA’s accounting system.
The responsible party will prepare a reconciliation between GHURA’s trial balance and the IDIS
reports to ensure the completeness and accuracy of the reported amounts. GHURA agrees with
the recommendation to monitor subawards for reporting in FSRS.