FAC Explorer

Finding 21594 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-03-30
Audit: 27412
Organization: Montgomery County, Maryland (MD)
Auditor: Sb & Company LLC

AI Summary

  • Core Issue: The County failed to report first-tier subawards over $30,000 as required by the Transparency Act.
  • Impacted Requirements: Non-compliance with federal reporting standards under 2 CFR Part 170.
  • Recommended Follow-Up: Implement controls to ensure future compliance with reporting requirements.

Finding Text

Finding 2022-001 U.S. Department of Health and Human Services Assistance Listing Number 93.600 ? Head Start Cluster Non-compliance with Reporting Repeat Findings: No Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct 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 and Context: The County is a direct recipient of Head Start funds from the Department of Health and Human Services. Additionally, the County provided first-tier subawards greater than $30,000. Cause: The County did not report its first-tier subawards in accordance with the Transparency Act requirements. Transactions tested Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements 1 1 N/A N/A N/A Dollar amount of tested transactions Subaward not reported Report not timely Subaward amount incorrect Subaward missing key elements $4,607,236 $4,607,236 N/A N/A N/A Effect or Potential Effect: The County was not in compliance with the reporting requirements of the grant. Questioned Costs: None. Recommendation: We recommend the County establish and implement controls to maintain compliance with reporting requirements. Views of Responsible Officials: The County agrees with the finding and will incorporate the auditors? recommendation. See Section V for the corrective action plan.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 American Recovery Plan Act (arpa) $40.90M
20.507 American Recovery Plan Act (arpa) $39.06M
14.239 Home Investment Partnerships Program - Outstanding Balance Beginning of the Year $36.76M
21.023 Emergency Rental Assistance Program (erap) $28.22M
21.019 Coronavirus Response and Relief Supplemental $23.06M
93.778 Federal Financial Participation - Title Xix $17.87M
21.019 Corona Virus Relief Fund (crf) $17.04M
14.218 Community Development Block Grant (cdbg) $13.77M
93.778 Frs Ambulance Fees $9.35M
10.561 State Administrative Matching Grant for Food Stamps $8.80M
93.558 Temporary Assistance for Needy Families $7.49M
93.778 Title Xix - Certification $5.96M
97.067 Fema Reimbursements $4.35M
93.658 Title IV-E Administration $2.67M
93.778 Medical Assistance $2.65M
20.937 Capital Projects $2.13M
93.268 Covid Mass Vaccination Cares $2.11M
93.667 Social Services Block Grant Ssbg $2.08M
93.323 Enhancing Detection Grant-Elc $1.86M
12.600 Maryland Crossing Route 355 $1.77M
93.568 Low Income Home Water Assistance $1.74M
93.778 Parents with Children Count Eligibility $1.72M
93.917 Ryan White B Supplemental $1.67M
14.231 Emergency Solutions Grant (esg) $1.60M
93.268 Immunovaccines for Children Covid #4 $1.59M
93.568 Low Income Home Energy Assistance $1.42M
93.778 Medicaid Transport $1.27M
84.181A Infants and Families with Disabilities Part C $1.20M
93.686 End the Hiv Epidemic $968,990
97.025 Tropical Cyclone Ida $939,590
14.241 Housing for People with Aids (hopwa) Covid-19 $881,947
93.778 Connector Entity Program for Navigator Services $802,211
93.575 Infant & Toddlers State Grant. $769,294
93.044 Care Act Title III $711,707
93.569 Community Services Block Grant (csbg) $651,906
84.027A Infants and Families with Disabilities Part B 611 $612,400
93.044 Title Iiib - Supportive Services $605,595
93.563 Child Support Enforcement $596,491
93.940 Hiv Prevention Activities Health Department Based $574,330
97.067 Ff2019 (linx) Law Enforcement Info Exchange $572,488
93.958 Community Mental Health Services $564,198
93.778 Administrative Care Coordination $514,188
93.917 Ryan White II - Consortia Services $492,293
93.069 Public Health Emergency Preparedness $480,430
97.025 National Urban Search & Rescue System Readiness $471,609
93.788 State Opioid Response (sor) $462,452
93.940 Implement Ending Hiv Epidemic $453,007
93.778 Infants & Toddlers - Clig - Medicaid $408,369
93.570 Csbg Supplemental - Cares $397,695
93.914 Ryan White A $397,211
97.067 Ff2021 Regional Preparedness System $395,005
93.052 Hhs Tiiie - Caregiver $391,835
97.067 Ff2020 Tactical Equipment for Law Enforcement $390,637
93.563 Title IV-D - Child Support $375,157
93.778 Title Xix - Health Related Services $369,620
93.268 Immunization-Hep-Iap,hep-B $327,168
97.067 2021 Empg $327,001
14.267 Continuum of Care Homeless Assistance $317,117
93.600 Head Start $313,194
17.575 Multicultural Intervention of Child Abuse $309,232
93.959 Prevention and Treatment of Substance Abuse $301,481
93.354 Cdc Crisis Cooperative Agreement $285,345
93.645 Title IV-B Child Welfare Services $283,823
93.767 Children Insurance Program (chip) $270,767
93.767 Pwc/md Kids Count Eligibility. $269,449
17.575 Fy22 Hhs Victim Assistance Services $267,317
16.034 Public Safety Covid-19 Emergency Supplemental Grant $254,745
97.067 Ff2020 Regional Preparedness System $253,650
93.575 Professional Development Capacity Building $244,449
14.239 Home Investment Partnerships Program $226,828
93.747 Adult Protective Services $226,366
93.116 Tuberculosis Control $225,926
97.067 2020 Shsp $221,830
12.003 Base Realignment and Closure (brac) $198,282
97.044 Assistance to Firefighters Exhaust Grant $186,222
97.067 Ffy20 Emergency Management $176,903
93.788 Access Harm Reduction $173,456
93.575 Early Childhood Mental Health. $165,400
93.671 Comprehensive Domestic Violence Services $142,238
97.067 Ff2020 Volunteers and Donations Management $132,468
16.034 Byrne Supplemental Covid-19 Grant $126,387
93.136 Community Bh-Adult Substance Use Disorder Services $121,587
93.045 Title Iiic1 - Congregate Meals $121,358
97.067 Ffy20 Emerging Homeland $120,814
93.898 Early Detect & Control Breast Cancer $113,791
17.575 Sexual Assault Rape Crisis Intervention $112,132
93.940 Hiv Partner Services $110,602
97.067 Ffy20 Radio Cache $109,801
93.659 Title IV-E - Adoption $108,514
93.052 Senior Medicare Patrol $104,687
93.959 One-Time Covid19 Supplement for Prevention Services $102,346
17.575 Fy22 Sao Victim Services $102,291
14.241 Housing for People with Aids (hopwa) $101,833
93.150 Path - Transition From Homelessness $100,794
93.324 Medicare Improvements for Patients and Providers $91,886
97.067 Ffy21 Empg-Arpa $89,558
17.575 Sexual Assault Victims Services $87,970
93.556 Family Preservation $85,299
94.002 Retired and Senior Volunteer Program $83,498
97.067 Ff2019 Public Health Emergency Response $80,669
97.067 Ff2019 Radio Cache (ncrcig) $78,639
17.575 Fy21 Hhs Victim Assistance Services $78,261
16.741 Ffy19 Dna Backlog $76,649
97.067 2019 Shsp $75,460
93.959 Overdose Misuse Prevention $73,552
93.994 Caring for Children with Special Needs $72,706
14.261 Homeless Management Information Capacity Building Project $68,092
93.829 Samhsa Crisis 2 Connection $65,524
93.959 Integration of Sexual Health & Recovery $64,268
97.025 Champlain Tower Collapse $64,175
16.738 Bjag Byrne Local Block Grant $63,909
16.034 Montgomery County Hhs Covid-19 $61,860
20.616 Pol Mdot Sha Impaired $59,225
93.959 American Rescue Plan One-Time Supplemental Funding $57,687
84.173 Infants and Families with Disabilities Part B 611 $57,081
16.588 Stop Domestic Violence $56,615
93.069 Cities Readiness Initiative $56,336
93.777 Nursing Home Reimbursement $55,236
16.742 McPd Coverdell Fy21 Tackling An Increase in Gun Crime $43,825
16.741 Ffy20 Dna Backlog $41,831
97.067 Ffy20 Public Access Bleeding $40,400
16.588 Protective Order Enforcement Project $40,088
97.067 Ff2019 Tactical Equipment for Law Enforcement $39,805
97.067 2019 Planning and Exercises $39,800
93.053 Nutrition Service Incentive Program $37,500
16.738 Wellness for Call Takers and Dispatchers $37,309
97.067 2019 Public Health Emergency $37,238
93.043 Title Iiid - Preventive Health $35,929
97.067 2021 Uasi Linx Baltimore $35,404
97.067 Ff2019 Volunteers and Donations Management $31,980
93.778 Assistance and Community Integration Services (acis) $30,375
93.767 Assistance and Community Integration Services (acis) $30,375
97.067 Ff2019 Public Access Bleeding $29,680
97.067 Ff2019 Emergency Operations Center Enhancements $28,811
17.278 Welcome Back Center $28,085
97.067 Ff2019 Unmanned Aerial Systems $26,632
16.111 Regional Fugitive Gang Task Force $25,489
93.048 Title Iiid - Preventive Health $25,277
20.616 Impaired Driving Enforcement $25,035
17.259 Welcome Back Center $24,290
93.323 Enhancing Detection Grants - Elc $24,149
93.323 Covid-19 Community Health Worker $24,149
17.258 Welcome Back Center $23,530
97.067 2020 Empg $22,073
45.310 Staff Development Grant $21,261
93.434 Early Childhood Advisory Councils Quality Improvement Grant $19,557
20.600 Aggressive Driving $18,186
94.014 Martin Luther King Volunteer Day Grant $16,899
16.575 Fy21 Sao Victim Services $16,113
97.067 Ffy2021 Radio Cache $14,616
93.600 Head Start - Arpa $14,595
93.042 Title IV - Ombudsman $13,065
97.067 Ffy21 Emergency Mgmt. Planning $12,143
93.071 Medicare Improvements for Patients and Providers $11,754
93.958 Samhsa Block Grants for Community Mental Health Services $11,177
93.043 Title IV - Ombudsman $11,036
93.041 Title IV - Elder Abuse Prevention $9,950
93.071 Hhs Tiiie - Caregiver $9,100
97.025 Kentucky Tornadoes $7,140
93.090 Title IV-E Guardianship $7,091
97.067 Ffy20 Incident Command Tools $6,132
16.588 Lethality Assessment Advocate $5,897
20.616 Speed/driving Enforcement Award $5,434
84.181 Idea Arpa $5,190
93.959 Start Family Mentor Program $5,081
93.042 Title IV - Elder Abuse Prevention $4,807
93.044 Expanding Access to Covid-19 Vaccines $4,617
97.067 Ff2021 Volunteers and Donations Management $3,612
84.027A Infants and Families with Disabilities $2,700
93.788 Sor Mat in Jail $2,302
93.669 Child Abuse $1,046
97.025 59th Presidential Inauguration $478