Finding 28790 (2022-006)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-21
Audit: 28869
Organization: City of Seadrift Texas (TX)

AI Summary

  • Core Issue: The City submitted its quarterly report late, missing the 10-day deadline for the December 2021 to February 2022 period.
  • Impacted Requirements: Compliance with Section 3 of the Housing and Urban Development Act, which mandates documentation of employment and contracting efforts.
  • Recommended Follow-up: The City should enhance coordination with Grant Administrators and verify that all reports are successfully submitted and timely in the Texas Integrated Grant Reporting System.

Finding Text

Major Program Department of Housing and Urban Development Community Development Block Grants/ State?s Program and Non-Entitlement Grants in Hawaii Pass-through: Texas General Land Office (GLO) Mitigation Harvey Round 1 State Most Impacted and Distressed Competition Award ALN: 14.228 Criteria Per Section 3 of the Housing and Urban Development Act of 1968, ?Recipients must document actions taken to comply with the employment, training and contracting requirements of Section 3, the results of actions taken, and impediments encountered (if any). Recipients should maintain records of job vacancies, solicitation of bids or proposals, selection materials and contracting documents (including scope of work and contract amount), in accordance with Federal and State procurement laws and regulations. The documentation should demonstrate efforts taken towards the achievement of the Section 3 numerical goals.? These reports are due 10 days after the end of each quarter. Statement of Condition The City was late in the submission of the quarterly report covering the period of December 2021 through February 2022. Statement of Cause The City had thought that it had submitted the report for the period of December 2021 through February 2022 within the 10 day time frame, but when submitting the March 2022 through May 2022 report it was discovered that the December/February report was not included in the Texas Integrated Grant Reporting System. The City immediately resubmitted the December/February report on June 8, 2022. It is thought that the original report was not retained in the Texas Integrated Grant Reporting System due to a technical error in this system. However, the City did not have sufficient documentation to support the timing of the original submission or the existence of an error in the system. Statement of Effect or Potential Effect This significant deficiency in the City?s internal control could result in a compliance issue associated with receiving reimbursements for grant expenditures. Questioned Costs No questioned costs were identified in association with this finding. Perspective Information This finding appears to be an isolated incident and does not appear to be a systemic issue. Identification of Repeat Findings N/A Recommendation The City should continue to work with its Grant Administrators to manage reporting requirements, and should verify submissions to the Texas Integrated Grant Reporting system to ensure that all submissions go through successfully and are timely in nature.

Corrective Action Plan

The City agrees with this finding and will work with Grant Administrators to ensure that reports are submitted in accordance with the guidelines set by state and federal agencies. The City will continue to work with Grant Administrators to ensure that reporting requirements are submitted and provide supporting documentation to prove the timing of submissions.

Categories

Procurement, Suspension & Debarment Cash Management Reporting Significant Deficiency

Other Findings in this Audit

  • 28789 2022-005
    Significant Deficiency
  • 605231 2022-005
    Significant Deficiency
  • 605232 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $917,781
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $402,387
11.307 Economic Adjustment Assistance $91,943
97.039 Hazard Mitigation Grant $43,420
21.027 Coronavirus State and Local Fiscal Recovery Funds $36,479
14.239 Home Investment Partnerships Program $4,800