FAC Explorer

Finding 31694 (2022-006)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-17
Audit: 35975
Organization: Dekalb County, Ga (GA)
Auditor: Mauldin & Jenkins LLC

AI Summary

  • Core Issue: The County failed to obligate the 2021 ESG award within the required 180 days due to inadequate internal controls.
  • Impacted Requirements: Compliance with ESG program guidance was not met, as the obligation was completed 360 days after HUD's signing.
  • Recommended Follow-Up: Enhance internal controls to ensure future compliance with all ESG program requirements.

Finding Text

Criteria: Emergency Solutions Grant (ESG) program guidance stipulates that within 180 days after the date that HUD signs the grant agreement (or a grant amendment for reallocation of funds) the recipient must obligate all of the grant amount, except the amount for its administrative costs. Condition: Internal controls should be in place to ensure the County is in compliance with all requirements of the federal award program. Due to numerous conditions stemming from the COVID-19 pandemic, including staffing, limited agency capacity, and agencies prioritizing the utilization of other funding sources, the County?s Community Development department, in charge of utilizing the ESG funding, was unable to completely obligate the 2021 ESG award by the deadline of February 7, 2022, instead ultimately locating agencies and subrecipients to utilize the entire award in August 2022. The County however did comply with the Expenditure and Payment Requirement, having met the deadline to expend the entire award within twenty-four (24) months. Context/cause: The County did not have adequate internal controls to ensure compliance with the requirement to obligate the 2021 ESG award within 180 days of HUD signing. Obligation of this entire award was not achieved until August 2022, approximately 360 days after HUD signing. Effect: The 2021 ESG award was not obligated within the required 180-day window. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure compliance with all ESG program special test requirements.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 31692 2022-006
    Significant Deficiency
  • 31693 2022-006
    Significant Deficiency
  • 31695 2022-004
    Material Weakness
  • 31696 2022-004
    Material Weakness
  • 31697 2022-005
    Material Weakness
  • 31698 2022-005
    Material Weakness
  • 31699 2022-005
    Material Weakness
  • 31700 2022-005
    Material Weakness
  • 31701 2022-005
    Material Weakness
  • 31702 2022-005
    Material Weakness
  • 608134 2022-006
    Significant Deficiency
  • 608135 2022-006
    Significant Deficiency
  • 608136 2022-006
    Significant Deficiency
  • 608137 2022-004
    Material Weakness
  • 608138 2022-004
    Material Weakness
  • 608139 2022-005
    Material Weakness
  • 608140 2022-005
    Material Weakness
  • 608141 2022-005
    Material Weakness
  • 608142 2022-005
    Material Weakness
  • 608143 2022-005
    Material Weakness
  • 608144 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $25.43M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $13.49M
66.458 Capitalization Grants for Clean Water State Revolving Funds $10.25M
14.218 Community Development Block Grants/entitlement Grants $3.12M
66.958 Water Infrastructure Finance and Innovation (wifia) (e) $2.30M
21.019 Coronavirus Relief Fund $2.01M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.76M
14.267 Continuum of Care Program $815,001
20.106 Airport Improvement Program $572,502
93.563 Child Support Enforcement $543,811
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $521,707
20.205 Highway Planning and Construction $463,753
16.034 Coronavirus Emergency Supplemental Funding Program $302,513
17.274 Youthbuild $213,642
16.607 Bulletproof Vest Partnership Program $210,442
10.559 Summer Food Service Program for Children $210,315
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $174,069
95.001 High Intensity Drug Trafficking Areas Program $165,101
16.021 Justice Systems Response to Families $123,970
17.258 Wia Adult Program $102,879
21.023 Emergency Rental Assistance Program $84,957
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $70,144
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $68,077
17.277 Workforce Investment Act (wia) National Emergency Grants $66,348
14.231 Emergency Solutions Grant Program $64,318
16.585 Drug Court Discretionary Grant Program $63,739
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $63,438
93.959 Block Grants for Prevention and Treatment of Substance Abuse $60,098
14.239 Home Investment Partnerships Program $53,393
17.278 Wia Dislocated Worker Formula Grants $52,092
16.588 Violence Against Women Formula Grants $50,000
16.013 Violence Against Women Act Court Training and Improvement Grants $39,126
97.042 Emergency Management Performance Grants $34,448
16.838 Comprehensive Opioid Abuse Site-Based Program $31,920
16.575 Crime Victim Assistance $25,024
16.734 Special Data Collections and Statistical Studies $25,000
21.016 Equitable Sharing $19,411
20.600 State and Community Highway Safety $18,154
93.052 National Family Caregiver Support, Title Iii, Part E $16,522
97.067 Homeland Security Grant Program $11,500
97.044 Assistance to Firefighters Grant $10,675
16.710 Public Safety Partnership and Community Policing Grants $9,511
93.053 Nutrition Services Incentive Program $2,018
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,414
17.259 Wia Youth Activities $1,382
16.922 Equitable Sharing Program $865