FAC Explorer

Finding 31700 (2022-005)

Material Weakness
Requirement
L
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 submit two required monthly reports and included inaccurate data in three quarterly reports, indicating weak internal controls.
  • Impacted Requirements: Monthly and quarterly reporting requirements set by Treasury guidance and Uniform Guidance were not met, leading to compliance issues.
  • Recommended Follow-Up: The County should improve internal controls to ensure accurate and timely reporting in line with federal requirements.

Finding Text

Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit monthly reports, including data regarding households assisted and expenditures made, due the 15th of the month following the end of the month being reported. Also required were quarterly reports that included sections of data detailing amounts of expenditures as well as demographics of the population assisted. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency. Condition: During our testing of reporting requirements, we noted the County did not complete and submit two (2) of the twelve (12) required monthly reports. Additionally, it was noted that inaccurate data regarding the County?s population was included on three (3) of the eight (8) quarterly reports. For the first quarter?s report, no population was reported; on the second report, six (6) million unique households were reported as having initial Emergency Rental Assistance Program assistance; and in the third quarter, over five (5) million unique households were reported as receiving initial assistance. The population of DeKalb County is less than one million people. Context/cause: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. No monthly reports were submitted for the ERA1 subaward for the months of January 2022 or February 2022, and three (3) quarterly reports for the ERA1 subaward included significant inaccurate data. Effect: Two (2) required monthly reports were not submitted and three (3) quarterly reports included inaccurate data due to inadequate controls over compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend the County enhances internal controls to ensure accuracy and compliance with reporting requirements.

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 31692 2022-006
    Significant Deficiency
  • 31693 2022-006
    Significant Deficiency
  • 31694 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
  • 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